Chapter 84.40 - LISTING OF PROPERTY

Section 84.40.020 - Assessment date-Average inventory basis may be used-Public inspection of listing, documents, and records
Section 84.40.025 - Access to property required
Section 84.40.030 - Basis of valuation, assessment, appraisal-One hundred percent of true and fair value-Exceptions-Leasehold estates-Real property-Appraisal-Comparable sales
Section 84.40.0301 - Determination of value by public official-Review-Revaluation-Presumptions
Section 84.40.031 - Valuation of timber and timberlands-Criteria established
Section 84.40.032 - Valuation of timber and timberlands-"Timberlands" defined and declared lands devoted to reforestation
Section 84.40.033 - Valuation of timber and timberlands-Legislative findings
Section 84.40.036 - Valuation of vessels-Apportionment
Section 84.40.037 - Valuation of computer software-Embedded software
Section 84.40.038 - Petition county board of equalization-Limitation on changes to time limit-Waiver of filing deadline-Direct appeal to state board of tax appeals
Section 84.40.039 - Reducing valuation after government restriction-Petitioning assessor-Establishing new valuation-Notice-Appeal-Refund
Section 84.40.040 - Time and manner of listing
Section 84.40.042 - Valuation and assessment of divided or combined property
Section 84.40.045 - Notice of change in valuation of real property to be given taxpayer-Copy to person making payments pursuant to mortgage, contract, or deed of trust-Procedure-Penalty
Section 84.40.060 - Personal property assessment
Section 84.40.065 - Listing of taxable ships and vessels with department-Assessment-Rights of review
Section 84.40.070 - Companies, associations-Listing
Section 84.40.080 - Listing omitted property or improvements
Section 84.40.085 - Limitation period for assessment of omitted property or value-Notification to taxpayer of omission-Procedure
Section 84.40.090 - Taxing districts to be designated-Separate assessments
Section 84.40.110 - Examination under oath-Default listing
Section 84.40.120 - Oaths, who may administer-Criminal penalty for willful false listing
Section 84.40.130 - Penalty for failure or refusal to list-False or fraudulent listing, additional penalty
Section 84.40.150 - Sick or absent persons-May report to board of equalization
Section 84.40.160 - Manner of listing real estate-Maps
Section 84.40.170 - Plat of irregular subdivided tracts-Notice to owner-Surveys-Costs
Section 84.40.175 - Listing of exempt property-Proof of exemption-Valuation of publicly owned property
Section 84.40.178 - Exempt residential property-Maintenance of assessed valuation-Notice of change
Section 84.40.185 - Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty
Section 84.40.190 - Statement of personal property
Section 84.40.200 - Listing of personalty on failure to obtain statement-Statement of valuation to person assessed or listing-Exemption
Section 84.40.210 - Personalty of manufacturer, listing procedure, statement-"Manufacturer" defined
Section 84.40.220 - Merchant's personalty held for sale-Consignment from out of state-Nursery stock assessable as growing crops
Section 84.40.230 - Contract to purchase public land
Section 84.40.240 - Annual list of lands sold or contracted to be sold to be furnished assessor
Section 84.40.315 - Federal agencies and property taxable when federal law permits
Section 84.40.320 - Detail and assessment lists to board of equalization
Section 84.40.335 - Lists, schedules or statements to contain declaration that falsification subject to perjury
Section 84.40.340 - Verification by assessor of any list, statement, or schedule-Confidentiality, penalty
Section 84.40.343 - Mobile homes-Identification of
Section 84.40.344 - Mobile homes-Avoidance of payment of tax-Penalty
Section 84.40.350 - Assessment and taxation of property losing exempt status
Section 84.40.360 - Loss of exempt status-Property subject to pro rata portion of taxes for remainder of year
Section 84.40.370 - Loss of exempt status-Valuation date-Extension on rolls
Section 84.40.380 - Loss of exempt status-When taxes due and payable-Dates of delinquency-Interest
Section 84.40.390 - Loss of exempt status-Taxes constitute lien on property
Section 84.40.405 - Rules for agricultural products and business inventories
Section 84.40.410 - Valuation and assessment of certain leasehold interests
Section 84.40.420 - Valuation of renewable energy property