There is a newer version of the Revised Code of Washington
2011 Washington Code
Title 84 Property taxes
84.44 Taxable situs.
84.44.020 Gas, electric, water companies -- Mains and pipes, as personalty.
The personal property of gas, electric and water companies shall be listed and assessed in the town or city where the same is located. Gas and water mains and pipes laid in roads, streets or alleys, shall be held to be personal property.
[1961 c 15 § 84.44.020. Prior: 1925 ex.s. c 130 § 18; RRS § 11122; prior: 1897 c 71 § 11; 1893 c 124 § 11; 1891 c 140 § 11; 1890 p 534 § 10.]
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