Washington Statutes

§ 84.72.020 — Basis of apportionment.

Washington § 84.72.020
JurisdictionWashington
Title 84PROPERTY TAXES
Ch. 84.72FEDERAL PAYMENTS IN LIEU OF TAXES

This text of Washington § 84.72.020 (Basis of apportionment.) 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 § 84.72.020 (2026).

Text

Any such moneys so paid to the state treasurer shall be apportioned to the state and to the taxing districts thereof that would be entitled to share in the property taxes in lieu of which such payments are made in the same proportion that the state and such taxing units would have shared in such property taxes if the same had been levied. The basis of apportionment shall be the same as that of property taxes first collectible in the year in which such lieu payment is made: PROVIDED, That if any such lieu payment cannot be so apportioned the apportionment shall be made on such basis as the department of revenue shall deem equitable and proper. Construction — Severability — 1975 1st ex.s. c 278: See notes following RCW 11.08.160 .

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Related

§ 11.08.160
Washington § 11.08.160

Legislative History

[1975 1st ex.s. c 278 s 212;1961 c 15 s 84.72.020. Prior:1941 c 199 s 2; Rem. Supp. 1941 s 11337-16.]

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Washington § 84.72.020, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/84.72.020.