Washington § 84.40.320 - Detail and assessment lists to board of equalization.

Full text of Washington Revised Code of Washington § 84.40.320 — Detail and assessment lists to board of equalization., with citation guidance and answers to common questions.

§ 84.40.320. Detail and assessment lists to board of equalization.

The assessor shall add up and note the amount of each column in the detail and assessment lists in such manner as prescribed or approved by the state department of revenue, as will provide a convenient and permanent record of assessment. The assessor shall also make, under proper headings, a certification of the assessment rolls and on the 15th day of July, or on the 15th day of August if the county legislative authority has extended the petition filing time limit from thirty to up to sixty days as authorized in RCW 84.40.038(1)(d), shall file the same with the clerk of the county board of equalization for the purpose of equalization by the said board. Such certificate shall be verified by an affidavit, substantially in the following form:
State of Washington, . . . . . . County, ss.
I, . . . . . ., Assessor . . . . . ., do solemnly swear that the assessment rolls and this certificate contain a correct and full list of all the real and personal property subject to taxation in this county for the assessment year (year) . . . ., so far as I have been able to ascertain the same; and that the assessed value set down in the proper column, opposite the several kinds and descriptions of property, is in each case, except as otherwise provided by law, one hundred percent of the true and fair value of such property, to the best of my knowledge and belief, and that the assessment rolls and this certificate are correct, as I verily believe.
. . . . . . . . . ., Assessor.
Subscribed and sworn to before me this . . . . day of . . . . . ., (year) . . . .
(L. S.) . . . . . ., Auditor of . . . . . . county.
PROVIDED, That the failure of the assessor to complete the certificate shall in nowise invalidate the assessment. After the same has been duly equalized by the county board of equalization, the same shall be delivered to the county assessor.
[ 2020 c 134 s 1; 2016 c 202 s 49; 1988 c 222 s 18; 1975 1st ex.s. c 278 s 195; 1973 1st ex.s. c 195 s 98; 1961 c 15 s 84.40.320. Prior: 1937 c 121 s 1; 1925 ex.s. c 130 s 65; 1897 c 71 s 54; 1893 c 124 s 55; 1891 c 140 s 55; 1890 p 552 s 60; RRS s 11148.]

Notes

Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.

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

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Frequently Asked Questions About Washington § 84.40.320

What does Revised Code of Washington § 84.40.320 cover?

Section 84.40.320 ("Detail and assessment lists to board of equalization.") 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 § 84.40.320?

A common citation format is "Revised Code of Washington § 84.40.320" (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 § 84.40.320 apply to my situation?

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