Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-53-010
Declaration of Purpose
No agency filings affecting this section since 2003 This chapter is promulgated by the department of revenue in compliance with RCW 84.48.075 to describe procedures for determination of indicated ratios of real and personal property for each county, so as to accomplish the equalization of property values required by RCW 84.12.350 , 84.16.110 , 84.48.080 and 84.52.065 . The procedures in this chapter describing the department's annual ratio study are designed to ensure uniformity and equity in property taxation throughout the state to the maximum extent possible. [Statutory Authority: RCW 84.08.010 , 84.08.070 and 84.48.075 . WSR 96-05-002, § 458-53-010, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 . WSR 79-11-029 (Order PT 79-3), § 458-53-010, filed 10/11/79. Formerly WAC 458-52-010.]
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In this chapter (15 sections)
- 458-53-010 · Declaration of Purpose
- 458-53-020 · Definitions
- 458-53-030 · Stratification of Assessment Rolls—Real Property
- 458-53-050 · Land Use Stratification, Sales Summary and Abstract Report
- 458-53-070 · Real Property Sales Studies
- 458-53-080 · Real Property Sales Sample Selection
- 458-53-095 · Property Values Used in the Ratio Study
- 458-53-100 · County Generated Sales Studies
- 458-53-105 · Review Procedures for County Studies
- 458-53-130 · Real Property Appraisal Studies
- 458-53-135 · Indicated Real Property Ratio—Computation
- 458-53-140 · Personal Property Ratio Study
- 458-53-160 · Indicated Personal Property Ratio—Computation
- 458-53-200 · Certification of County Preliminary and Indicated…
- 458-53-210 · Appeals