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Chapter 84.12 RCW

ASSESSMENT AND TAXATION OF PUBLIC UTILITIES

Sections

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