2005 Revised Code of Washington - Chapter 84.12 RCW Dispositions: Assessment and taxation of public utilities

84.12.010 Taxable companies defined.


[1935 c 123 § 1, part; 1925 ex.s. c 130 § 36, part; 1907 c 131 § 2, part; 1907 c 78 § 2, part; RRS § 11156-1, part.]
Now codified as RCW 84.12.200.



84.12.020 Operating and nonoperating property, determination of.


[(i) 1935 c 123 § 1, part; 1925 ex.s. c 130 § 36, part; 1907 c 131 § 2, part; 1907 c 78 § 2, part; RRS § 11156-1, part. (ii) 1935 c 123 § 2; RRS § 11156-2.]
Now codified in RCW 84.12.200, 84.12.210, and 84.12.220.



84.12.030 Annual reports to be filed.


[1935 c 123 § 3; 1923 ex.s. c 130 § 39; 1907 c 131 § 5; 1907 c 78 § 5; 1897 c 71 § 40; 1893 c 124 § 40; 1891 c 140 § 27; 1890 p 541 § 27; RRS § 11156-3.]
Now codified as RCW 84.12.230.



84.12.040 Annual assessment — Sources of information.


[1939 c 206 § 19; 1935 c 123 § 7; 1925 ex.s. c 130 § 43; 1907 c 131 § 8; 1907 c 78 § 7; 1891 c 140 §§ 28-31; 1890 p 541 §§ 26-33; RRS § 11156-7.]
Now codified as RCW 84.12.270.



84.12.050 Classification of real and personal property.


[1935 c 123 § 8; 1925 ex.s. c 130 § 44; 1907 c 78 § 8; 1891 c 146 §§ 28-31; 1890 p 541 §§ 26-33; RRS § 11156-8.]
Now codified as RCW 84.12.280.



84.12.060 Valuation of interstate utility — Apportionment of system value to state.


[1935 c 123 § 9; 1925 ex.s. c 130 § 44; 1907 c 78 § 8; RRS § 11156-9.]
Now codified as RCW 84.12.300.



84.12.070 Deduction of nonoperating property.


[1935 c 123 § 10; RRS § 11156-10.]
Now codified as RCW 84.12.310.



84.12.080 Access to books and records.


[1935 c 123 § 4; 1925 ex.s. c 130 § 37; 1907 c 131 § 3; 1907 c 78 § 3; RRS § 11156-4.]
Now codified as RCW 84.12.240.



84.12.090 Depositions may be taken.


[1935 c 123 § 5; 1925 ex.s. c 130 § 38; 1907 c 131 § 4; 1907 c 78 § 4; RRS § 11156-5.]
Now codified as RCW 84.12.250.



84.12.100 Default valuation by commission — Penalty — Estoppel.


[1935 c 123 § 6; 1925 ex.s. c 130 § 41; 1907 c 131 § 7; 1907 c 78 § 6; 1891 c 140 § 37; 1890 p 544 § 36; RRS § 11156-6.]
Now codified as RCW 84.12.260.



84.12.110 Assessment roll — Notice of valuation.


[1935 c 123 § 12; 1925 ex.s. c 130 § 44; 1907 c 78 § 8; 1891 c 140 § 35; 1890 p 543 § 35; RRS § 11156-12.]
Now codified as RCW 84.12.330.



84.12.120 Persons bound by notice.


[1935 c 123 § 11; RRS § 11156-11.]
Now codified as RCW 84.12.320.



84.12.130 Hearings on assessment — Time and place of.


[1953 c 162 § 1; 1939 c 206 § 20; 1935 c 123 § 13; RRS § 11156-13.]
Now codified as RCW 84.12.340.



84.12.140 Equalization of assessments — Apportionment.


[1939 c 206 § 21; 1935 c 123 § 14; RRS § 11156-14.]
Now codified as RCW 84.12.350.



84.12.150 Basis of apportionment.


[1955 c 120 § 1; 1935 c 123 § 15; 1925 ex.s. c 130 § 47; 1917 c 25 § 1; 1907 c 78 § 11; 1891 c 140 § 33; 1890 p 541 § 30; RRS § 11156-15.]
Now codified as RCW 84.12.360.



84.12.160 Certification to county assessors — Entry upon tax rolls.


[1935 c 123 § 16; RRS § 11156-16.]
Now codified as RCW 84.12.370.



84.12.170 Rolling stock of motor vehicle transportation companies excluded.


[Originally added by 1941 Code Committee.]
Now codified as RCW 84.12.290.



84.12.180 Assessment of nonoperating property.


[1935 c 123 § 17; 1891 c 140 § 34; 1890 p 542 § 33; RRS § 11156-17.]
Now codified as RCW 84.12.380.



84.12.290 Rolling stock of motor vehicle transportation companies excluded.


[1961 c 15 § 84.12.290. Prior: Added by the 1941 Code Committee. Formerly RCW 84.12.170.]
Repealed by 1987 c 153 § 5.