Washington § 84.38.110 Duties of county assessor.

Washington Statutes

§ 84.38.110 — Duties of county assessor.

Washington § 84.38.110

Title 84PROPERTY TAXES

Ch. 84.38DEFERRAL OF SPECIAL ASSESSMENTS AND/OR PROPERTY TAXES

This text of Washington § 84.38.110 (Duties of county assessor.) 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 § 84.38.110 (2026).

Text

The county assessor must:

(1)Immediately transmit a copy of each declaration to defer to the department of revenue. The department may audit any declaration and must notify the assessor as soon as possible of any claim where any factor appears to disqualify the claimant for the deferral sought.

(2)Transmit a copy of each declaration to defer a special assessment to the local improvement district which imposed such assessment.

(3)Compute the dollar tax rate for the county as if any deferrals provided by this chapter did not exist.

(4)As soon as possible notify the department of revenue and the county treasurer of the amount of real property taxes deferred for that year and notify the department of revenue and the respective treasurers of municipal corporations of the amount of speci

Free access — add to your briefcase to read the full text and ask questions with AI

The county assessor must:

(1) Immediately transmit a copy of each declaration to defer to the department of revenue. The department may audit any declaration and must notify the assessor as soon as possible of any claim where any factor appears to disqualify the claimant for the deferral sought.

(2) Transmit a copy of each declaration to defer a special assessment to the local improvement district which imposed such assessment.

(3) Compute the dollar tax rate for the county as if any deferrals provided by this chapter did not exist.

(4) As soon as possible notify the department of revenue and the county treasurer of the amount of real property taxes deferred for that year and notify the department of revenue and the respective treasurers of municipal corporations of the amount of special assessments deferred for each local improvement district within such unit.