Washington Administrative Code
2023 Archive

Chapter 458-50 WAC
Last Update: 10/5/16

INTERCOUNTY UTILITIES AND TRANSPORTATION COMPANIESASSESSMENT AND TAXATION
PDF of Chapter Digest
WAC Sections
458-50-020Annual reportsDuty to file.
458-50-030Annual reportsContents.
458-50-040Annual reportsTime of filingExtension of time.
458-50-060Failure to make reportDefault valuationPenaltyEstoppel.
458-50-070Annual assessmentProcedure.
458-50-080True cash valueCriteria.
458-50-085Computer softwareDefinitionsValuationCentrally assessed utilities.
458-50-090Methods of valuation.
458-50-100Apportionment of operating property to the various counties and taxing districts.
458-50-110Apportionment reports.
458-50-120Notification of real estate transfers.
458-50-130Taxing district boundary changesEstoppel.
458-50-150Intangible personal property exemptionIntroduction.
458-50-160Exempt intangible property distinguished from other intangibles.
458-50-170Valuation principles.
458-50-180Appraisal practices relating to valuing intangible personal property.
458-50-190Valuation of particular assets.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
458-50-010Assessment of public utilities—Purpose—Definitions. [Order PT 75-2, § 458-50-010, filed 3/19/75.] Repealed by WSR 99-08-006, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 84.12.240.
458-50-050Access to books, records, and property. [Order PT 75-2, § 458-50-050, filed 3/19/75.] Repealed by WSR 99-08-006, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 84.12.240.