Wash. Rev. Code » Title 84 · Chapter 84.40
Revised Code of Washington

Wash. Rev. Code § 84.40.060 (2025)

Personal property assessment

✓ laws through the 2025 session: 2026 session laws are not yet included
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Upon receipt of the statement of personal property, the assessor shall assess the value of such property. If any property is listed or assessed on or after the 31st day of May, the same shall be legal and binding as if listed and assessed before that time.
[ 2003 c 302 s 2; 1988 c 222 s 16; 1967 ex.s. c 149 s 37; 1961 c 15 s 84.40.060. Prior: 1939 c 206 s 17; 1925 ex.s. c 130 s 58; 1897 c 71 s 47; 1893 c 124 s 49; 1891 c 140 s 49; 1890 p 548 s 49; RRS s 11141.]

Notes:

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 2 cases, 1972–1972 · leading case: Automat Co. v. Yakima Cnty., 497 P.2d 617 (Wash. Ct. App. 1972).
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Automat Co. v. Yakima Cnty., 497 P.2d 617 (Wash. Ct. App. 1972). · cites it 2× “For 25 years prior to 1968, as then required by RCW 84.40.060, a deputy assessor would visit Mr.”
Star Iron & Steel Co. v. Pierce Cnty., 504 P.2d 770 (Wash. 1972). · cites it 2× “050, RCW 84.40.060) — a curious principle to be applied to the revenue laws, particularly when the county is obliged to apply, enforce and uphold the statutes on taxes and cannot lawfully alter them even if inclined to do so.”
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