Washington Chapter 84.12 RCW: Assessment and taxation of public utilities
RCW Sections
- 84.12.200 Definitions.
- 84.12.210 Property used but not owned deemed sole operating property of owning company.
- 84.12.220 Jurisdiction to determine operating, nonoperating property.
- 84.12.230 Annual reports to be filed.
- 84.12.240 Access to books and records.
- 84.12.250 Depositions may be taken.
- 84.12.260 Default valuation by department of revenue -- Penalty -- Estoppel.
- 84.12.270 Annual assessment -- Sources of information.
- 84.12.280 Classification of real and personal property.
- 84.12.300 Valuation of interstate utility -- Apportionment of system value to state.
- 84.12.310 Deduction of nonoperating property.
- 84.12.320 Persons bound by notice.
- 84.12.330 Assessment roll -- Notice of valuation.
- 84.12.340 Hearings on assessment, time and place of.
- 84.12.350 Apportionment of value by department of revenue.
- 84.12.360 Basis of apportionment.
- 84.12.370 Certification to county assessor -- Entry upon tax rolls.
- 84.12.380 Assessment of nonoperating property.
- 84.12.390 Rules and regulations.