Chapter 84.40 - Listing of Property.

Chapter 84.40 - Listing of Property.

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

We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish