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| Sections |
| 84.40.020 | Assessment date—Average inventory basis may be used—Public inspection of listing, documents, and records. |
| 84.40.025 | Access to property required. |
| 84.40.030 | Basis of valuation, assessment, appraisal—One hundred percent of true and fair value—Exceptions—Leasehold estates—Real property—Appraisal—Comparable sales. |
| 84.40.0301 | Determination of value by public official—Review—Revaluation—Presumptions. |
| 84.40.031 | Valuation of timber and timberlands—Criteria established. |
| 84.40.032 | Valuation of timber and timberlands—"Timberlands" defined and declared lands devoted to reforestation. |
| 84.40.033 | Valuation of timber and timberlands—Legislative findings. |
| 84.40.036 | Valuation of vessels—Apportionment. |
| 84.40.037 | Valuation of computer software—Embedded software. |
| 84.40.038 | Petition county board of equalization—Limitation on changes to time limit—Waiver of filing deadline—Direct appeal to state board of tax appeals. |
| 84.40.039 | Reducing valuation after government restriction—Petitioning assessor—Establishing new valuation—Notice—Appeal—Refund. |
| 84.40.040 | Time and manner of listing. |
| 84.40.042 | Valuation and assessment of divided or combined property. |
| 84.40.045 | Notice of change in valuation of real property to be given taxpayer—Copy to person making payments pursuant to mortgage, contract, or deed of trust—Procedure—Penalty. |
| 84.40.060 | Personal property assessment. |
| 84.40.065 | Listing of taxable ships and vessels with department—Assessment—Rights of review. |
| 84.40.070 | Companies, associations—Listing. |
| 84.40.080 | Listing omitted property or improvements. |
| 84.40.085 | Limitation period for assessment of omitted property or value—Notification to taxpayer of omission—Procedure. |
| 84.40.090 | Taxing districts to be designated—Separate assessments. |
| 84.40.110 | Examination under oath—Default listing. |
| 84.40.120 | Oaths, who may administer—Criminal penalty for willful false listing. |
| 84.40.130 | Penalty for failure or refusal to list—False or fraudulent listing, additional penalty. |
| 84.40.150 | Sick or absent persons—May report to board of equalization. |
| 84.40.160 | Manner of listing real estate—Maps. |
| 84.40.170 | Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs. |
| 84.40.175 | Listing of exempt property—Proof of exemption—Valuation of publicly owned property. |
| 84.40.178 | Exempt residential property—Maintenance of assessed valuation—Notice of change. |
| 84.40.185 | Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty. |
| 84.40.190 | Statement of personal property. |
| 84.40.200 | Listing of personalty on failure to obtain statement—Statement of valuation to person assessed or listing—Exemption. |
| 84.40.210 | Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined. |
| 84.40.220 | Merchant's personalty held for sale—Consignment from out of state—Nursery stock assessable as growing crops. |
| 84.40.230 | Contract to purchase public land. |
| 84.40.240 | Annual list of lands sold or contracted to be sold to be furnished assessor. |
| 84.40.315 | Federal agencies and property taxable when federal law permits. |
| 84.40.320 | Detail and assessment lists to board of equalization. |
| 84.40.335 | Lists, schedules or statements to contain declaration that falsification subject to perjury. |
| 84.40.340 | Verification by assessor of any list, statement, or schedule—Confidentiality, penalty. |
| 84.40.343 | Mobile homes—Identification of. |
| 84.40.344 | Mobile homes—Avoidance of payment of tax—Penalty. |
| 84.40.350 | Assessment and taxation of property losing exempt status. |
| 84.40.360 | Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year. |
| 84.40.370 | Loss of exempt status—Valuation date—Extension on rolls. |
| 84.40.380 | Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest. |
| 84.40.390 | Loss of exempt status—Taxes constitute lien on property. |
| 84.40.405 | Rules for agricultural products and business inventories. |
| 84.40.410 | Valuation and assessment of certain leasehold interests. |
| 84.40.420 | Valuation of renewable energy property. |