Full text of Washington Revised Code of Washington § 84.04.080 — "Personal property.", with citation guidance and answers to common questions.
§ 84.04.080. "Personal property."
"Personal property" for the purposes of taxation, shall be held and construed to embrace and include, without especially defining and enumerating it, all goods, chattels, stocks, estates or moneys; all standing timber held or owned separately from the ownership of the land on which it may stand; all fish trap, pound net, reef net, set net and drag seine fishing locations; all leases of real property and leasehold interests therein for a term less than the life of the holder; all improvements upon lands the fee of which is still vested in the United States, or in the state of Washington; all gas and water mains and pipes laid in roads, streets or alleys; and all property of whatsoever kind, name, nature and description, which the law may define or the courts interpret, declare and hold to be personal property for the purpose of taxation and as being subject to the laws and under the jurisdiction of the courts of this state, whether the same be any marine craft, as ships and vessels, or other property holden under the laws and jurisdiction of the courts of this state, be the same at home or abroad: PROVIDED, That mortgages, notes, accounts, certificates of deposit, tax certificates, judgments, state, county, municipal and taxing district bonds and warrants shall not be considered as property for the purpose of this title, and no deduction shall hereafter be made or allowed on account of any indebtedness owed.
[
1961 c 15 s 84.04.080. Prior: 1925 ex.s. c 130 s 5, part; 1907 c 108 ss 1, 2; 1907 c 48 s 1, part; 1901 ex.s. c 2 s 1, part; 1897 c 71 s 3, part; 1895 c 176 s 1, part; 1893 c 124 s 3, part; 1891 c 140 s 3, part; 1890 p 530 s 3, part; 1886 p 48 s 2, part; Code 1881 s 2830, part; 1871 p 37 s 1, part; 1869 p 176 s 3, part; 1854 p 332 s 4, part; RRS s 11109, part.]
Notes
Fox, mink, marten declared personalty: RCW
16.72.030.
Frequently Asked Questions About Washington § 84.04.080
What does Revised Code of Washington § 84.04.080 cover?
Section 84.04.080 (""Personal property."") 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 § 84.04.080?
A common citation format is "Revised Code of Washington § 84.04.080" (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 § 84.04.080 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
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.