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

Wash. Rev. Code § 84.40.320 (2026)

Detail and assessment lists to board of equalization

✓ current as of May 2026
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The assessor shall add up and note the amount of each column in the detail and assessment lists in such manner as prescribed or approved by the state department of revenue, as will provide a convenient and permanent record of assessment. The assessor shall also make, under proper headings, a certification of the assessment rolls and on the 15th day of July, or on the 15th day of August if the county legislative authority has extended the petition filing time limit from thirty to up to sixty days as authorized in RCW 84.40.038(1)(d), shall file the same with the clerk of the county board of equalization for the purpose of equalization by the said board. Such certificate shall be verified by an affidavit, substantially in the following form:
State of Washington, . . . . . . County, ss.
I, . . . . . ., Assessor . . . . . ., do solemnly swear that the assessment rolls and this certificate contain a correct and full list of all the real and personal property subject to taxation in this county for the assessment year (year) . . . ., so far as I have been able to ascertain the same; and that the assessed value set down in the proper column, opposite the several kinds and descriptions of property, is in each case, except as otherwise provided by law, one hundred percent of the true and fair value of such property, to the best of my knowledge and belief, and that the assessment rolls and this certificate are correct, as I verily believe.
. . . . . . . . . ., Assessor.
Subscribed and sworn to before me this . . . . day of . . . . . ., (year) . . . .
(L. S.) . . . . . ., Auditor of . . . . . . county.
PROVIDED, That the failure of the assessor to complete the certificate shall in nowise invalidate the assessment. After the same has been duly equalized by the county board of equalization, the same shall be delivered to the county assessor.
[ 2020 c 134 s 1; 2016 c 202 s 49; 1988 c 222 s 18; 1975 1st ex.s. c 278 s 195; 1973 1st ex.s. c 195 s 98; 1961 c 15 s 84.40.320. Prior: 1937 c 121 s 1; 1925 ex.s. c 130 s 65; 1897 c 71 s 54; 1893 c 124 s 55; 1891 c 140 s 55; 1890 p 552 s 60; RRS s 11148.]

Notes:

Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1960–2024 · leading case: Niichel v. Lancaster, 647 P.2d 1021 (Wash. 1982).
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Niichel v. Lancaster, 647 P.2d 1021 (Wash. 1982). · cites it 2× “RCW 84.40.320 provides that the assessor shall file his assessment book with the county board of equalization on the first Monday of July.”
Snow's Mobile Homes, Inc. v. Morgan, 494 P.2d 216 (Wash. 1972). “Since the act took effect on May 12th, it became effective before that duty was completed and in time to prevent the assessor’s submission of lists of inventories to the county board of equalization as he is required to do before the first Monday of July under RCW 84.40.320. The…”
Schneidmiller & Faires, Inc. v. Farr, 355 P.2d 824 (Wash. 1960). · cites it 2× “Pursuant to RCW 84.40.320, the assessor submitted to defendant intervener Whitman county board of equalization, hereinafter referred to as the board, the routine detailed assessment sheets.”
Tacoma Goodwill Indus. Rehab. Ctr., Inc. v. Cnty. of Pierce, 518 P.2d 196 (Wash. Ct. App. 1973). “” The county contends that this is not the “assessment list,” but rather that the annual certificate to the board of equalization, required by RCW 84.40.320, which reflects the total value of all taxable property in the county (and which seldom exceeds a page in length) is the…”
Ppf Amli 1260 Repub. Street, Llc, App V. John Wilson, Resp (Wash. Ct. App. 2024). “RCW 84.40.320. The board then equalizes9 the assessments and conveys the roll to the DOR.”
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