Revised Code of Washington

Wash. Rev. Code § 84.40.085 (2026)

✓ current as of May 2026

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No omitted property or omitted value assessment shall be made for any period more than three years preceding the year in which the omission is discovered. The assessor, upon discovery of such omission, shall forward a copy of the amended personal property affidavit along with a letter of particulars informing the taxpayer of the findings and of the taxpayer's right of appeal to the county board of equalization. Upon request of either the taxpayer or the assessor, the county board of equalization may be reconvened to act on the omitted property or omitted value assessments.

[ 1994 c 124 s 22; 1973 2nd ex.s. c 8 s 2.]

Notes of Decisions

Cited in 2 cases, 1981–1992 · leading case: King Cnty. v. Washington State Bd. of Tax Appeals, 622 P.2d 898 (Wash. Ct. App. 1981).

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King Cnty. v. Washington State Bd. of Tax Appeals, 622 P.2d 898 (Wash. Ct. App. 1981). “BTA based its ruling on its interpretation of RCW 84.40.085, which provides that "[n]o omitted property or omitted value assessment shall be made for any period more than three years preceding the year in which the omission is discovered.”

Smith v. Spokane Cnty., 836 P.2d 854 (Wash. Ct. App. 1992). “080, regarding omitted property, states: "That no such assessment shall be made in any case where a bona fide purchaser, encumbrancer, or contract buyer has acquired any interest in said property prior to the time such improvements are assessed.”

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.