Washington § 84.16.110 Apportionment of value to counties by department of revenue.

Washington Statutes

§ 84.16.110 — Apportionment of value to counties by department of revenue.

Washington § 84.16.110

Title 84PROPERTY TAXES

Ch. 84.16ASSESSMENT AND TAXATION OF PRIVATE CAR COMPANIES

This text of Washington § 84.16.110 (Apportionment of value to counties by department of revenue.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 84.16.110 (2026).

Text

Upon determination by the department of revenue of the true and fair value of the property appearing on such rolls the department shall apportion such value to the respective counties entitled thereto as hereinafter provided, and shall determine the equalized or assessed valuation of such property in such counties by applying to such actual apportioned value the same ratio as the ratio of assessed to actual value of the general property of the respective counties: PROVIDED, That, whenever the amount of the true and fair value of the operating property of any company otherwise apportionable to any county shall be less than two hundred fifty dollars, such amount need not be apportioned to such county but may be added to the amount apportioned to an adjacent county.

Contingent effective date

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Upon determination by the department of revenue of the true and fair value of the property appearing on such rolls the department shall apportion such value to the respective counties entitled thereto as hereinafter provided, and shall determine the equalized or assessed valuation of such property in such counties by applying to such actual apportioned value the same ratio as the ratio of assessed to actual value of the general property of the respective counties: PROVIDED, That, whenever the amount of the true and fair value of the operating property of any company otherwise apportionable to any county shall be less than two hundred fifty dollars, such amount need not be apportioned to such county but may be added to the amount apportioned to an adjacent county.

Contingent effective date — 2001 c 187: See note following RCW 84.70.010 .

Application — 2001 c 187: See note following RCW 84.40.020 .

Application — Severability — Part headings not law — Referral to electorate — 1997 c 3: See notes following RCW 84.40.030 .

Effective date — 1967 ex.s. c 26: See note following RCW 82.01.050 .

Legislative History

[2001 c 187 s 12;1997 c 3 s 122(Referendum Bill No. 47, approved November 4, 1997);1994 c 301 s 29;1967 ex.s. c 26 s 18;1961 c 15 s 84.16.110. Prior:1939 c 206 s 24;1933 c 146 s 11; RRS s 11172-11.]