Washington § 84.40.085 - Limitation period for assessment of omitted property or value — Notification to taxpayer of omission — Procedure.

Full text of Washington Revised Code of Washington § 84.40.085 — Limitation period for assessment of omitted property or value — Notification to taxpayer of omission — Procedure., with citation guidance and answers to common questions.

§ 84.40.085. Limitation period for assessment of omitted property or value — Notification to taxpayer of omission — Procedure.

No omitted property or omitted value assessment shall be made for any period more than three years preceding the year in which the omission is discovered. The assessor, upon discovery of such omission, shall forward a copy of the amended personal property affidavit along with a letter of particulars informing the taxpayer of the findings and of the taxpayer's right of appeal to the county board of equalization. Upon request of either the taxpayer or the assessor, the county board of equalization may be reconvened to act on the omitted property or omitted value assessments.
[ 1994 c 124 s 22; 1973 2nd ex.s. c 8 s 2.]

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

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Frequently Asked Questions About Washington § 84.40.085

What does Revised Code of Washington § 84.40.085 cover?

Section 84.40.085 ("Limitation period for assessment of omitted property or value — Notification to taxpayer of omission — Procedure.") 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 § 84.40.085?

A common citation format is "Revised Code of Washington § 84.40.085" (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 § 84.40.085 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.