Revised Code of Washington

Wash. Rev. Code § 84.41.060 (2026)

Assistance by department of revenue at request of assessor

✓ current as of May 2026
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Any county assessor may request special assistance from the department of revenue in the valuation of property which either (1) requires specialized knowledge not otherwise available to the assessor's staff, or (2) because of an inadequate staff, cannot be completed by the assessor within the time required by this chapter. After consideration of such request the department of revenue shall advise the assessor that such request is either approved or rejected in whole or in part. Upon approval of such request, the department of revenue may assist the assessor in the valuation of such property in such manner as the department of revenue, in its discretion, considers proper and adequate.
[ 1975 1st ex.s. c 278 s 197; 1961 c 15 s 84.41.060. Prior: 1955 c 251 s 6.]

Notes:

ConstructionSeverability1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Notes of Decisions
Cited in 3 cases, 1963–1994 · leading case: Boise Cascade Corp. v. Pierce Cnty., 529 P.2d 9 (Wash. 1974).
Boise Cascade Corp. v. Pierce Cnty., 529 P.2d 9 (Wash. 1974). · cites it 2× “At this time the county assessor requested the special assistance of the Washington State Department of Revenue pursuant to RCW 84.41.060, to evaluate the appraisal undertaken by General Appraisal Company.”
Inter Island Tel. Co. v. San Juan Cnty., 883 P.2d 1380 (Wash. 1994). “Valuation by the Department of Revenue is authorized by RCW 84.41.060. While the valuation is advisory only, RCW 84.”
Mason Cnty. Overtaxed, Inc. v. Cnty. of Mason, 384 P.2d 352 (Wash. 1963). · cites it 2× “Section 11 of the act permitted the assessor to employ professional appraisers or to borrow their services from the State Tax Commission (RCW 84.41.060), but expressly declared that their valuations be deemed advisory only and not binding upon the assessor (RCW 84.”
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.