Revised Code of Washington

Wash. Rev. Code § 84.16.140 (2026)

Assessment of nonoperating property

✓ current as of May 2026

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All property of any company not assessed as operating property under the provisions of this chapter shall be assessed by the assessor of the county wherein the same may be located or situate the same as the general property of the county.

[ 1961 c 15 s 84.16.140. Prior: 1933 c 146 s 14; RRS s 11172-14.]

Notes of Decisions

Cited in 1 case, 1977–1977 · 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 2× “130 and RCW 84.16.140 contain essentially the same provisions, with respect to private car companies.”

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