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