84.04.010 – Introductory.

RCW 84.04.010 Introductory. Unless otherwise expressly provided or unless the context indicates otherwise, terms used in this title shall have the meaning given to them in this chapter. [ 1961 c 15 § 84.04.010.]

84.04.020 – “Assessed valuation of taxable property,” and similar terms.

RCW 84.04.020 “Assessed valuation of taxable property,” and similar terms. The terms “assessed valuation of taxable property”, “valuation of taxable property”, “value of taxable property”, “taxable value of property”, “property assessed” and “value” whenever used in any statute, law, charter or ordinance with relation to the levy of taxes in any taxing district, shall be […]

84.04.030 – “Assessed value of property.”

RCW 84.04.030 “Assessed value of property.” “Assessed value of property” shall be held and construed to mean the aggregate valuation of the property subject to taxation by any taxing district as placed on the last completed and balanced tax rolls of the county preceding the date of any tax levy. [ 2001 c 187 § […]

84.04.040 – “Assessment year,” “fiscal year.”

RCW 84.04.040 “Assessment year,” “fiscal year.” The assessment year contemplated in this title and the fiscal year contemplated in this title shall commence on January 1st and end on December 31st in each year. [ 1961 c 15 § 84.04.040. Prior: 1939 c 206 § 39; 1925 ex.s. c 130 § 81; 1897 c 71 […]

84.04.045 – “County auditor.”

RCW 84.04.045 “County auditor.” “County auditor” shall be construed to mean registrar or recorder, whenever it shall be necessary to use the same to the proper construction of this title. [ 1961 c 15 § 84.04.045. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, […]

84.04.047 – “Department.”

RCW 84.04.047 “Department.” “Department” means the department of revenue of the state of Washington. [ 1979 c 107 § 25.]

84.04.050 – “Householder.”

RCW 84.04.050 “Householder.” “Householder” shall be taken to mean and include every person, married, in a state registered domestic partnership, or single, who resides within the state of Washington being the owner or holder of an estate or having a house or place of abode, either as owner or lessee. [ 2009 c 521 § […]

84.04.055 – “Legal description.”

RCW 84.04.055 “Legal description.” “Legal description” shall be given its commonly accepted meaning, but for property tax purposes, the parcel number is sufficient for the legal description. [ 1989 c 378 § 6.]

84.04.060 – “Money,” “moneys.”

RCW 84.04.060 “Money,” “moneys.” “Money” or “moneys” shall be held to mean coin or paper money issued by the United States government. [ 1998 c 106 § 12; 1961 c 15 § 84.04.060. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p […]

84.04.065 – Number and gender.

RCW 84.04.065 Number and gender. Every word importing the singular number only may be extended to or embrace the plural number, and every word importing the plural number may be applied and limited to the singular number, and every word importing the masculine gender only may be extended and applied to females as well as […]

84.04.070 – “Oath,” “swear.”

RCW 84.04.070 “Oath,” “swear.” “Oath” may be held to mean affirmation, and the word “swear” may be held to mean affirm. [ 1961 c 15 § 84.04.070. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p […]

84.04.075 – “Person.”

RCW 84.04.075 “Person.” “Person” shall be construed to include firm, company, association or corporation. [ 1961 c 15 § 84.04.075. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § […]

84.04.080 – “Personal property.”

RCW 84.04.080 “Personal property.” “Personal property” for the purposes of taxation, shall be held and construed to embrace and include, without especially defining and enumerating it, all goods, chattels, stocks, estates or moneys; all standing timber held or owned separately from the ownership of the land on which it may stand; all fish trap, pound […]

84.04.090 – “Real property.”

RCW 84.04.090 “Real property.” The term “real property” for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in town lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon, except improvements upon lands the fee of which is […]

84.04.095 – Classification of components of irrigation systems.

RCW 84.04.095 Classification of components of irrigation systems. Notwithstanding RCW 84.04.080 and 84.04.090, the department shall classify, by rule, the components of irrigation systems as real or personal property for purposes of taxation under this title. [ 1987 c 319 § 8.]

84.04.100 – “Tax” and derivatives.

RCW 84.04.100 “Tax” and derivatives. The word “tax” and its derivatives, “taxes,” “taxing,” “taxed,” “taxation” and so forth shall be held and construed to mean the imposing of burdens upon property in proportion to the value thereof, for the purpose of raising revenue for public purposes. [ 1961 c 15 § 84.04.100. Prior: 1925 ex.s. […]

84.04.120 – “Taxing district.”

RCW 84.04.120 “Taxing district.” “Taxing district” means the state and any county, city, town, port district, school district, road district, metropolitan park district, regional transit authority, water-sewer district, or other municipal corporation, now or hereafter existing, having the power or authorized by law to impose burdens upon property within the district in proportion to the […]

84.04.130 – “Tract,” “lot,” etc.

RCW 84.04.130 “Tract,” “lot,” etc. “Tract” or “lot,” and “piece or parcel of real property,” and “piece or parcel of lands” shall each be held to mean any contiguous quantity of land in the possession of, owned by, or recorded as the property of the same claimant, person or company. [ 1961 c 15 § […]

84.04.140 – “Regular property taxes,” “regular property tax levies.”

RCW 84.04.140 “Regular property taxes,” “regular property tax levies.” The term “regular property taxes” and the term “regular property tax levy” shall mean a property tax levy by or for a taxing district which levy is subject to the aggregate limitation set forth in RCW 84.52.043 and 84.52.050, as now or hereafter amended, or which […]

84.04.150 – “Computer software” and related terms.

RCW 84.04.150 “Computer software” and related terms. (1) “Computer software” is a set of directions or instructions that exist in the form of machine-readable or human-readable code, is recorded on physical or electronic medium, and directs the operation of a computer system or other machinery or equipment. “Computer software” includes the associated documentation that describes […]