Wash. Rev. Code » Title 84 · Chapter 84.40

Wash. Rev. Code § 84.40.020

Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
All real property in this state subject to taxation shall be listed and assessed every year, with reference to its value on the first day of January of the year in which it is assessed. Such listing and all supporting documents and records shall be open to public inspection during the regular office hours of the assessor's office: PROVIDED, That confidential income data is hereby exempted from public inspection as noted in RCW 42.56.070 and 42.56.210. All personal property in this state subject to taxation shall be listed and assessed every year, with reference to its value and ownership on the first day of January of the year in which it is assessed: PROVIDED, That if the stock of goods, wares, merchandise or material, whether in a raw or finished state or in process of manufacture, owned or held by any taxpayer on January 1 of any year does not fairly represent the average stock carried by such taxpayer, such stock shall be listed and assessed upon the basis of the monthly average of stock owned or held by such taxpayer during the preceding calendar year or during such portion thereof as the taxpayer was engaged in business.
[ 2005 c 274 s 364; 2001 c 187 s 16. Prior: 1997 c 239 s 2; 1997 c 3 s 103 (Referendum Bill No. 47, approved November 4, 1997); 1973 c 69 s 1; 1967 ex.s. c 149 s 35; 1961 c 15 s 84.40.020; prior: (i) 1939 c 137 s 1; 1925 ex.s. c 130 s 8; 1897 c 71 s 6; 1895 c 176 s 3; 1893 c 124 s 6; 1891 c 140 ss 1, 6; 1890 p 532 s 6; Code 1881 s 2832; 1871 p 40 s 15; 1869 p 180 s 15; 1867 p 62 s 6; 1854 p 332 s 4; RRS s 11112. (ii) 1937 c 122 s 1; 1890 p 532 s 6; RRS s 11112-1.]

Notes:

Application—2001 c 187: "This act applies for [to] taxes levied in 2001 for collection in 2002 and thereafter." [ 2001 c 187 s 33.]
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.
Savings—1967 ex.s. c 149: See RCW 82.98.035.
Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
Notes of Decisions
Cited in 40 cases (2 in the last 5 years), 1964–2023 · leading case: Advanced Silicon Materials, L.L.C. v. Grant County
Sort: Relevance Newest Treatment
Advanced Silicon Materials, L.L.C. v. Grant County (2005) wash · cites it 18× “005 and RCW 84.40.020. The county, relying on its cyclical revaluation authority under RCW 84.”
Advanced Silicon Materials v. Grant County (2005) wash · cites it 19× “005 and RCW 84.40.020. The county, relying on its cyclical revaluation authority under RCW 84.”
Hearst Corp. v. Hoppe (1978) wash · cites it 6× “310(l)(c), the exemption for material, the disclosure of which would violate the taxpayers' right to privacy? And, (5) do the provisions of RCW 84.40.020 interpret or amend the provisions of the public disclosure act? This controversy began when the Seattle Post-Intelligencer,…”
Flight Options v. State, Dept. of Revenue (2011) wash · cites it 4× “Specifically, Flight Options contends that (1) it is not an "`[a]irplane company,'" as defined by RCW 84.”
Flight Options, LLC v. Department of Revenue (2011) wash · cites it 4× “Specifically, Flight Options contends that (1) it is not an “ ‘[a]irplane company/ ” as defined by RCW 84.12.200(3); (2) the airplanes are not “situate” in Washington, as required by RCW 84.”
Timber Traders, Inc. v. Johnston (1976) wash · cites it 6× “2d 770 (1972), insofar as it approved and adopted the holding of the Court of Appeals, Division Two, that under RCW 84.40.020, the exempt status *43 of personal property must be determined as of the date the assessor values the property.”
Fifteen-O-One Fourth Avenue Ltd. Partnership v. Department of Revenue (1987) washctapp · cites it 4× “RCW 84.40.020. The present action seeks to enjoin the county assessor from using any assessment based on a July 31 valuation date to compute the following year's tax.”
Carkonen v. Williams (1969) wash · cites it 3× “, RCW 84.40.020 and RCW 84.40.040. We conclude this phase of the cause with the observation that compliance with the constitutionally prescribed assessment ratio hopefully will resolve many of the prevailing inequities and imbalances in the current property tax structure.”
Grays Harbor Energy, LLC v. Grays Harbor County (2013) washctapp · cites it 4× “Distinguishing taxation from assessment, GHE asks us to declare that the new construction rule precludes a county assessor from assessing personal property during a period of new construction.”
Amren v. City of Kalama (1997) wash “310(2) provides: Except for information described in subsection (1)(c)(i) of this section and confidential income data exempted from public inspection pursuant to RCW 84.40.020, the exemptions of this section are inapplicable to the extent that information, the disclosure of…”
Amren v. City of Kalama (1997) wash “310(2) provides: "Except for information described in subsection (l)(c)(i) of this section and confidential income data exempted from public inspection pursuant to RCW 84.40.020, the exemptions of this section are inapplicable to the extent that information, the disclosure of…”
Star Iron & Steel Co. v. Pierce County (1971) washctapp · cites it 4× “No cogent reason is advanced why the same construction of RCW 84.40.020 that applies to real property should not also apply to personal property.”
Show all 40 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.