Full text of Washington Revised Code of Washington § 84.16.040 — Annual assessment — Sources of information., with citation guidance and answers to common questions.
§ 84.16.040. Annual assessment — Sources of information.
The department of revenue must annually make an assessment of the operating property of each private car company. Between the first day of May and the first day of July of each year the department must prepare an initial assessment roll upon which the department must enter and assess the true and fair value of all the operating property of each of such companies as of the first day of January of the year in which the assessment is made. The department must finalize the assessment roll by the twentieth day of August of each year. For the purpose of determining the true and fair value of such property the department of revenue may take into consideration any information or knowledge obtained by the department from an examination and inspection of such property, or of the books, records, and accounts of such companies, the statements filed as required by this chapter, the reports, statements, or returns of such companies filed in the office of any board, office, or commission of this state or any county thereof, the earnings and earning power of such companies, the franchises owned or used by such companies, the true and fair valuation of any and all property of such companies, whether operating property or nonoperating property, and whether situated within or without the state, and any other facts, evidences, or information that may be obtainable bearing upon the value of the operating property. However, in no event may any statement or report required from any company by this chapter be conclusive upon the department of revenue in determining the amount, character, and true and fair value of the operating property of such company.
Notes
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW
82.04.040.
Contingent effective date—2001 c 187: See note following RCW
84.70.010.
Application—2001 c 187: See note following RCW
84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW
84.40.030.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW
11.08.160.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 84.16.040
What does Revised Code of Washington § 84.16.040 cover?
Section 84.16.040 ("Annual assessment — Sources of information.") 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 § 84.16.040?
A common citation format is "Revised Code of Washington § 84.16.040" (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 § 84.16.040 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.
