Washington § 84.38.110 - Duties of county assessor.

Full text of Washington Revised Code of Washington § 84.38.110 — Duties of county assessor., with citation guidance and answers to common questions.

§ 84.38.110. Duties of county assessor.

The county assessor must:
(1) Immediately transmit a copy of each declaration to defer to the department of revenue. The department may audit any declaration and must notify the assessor as soon as possible of any claim where any factor appears to disqualify the claimant for the deferral sought.
(2) Transmit a copy of each declaration to defer a special assessment to the local improvement district which imposed such assessment.
(3) Compute the dollar tax rate for the county as if any deferrals provided by this chapter did not exist.
(4) As soon as possible notify the department of revenue and the county treasurer of the amount of real property taxes deferred for that year and notify the department of revenue and the respective treasurers of municipal corporations of the amount of special assessments deferred for each local improvement district within such unit.
[ 2020 c 139 s 53; 1984 c 220 s 24; 1975 1st ex.s. c 291 s 36.]

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

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Frequently Asked Questions About Washington § 84.38.110

What does Revised Code of Washington § 84.38.110 cover?

Section 84.38.110 ("Duties of county assessor.") 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 § 84.38.110?

A common citation format is "Revised Code of Washington § 84.38.110" (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 § 84.38.110 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.