Chapter 458-50 WAC

Last Update: 10/5/16

INTERCOUNTY UTILITIES AND TRANSPORTATION COMPANIES—ASSESSMENT AND TAXATION

WAC Sections

HTMLPDF458-50-020Annual reports—Duty to file.
HTMLPDF458-50-030Annual reports—Contents.
HTMLPDF458-50-040Annual reports—Time of filing—Extension of time.
HTMLPDF458-50-060Failure to make report—Default valuation—Penalty—Estoppel.
HTMLPDF458-50-070Annual assessment—Procedure.
HTMLPDF458-50-080True cash value—Criteria.
HTMLPDF458-50-085Computer software—Definitions—Valuation—Centrally assessed utilities.
HTMLPDF458-50-090Methods of valuation.
HTMLPDF458-50-100Apportionment of operating property to the various counties and taxing districts.
HTMLPDF458-50-110Apportionment reports.
HTMLPDF458-50-120Notification of real estate transfers.
HTMLPDF458-50-130Taxing district boundary changes—Estoppel.
HTMLPDF458-50-150Intangible personal property exemption—Introduction.
HTMLPDF458-50-160Exempt intangible property distinguished from other intangibles.
HTMLPDF458-50-170Valuation principles.
HTMLPDF458-50-180Appraisal practices relating to valuing intangible personal property.
HTMLPDF458-50-190Valuation 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 Repealed by WSR 99-08-006, filed 3/25/99, effective 4/25/99.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 Repealed by WSR 99-08-006, filed 3/25/99, effective 4/25/99.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.