Washington § 36.21.080 - New construction building permits — When property placed on assessment rolls.

Full text of Washington Revised Code of Washington § 36.21.080 — New construction building permits — When property placed on assessment rolls., with citation guidance and answers to common questions.

§ 36.21.080. New construction building permits — When property placed on assessment rolls.

The county assessor is authorized to place any property that is increased in value due to construction or alteration for which a building permit was issued, or should have been issued, under chapter 19.27, 19.27A, or 19.28 RCW or other laws providing for building permits on the assessment rolls for the purposes of tax levy up to August 31st of each year. The assessed valuation of the property shall be considered as of July 31st of that year.
[ 1989 c 246 s 4; 1987 c 319 s 5; 1985 c 220 s 1; 1982 1st ex.s. c 46 s 4; 1981 c 274 s 3; 1975 1st ex.s. c 120 s 1; 1974 ex.s. c 196 s 7; 1963 c 4 s 36.21.080. Prior: 1955 c 129 s 5.]

Notes

Severability—1974 ex.s. c 196: See note following RCW 84.56.020.
Destroyed property, reduction in value, abatement or refund of taxes: Chapter 84.70 RCW.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 36.21.080

What does Revised Code of Washington § 36.21.080 cover?

Section 36.21.080 ("New construction building permits — When property placed on assessment rolls.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 36.21.080?

A common citation format is "Revised Code of Washington § 36.21.080" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 36.21.080 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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