Wash. Rev. Code » Title 84 · Chapter 84.16
Revised Code of Washington

Wash. Rev. Code § 84.16.040 (2026)

✓ current as of May 2026
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The department of revenue must annually make an assessment of the operating property of each private car company. Between the first day of May and the first day of July of each year the department must prepare an initial assessment roll upon which the department must enter and assess the true and fair value of all the operating property of each of such companies as of the first day of January of the year in which the assessment is made. The department must finalize the assessment roll by the twentieth day of August of each year. For the purpose of determining the true and fair value of such property the department of revenue may take into consideration any information or knowledge obtained by the department from an examination and inspection of such property, or of the books, records, and accounts of such companies, the statements filed as required by this chapter, the reports, statements, or returns of such companies filed in the office of any board, office, or commission of this state or any county thereof, the earnings and earning power of such companies, the franchises owned or used by such companies, the true and fair valuation of any and all property of such companies, whether operating property or nonoperating property, and whether situated within or without the state, and any other facts, evidences, or information that may be obtainable bearing upon the value of the operating property. However, in no event may any statement or report required from any company by this chapter be conclusive upon the department of revenue in determining the amount, character, and true and fair value of the operating property of such company.
[ 2017 c 323 s 531; 2001 c 187 s 9; 1997 c 3 s 119 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 s 26; 1975 1st ex.s. c 278 s 179; 1961 c 15 s 84.16.040. Prior: 1939 c 206 s 22; 1933 c 146 s 7; RRS s 11172-7; prior: 1907 c 36 s 7.]

Notes:

Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Notes of Decisions
Cited in 3 cases, 1977–2011 · leading case: Burlington N., Inc. v. Johnston, 572 P.2d 1085 (Wash. 1977).
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Burlington N., Inc. v. Johnston, 572 P.2d 1085 (Wash. 1977). · cites it 4× “270 and RCW 84.16.040); (2) apportioning to Washington that part of the value of each interstate company which represents the value of its property in Washington (RCW 84.”
Flight Options v. State, Dept. of Revenue, 259 P.3d 234 (Wash. 2011). “020 does not preclude assessment of the property tax on the fractionally owned airplanes against Flight Options.”
Flight Options, LLC v. Dep't of Revenue, 172 Wash. 2d 487 (Wash. 2011). “40.020 does not preclude assessment of the property tax on the fractionally owned airplanes against Flight Options.”
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