Revised Code of Washington
Wash. Rev. Code § 84.41.110 (2026)
Appraisers to act in advisory capacity
✓ current as of May 2026
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Appraisers whose services may be obtained by contract or who may be assigned by the department of revenue to assist any county assessor shall act in an advisory capacity only, and valuations made by them shall not in any manner be binding upon the assessor, it being the intent herein that all valuations made pursuant to this chapter shall be made and entered by the assessor pursuant to law as directed herein.
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Notes of Decisions
Cited in 2
cases, 1963–1994 · leading case: Inter Island Tel. Co. v. San Juan Cnty., 883 P.2d 1380 (Wash. 1994).
Inter Island Tel. Co. v. San Juan Cnty., 883 P.2d 1380 (Wash. 1994). “While the valuation is advisory only, RCW 84.41.110, the San Juan County Assessor applied the values set by the Department of Revenue.”
Mason Cnty. Overtaxed, Inc. v. Cnty. of Mason, 384 P.2d 352 (Wash. 1963). “060), but expressly declared that their valuations be deemed advisory only and not binding upon the assessor (RCW 84.41.110). The duty to make the evaluations was thus declared non-delegable and placed squarely upon the assessor.”
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