Revised Code of Washington

Wash. Rev. Code § 84.48.130 (2026)

Certification of assessed valuation to taxing districts

✓ current as of May 2026

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It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the certificate of the assessed valuation of the property of railroad and/or other companies assessed by the department of revenue and apportioned to the county, and shall have distributed the value so certified, to the several taxing districts in the county entitled to a proportionate value thereof, and placed the same upon the tax rolls of the county, to certify to the county legislative authority and to the officers authorized by law to estimate expenditures and/or levy taxes for any taxing district coextensive with the county, the total assessed value of property in the county as shown by the completed tax rolls, and to certify to the officers authorized by law to estimate expenditures and/or levy taxes for each taxing district in the county not coextensive with the county, the total assessed value of the property in such taxing district.

[ 1994 c 124 s 34; 1975 1st ex.s. c 278 s 207; 1961 c 15 s 84.48.130. Prior: 1939 c 206 s 38; 1925 ex.s. c 130 s 73; RRS s 11234.]

Notes:

Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 1980–2024 · leading case: Hoppe v. King Cnty., 622 P.2d 845 (Wash. 1980).

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Hoppe v. King Cnty., 622 P.2d 845 (Wash. 1980). “After the assessor has completed the assessment process and certified the values to the appropriate officers (RCW 84.48.130), the only remaining duties are to calculate the levy rates (RCW 84.”

Ppf Amli 1260 Repub. Street, Llc, App V. John Wilson, Resp (Wash. Ct. App. 2024). “RCW 84.48.130; RCW 84.52.070. When the district officials return their certified calculations, the assessor extends “Equalize” means 9 ensuring that comparable properties are comparably valued and refers to the process by which the county board of equalization reviews the…”

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