Revised Code of Washington

Wash. Rev. Code § 84.40.340 (2026)

✓ current as of May 2026

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(1) For the purpose of verifying any list, statement, or schedule required to be furnished to the assessor by any taxpayer, any assessor or his or her trained and qualified deputy at any reasonable time may visit, investigate and examine any personal property, and for this purpose the records, accounts and inventories also shall be subject to any such visitation, investigation and examination which shall aid in determining the amount and valuation of such property. Such powers and duties may be performed at any office of the taxpayer in this state, and the taxpayer shall furnish or make available all such information pertaining to property in this state to the assessor although the records may be maintained at any office outside this state.

(2) Any information or facts obtained pursuant to this section shall be used by the assessor only for the purpose of determining the assessed valuation of the taxpayer's property: PROVIDED, That such information or facts shall also be made available to the department of revenue upon request for the purpose of determining any sales or use tax liability with respect to personal property, and except in a civil or criminal judicial proceeding or an administrative proceeding in respect to penalties imposed pursuant to RCW 84.40.130, to such sales or use taxes, or to the assessment or valuation for tax purposes of the property to which such information and facts relate, shall not be disclosed by the assessor or the department of revenue without the permission of the taxpayer to any person other than public officers or employees whose duties relate to valuation of property for tax purposes or to the imposition and collection of sales and use taxes, and any violation of this secrecy provision is a gross misdemeanor.

[ 2003 c 53 s 410; 1997 c 239 s 3; 1973 1st ex.s. c 74 s 1; 1967 ex.s. c 149 s 40; 1961 ex.s. c 24 s 6.]

Notes:

Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.

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 4 cases, 1971–2011 · 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). “, for the assessment years 1971-73 under authority of RCW 84.40.340. The Assessor determined Whitney-Fidalgo had underreported the value of personal property accounts for the audited years and made "omitted value assessments" under RCW 84.”

Harley H. Hoppe & Assocs., Inc. v. King Cnty., 255 P.3d 819 (Wash. Ct. App. 2011). “210(4); RCW 84.40.340(2); RCW 82.32.330(6). The County describes these provisions as a clear indication of the legislature’s resolve in safeguarding the privacy of taxpayer information.”

Van Buren v. Miller, 592 P.2d 671 (Wash. Ct. App. 1979). · cites it 2× “RCW 84.40.340 provides authority for the assessor to be furnished records, accounts, and inventories by the taxpayer and further provides that: Any information or facts obtained pursuant to this section shall be used by the assessor only for the purpose of determining the…”

Sears, Roebuck & Co. v. King Cnty., 487 P.2d 221 (Wash. Ct. App. 1971). “An owner or agent filing an affidavit of exemption under this amendatory act shall consent to the inspection of his books and records upon which the claimed property has been designated, such inspection to be similar in manner to that provided by RCW 84.40.340, or if the owner…”

— Wash. Rev. Code § 84.40.340(2) — 1 case

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