Washington § 84.40.210 Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.

Washington Statutes

§ 84.40.210 — Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.

Washington § 84.40.210

Title 84PROPERTY TAXES

Ch. 84.40LISTING OF PROPERTY

This text of Washington § 84.40.210 (Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.) 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 § 84.40.210 (2026).

Text

Every person who purchases, receives, or holds personal property of any description for the purpose of adding to the value thereof by any process of manufacturing, refining, rectifying, or by the combination of different materials with the view of making gain or profit by so doing shall be held to be a manufacturer, and he or she shall, when required to, make and deliver to the assessor a statement of the amount of his or her other personal property subject to taxes, also include in his or her statement the value of all articles purchased, received, or otherwise held for the purpose of being used in whole or in part in any process or processes of manufacturing, combining, rectifying, or refining. Every person owning a manufacturing establishment of any kind and every manufacturer shall lis

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Every person who purchases, receives, or holds personal property of any description for the purpose of adding to the value thereof by any process of manufacturing, refining, rectifying, or by the combination of different materials with the view of making gain or profit by so doing shall be held to be a manufacturer, and he or she shall, when required to, make and deliver to the assessor a statement of the amount of his or her other personal property subject to taxes, also include in his or her statement the value of all articles purchased, received, or otherwise held for the purpose of being used in whole or in part in any process or processes of manufacturing, combining, rectifying, or refining. Every person owning a manufacturing establishment of any kind and every manufacturer shall list as part of his or her manufacturer's stock the value of all engines and machinery of every description used or designed to be used in any process of refining or manufacturing except such fixtures as have been considered as part of any parcel of real property, including all tools and implements of every kind, used or designed to be used for the first aforesaid purpose.

Legislative History

[2013 c 23 s 361;1961 c 168 s 1;1961 c 15 s 84.40.210. Prior:1939 c 66 s 1;1927 c 282 s 1;1925 ex.s. c 130 s 26;1921 c 60 s 1;1897 c 71 s 19;1893 c 124 s 19;1891 c 140 s 19;1890 p 538 s 20; RRS s 11130.]