Washington Administrative Code
2022 Archive

Chapter 458-53 WAC
Last Update: 12/7/22

PROPERTY TAX ANNUAL RATIO STUDY
PDF of Chapter Digest
WAC Sections
458-53-010Declaration of purpose.
458-53-020Definitions.
458-53-030Stratification of assessment rolls—Real property.
458-53-050Land use stratification, sales summary and abstract report.
458-53-070Real property sales studies.
458-53-080Real property sales sample selection.
458-53-095Property values used in the ratio study.
458-53-100County generated sales studies.
458-53-105Review procedures for county studies.
458-53-130Real property appraisal studies.
458-53-135Indicated real property ratio—Computation.
458-53-140Personal property ratio study.
458-53-160Indicated personal property ratio—Computation.
458-53-200Certification of county preliminary and indicated ratios—Review.
458-53-210Appeals.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
458-53-040Land Use Code—Ratio study. [Statutory Authority: RCW 84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-040, filed 10/11/79.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.
458-53-051Ratio determination by land use class. [Statutory Authority: RCW 84.48.075. WSR 86-21-004 (Order PT 86-6), § 458-53-051, filed 10/2/86; WSR 83-16-050 (Order PT 83-2), § 458-53-051, filed 8/1/83.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.
458-53-060Stratification—Personal property. [Statutory Authority: RCW 84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-060, filed 10/11/79. Formerly WAC 458-52-050.] Repealed by WSR 84-14-039 (Order PT 84-2), filed 6/29/84. Statutory Authority: RCW 84.48.075.
458-53-090Department generated sales studies. [Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075. WSR 96-05-002, § 458-53-090, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075. WSR 84-14-039 (Order PT 84-2), § 458-53-090, filed 6/29/84; WSR 83-16-050 (Order PT 83-2), § 458-53-090, filed 8/1/83; WSR 79-11-029 (Order PT 79-3), § 458-53-090, filed 10/11/79.] Repealed by WSR 02-14-031, filed 6/24/02, effective 7/25/02. Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.075.
458-53-110Property values used in the ratio study. [Statutory Authority: RCW 84.48.075 and 84.08.010(2). WSR 89-09-021 (Order PT 89-5), § 458-53-110, filed 4/12/89. Statutory Authority: RCW 84.48.075. WSR 87-12-029 (Order PT 87-5), § 458-53-110, filed 5/29/87; WSR 86-21-004 (Order PT 86-6), § 458-53-110, filed 10/2/86; WSR 84-14-039 (Order PT 84-2), § 458-53-110, filed 6/29/84; WSR 81-22-036 (Order PT 81-15), § 458-53-110, filed 10/30/81; WSR 79-11-029 (Order PT 79-3), § 458-53-110, filed 10/11/79.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.
458-53-120Review procedures for county studies. [Statutory Authority: RCW 84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-120, filed 10/11/79.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.
458-53-141Personal property audit selection. [Statutory Authority: RCW 84.48.075. WSR 87-12-029 (Order PT 87-5), § 458-53-141, filed 5/29/87; WSR 84-14-039 (Order PT 84-2), § 458-53-141, filed 6/29/84; WSR 81-22-036 (Order PT 81-15), § 458-53-141, filed 10/30/81.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.
458-53-142Personal property audit studies—Date of valuation. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 91-01-008, § 458-53-142, filed 12/6/90, effective 1/6/91. Statutory Authority: RCW 84.48.075. WSR 82-24-031 (Order PT 82-9), § 458-53-142, filed 11/23/82.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.
458-53-150Indicated real property ratio—Computation. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 91-01-008, § 458-53-150, filed 12/6/90, effective 1/6/91. Statutory Authority: RCW 84.48.075 and 84.08.010(2). WSR 89-09-021 (Order PT 89-5), § 458-53-150, filed 4/12/89. Statutory Authority: RCW 84.48.075. WSR 86-21-004 (Order PT 86-6), § 458-53-150, filed 10/2/86; WSR 84-14-039 (Order PT 84-2), § 458-53-150, filed 6/29/84; WSR 82-08-061 (Order PT 82-3), § 458-53-150, filed 4/6/82; WSR 81-04-056 (Order PT 81-5), § 458-53-150, filed 2/4/81; WSR 79-11-029 (Order PT 79-3), § 458-53-150, filed 10/11/79. Formerly WAC 458-52-090.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.
458-53-163Mobile homes—Use in study. [Statutory Authority: RCW 84.48.075 and 84.08.010(2). WSR 89-09-021 (Order PT 89-5), § 458-53-163, filed 4/12/89. Statutory Authority: RCW 84.48.075. WSR 87-12-029 (Order PT 87-5), § 458-53-163, filed 5/29/87; WSR 84-14-039 (Order PT 84-2), § 458-53-163, filed 6/29/84.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.
458-53-165Property not properly valued—Use in study. [Statutory Authority: RCW 84.48.075. WSR 84-14-039 (Order PT 84-2), § 458-53-165, filed 6/29/84; WSR 83-16-050 (Order PT 83-2), § 458-53-165, filed 8/1/83.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.
458-53-170Final indicated ratio—Computation. [Statutory Authority: RCW 84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-170, filed 10/11/79. Formerly WAC 458-52-110.] Repealed by WSR 84-14-039 (Order PT 84-2), filed 6/29/84. Statutory Authority: RCW 84.48.075.
458-53-180Use of indicated ratios. [Statutory Authority: RCW 84.48.075. WSR 84-14-039 (Order PT 84-2), § 458-53-180, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-180, filed 10/11/79. Formerly WAC 458-52-120.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.
458-53-190County assessor's review. [Statutory Authority: RCW 84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-190, filed 10/11/79. Formerly WAC 458-52-130.] Repealed by WSR 84-14-039 (Order PT 84-2), filed 6/29/84. Statutory Authority: RCW 84.48.075.