Chapter 458-12 WAC Property Tax Division -- Rules for Assessors


This page contains links to rule files for the sections contained in Chapter 458-12 WAC.  There may be a rule listed that is no longer effective.  The purpose of this page is to give the public access to the rule files which are maintained in accordance with RCW 34.05.370 even though the rule is no longer in effect.

 

RULE NO. effective date TITLE
005 5/31/68 Definition -- Property -- Personal
010 4/02/93 Definition -- Property -- Real
012 2/25/88 Definition -- Irrigation systems -- Real -- Personal
025 5/31/68 Compensation for assistance by department of revenue at request of assessor.
030 5/31/68 County appraisers; salary and classification plan.
035 5/31/68 Standard forms.
045 5/31/68 Listing of real property -- Contracts for sale of public lands.
050 5/31/68 Listing of real property -- Omitted property.
055 5/31/68 Taxable situs -- Real property.
060 5/31/68 Listing of personalty -- Burden on taxpayer to list.
065 5/31/68 Listing of personal property -- Form and notice.
070 5/31/68 Listing of personal property -- When due -- Late filing.
075 5/31/68 Personalty -- Filing by corporations partnerships, firms or agents.
080 5/31/68 Listing of personalty -- Manufacturers.
090 5/31/68 Listing of personalty -- $300 exemption and its effect on listing.
095 5/31/68 Listing of personalty -- Partial listing.
100 5/31/68 Listing of personalty -- Omitted property -- Omitted value.
105 5/31/68 Listing of personalty -- Willful failure to list or fraudulent listing -- Penalty.
110 5/31/68 Listing of personalty -- Estimate listing.
115 5/31/68 Personalty -- Taxable situs -- In general.
120 5/31/68 Situs of personalty -- Beer kegs.
135 5/31/68 Listing of property -- Taxing district designation.
140 5/31/68 Listing of property -- Boundary changes.
155 5/31/68 Listing of property -- Public lands -- Federal lands -- Exclusive or concurrent jurisdiction.
160 5/31/68 Listing of property -- Public land -- Conveyances.
165 5/31/68 Listing of property -- Public lands -- Purchase by state, county or city.
170 5/31/68 Listing of property -- Public lands -- Possessory rights.
175 5/31/68 Listing of property -- Public lands -- Leasehold interests and improvements.
180 5/31/68 Listing of property -- Public lands -- Public body as lessee -- Improvements.
251 1/19/92 Computer software -- Definitions -- Valuation.
270 5/31/68 Listing of property -- Household goods and personal effects.
275 5/31/68 Listing of property -- $300 -- Head of family -- In general.
280 5/31/68 Listing of property -- $300 -- Head of family -- Definition.
295 5/31/68 Exemption -- Agricultural products -- Grains, flour, fruit, vegetables and fish -- Cancellation.
296 5/16/89 Exemption -- Ores and metals.
310 5/31/68 Valuation of property -- Personal property.
320 5/06/00 Timber -- Ownership -- Valuation -- Roads -- Easements over public lands.
342 5/03/93 New construction -- Assessment.
343 11/20/83 New construction -- Reports.
360 5/31/68 Assessment and evaluation -- Notice of value change -- Real property.