Revised Code of Washington
Wash. Rev. Code § 84.44.010 (2026)
Situs of personalty generally
✓ current as of May 2026
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Personal property, except such as is required in this title to be listed and assessed otherwise, shall be listed and assessed in the county where it is situated.
[ 1994 c 301 s 41; 1961 c 15 s 84.44.010. Prior: 1925 ex.s. c 130 s 16; RRS s 11120; prior: 1897 c 71 s 9; 1893 c 124 s 9; 1891 c 140 s 9; 1890 p 533 s 8; 1871 p 39 s 9; 1869 p 179 s 9.]
Notes of Decisions
Cited in 1
case, 1971–1971 · leading case: Star Iron & Steel Co. v. Pierce Cnty., 488 P.2d 776 (Wash. Ct. App. 1971).
Star Iron & Steel Co. v. Pierce Cnty., 488 P.2d 776 (Wash. Ct. App. 1971). “See RCW 84.44.010. Taxpayer never stated that these goods were within the county and indeed, pursuant to RCW 84.”
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