Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-12-055
Taxable Situs—Real Property
Agency filings affecting this section (1) Situs - Generally. The situs of real property is at the place where the property is located. The situs of a possessory interest in real property is at the place where the real property is situated. (2) Parcel boundaries. If a parcel of real property is located in more than one taxing district, the portion lying within a particular district is assessable only in that district. However, only parcels wholly located within a regional transit authority district under RCW 81.104.175 are assessable for property taxes imposed by that district. [Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 18-19-078, § 458-12-055, filed 9/18/18, effective 10/19/18; Order PT 68-6, § 458-12-055, filed 4/29/68.]
Source: view the official text
In this chapter (26 sections)
- 458-12-005 · Definition—Property—Personal
- 458-12-010 · Definition—Property—Real
- 458-12-012 · Definition—Irrigation Systems—Real—Personal
- 458-12-025 · Compensation for Assistance by Department of Revenue at…
- 458-12-035 · Department Approved Forms
- 458-12-045 · Listing of Real Property—Contracts for Sale of Public Lands
- 458-12-050 · Omitted Property and Omitted Value
- 458-12-055 · Taxable Situs—Real Property
- 458-12-060 · Listing of Personal Property
- 458-12-110 · Listing of Personal Property by the Assessor—Penalties for…
- 458-12-115 · Personalty—Taxable Situs—In General
- 458-12-120 · Situs of Personalty—Beer Kegs
- 458-12-140 · Taxing District Boundaries—Designation of Tax Code Area
- 458-12-155 · Listing of Property—Public Lands—Federal Lands—Exclusive…
- 458-12-160 · Listing of Property—Public Land—Conveyances
- 458-12-165 · Listing of Property—Public Lands—Purchase by State, County…
- 458-12-170 · Listing of Property—Public Lands—Possessory Rights
- 458-12-175 · Listing of Property—Public Lands—Leasehold Interests and…
- 458-12-180 · Listing of Property—Public Lands—Public Body As…
- 458-12-251 · Computer Software—Definitions—Valuation
- 458-12-295 · Exemption—Agricultural Products—Grains, Flour, Fruit,…
- 458-12-296 · Exemption—Ores and Metals
- 458-12-310 · Valuation of Property—Personal Property
- 458-12-342 · New Construction—Assessment
- 458-12-343 · New Construction—Reports
- 458-12-360 · Notice of Change in Value of Real Property