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Washington Administrative Code (WAC)

Chapter 50

Wash. Admin. Code ch. 458-50

Intercounty Utilities and Transportation Companies — Assessment and Taxation

REVENUE, DEPARTMENT OF

458-50-020Annual reports—Duty to file 458-50-030Annual reports—Contents 458-50-040Annual reports—Time of filing—Extension of time 458-50-060Failure to make report—Default valuation—Penalty—Estoppel 458-50-070Annual assessment—Procedure 458-50-080True cash value—Criteria 458-50-085Computer software—Definitions—Valuation—Centrally assessed utilities 458-50-090Methods of valuation 458-50-100Apportionment of operating property to the various counties and taxing districts 458-50-110Apportionment reports 458-50-120Notification of real estate transfers 458-50-130Taxing district boundary changes—Estoppel 458-50-150Intangible personal property exemption—Introduction 458-50-160Exempt intangible property distinguished from other intangibles 458-50-170Valuation principles 458-50-180Appraisal practices relating to valuing intangible personal property 458-50-190Valuation of particular assets