Washington § 84.12.280 - Classification of real and personal property.

Full text of Washington Revised Code of Washington § 84.12.280 — Classification of real and personal property., with citation guidance and answers to common questions.

§ 84.12.280. Classification of real and personal property.

In making the assessment of the operating property of any railroad or logging railroad company and in the apportionment of the values and the taxation thereof, all land occupied and claimed exclusively as the right-of-way for railroads, with all the tracks and substructures and superstructures which support the same, together with all side tracks, second tracks, turn-outs, station houses, depots, round houses, machine shops, or other buildings belonging to the company, used in the operation thereof, without separating the same into land and improvements, shall be assessed as real property. And the rolling stock and other movable property belonging to any railroad or logging railroad company shall be considered as personal property and taxed as such: PROVIDED, That all of the operating property of street railway companies shall be assessed and taxed as personal property.
All of the operating property of airplane companies, telegraph companies, pipe line companies, and all of the operating property other than lands and buildings of electric light and power companies, telephone companies, and gas companies shall be assessed and taxed as personal property.
[ 2001 c 187 s 4; 1998 c 335 s 2; 1997 c 3 s 114 (Referendum Bill No. 47, approved November 4, 1997); 1987 c 153 s 2; 1961 c 15 s 84.12.280. Prior: 1935 c 123 s 8; 1925 ex.s. c 130 s 44; 1907 c 78 s 8; 1891 c 140 ss 28-31; 1890 p 541 ss 26-33; RRS s 11156-8. Formerly RCW 84.12.050.]

Notes

Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Effective date—1998 c 335: See note following RCW 84.12.200.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.

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

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Frequently Asked Questions About Washington § 84.12.280

What does Revised Code of Washington § 84.12.280 cover?

Section 84.12.280 ("Classification of real and 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 § 84.12.280?

A common citation format is "Revised Code of Washington § 84.12.280" (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 § 84.12.280 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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