Revised Code of Washington
2024 Archive

Chapter 84.12 RCW
ASSESSMENT AND TAXATION OF PUBLIC UTILITIES
PDF of Chapter Digest
PDF of Complete Chapter
Sections
84.12.200Definitions.
84.12.210Property used but not owned deemed sole operating property of owning company.
84.12.220Jurisdiction to determine operating, nonoperating property.
84.12.230Annual reports to be filed.
84.12.240Access to books and records.
84.12.250Depositions may be taken.
84.12.260Default valuation by department of revenuePenaltyEstoppel.
84.12.270Annual assessmentSources of information.
84.12.280Classification of real and personal property.
84.12.300Valuation of interstate utilityApportionment of system value to state.
84.12.310Deduction of nonoperating property.
84.12.320Persons bound by notice.
84.12.330Assessment rollNotice of valuation.
84.12.340Hearings on assessment, time and place of.
84.12.350Apportionment of value by department of revenue.
84.12.360Basis of apportionment.
84.12.370Certification to county assessorEntry upon tax rolls.
84.12.380Assessment of nonoperating property.
84.12.390Rules and regulations.