Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-12-343
New Construction—Reports
No agency filings affecting this section since 2003 The county assessor is authorized to require property owners to submit pertinent data respecting the cost and characteristics of any improvements on their property (RCW 84.41.041 ). When requiring owners to report costs associated with new construction, the assessor shall use forms prescribed or approved by the department of revenue, which forms shall require the total investment in the improvements as of the new construction assessment date, the percentage of completion of the major components of the improvements, and the estimated total cost of the project. The reporting forms may be sent to the owners of any property upon which a building permit has been issued prior to the new construction assessment date. The owner shall return the reporting form to the assessor, properly filled out, within thirty days of receipt. [Statutory Authority: RCW 84.41.090 and 84.08.010 . WSR 83-22-004 (Order PT 83-6), § 458-12-343, filed 10/20/83.]
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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