Washington § 84.48.120 - Extension of state taxes.

Full text of Washington Revised Code of Washington § 84.48.120 — Extension of state taxes., with citation guidance and answers to common questions.

§ 84.48.120. Extension of state taxes.

It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the assessed valuation of the property of railroad and other companies assessed by the department of revenue and apportioned to the county, and placed the same on the tax rolls, and received the report of the department of revenue of the amount of taxes levied for state purposes, to compute the required percent on the assessed value of property in the county, and such state taxes shall be extended on the tax rolls. The rates so computed shall not be such as to raise a surplus of more than five percent over the total amount required by the department of revenue. Any surplus raised shall be remitted to the state in accordance with RCW 84.56.280.
[ 1994 c 301 s 45; 1994 c 124 s 33; 1987 c 168 s 2; 1979 ex.s. c 86 s 5; 1975 1st ex.s. c 278 s 206; 1961 c 15 s 84.48.120. Prior: 1939 c 206 s 37; 1925 ex.s. c 130 s 72; RRS s 11224; prior: 1890 p 544 s 38.]

Notes

Reviser's note: This section was amended by 1994 c 124 s 33 and by 1994 c 301 s 45, each without reference to the other. Both amendments are incorporated in the publication of this section pursuant to RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Severability—1979 ex.s. c 86: See note following RCW 13.24.040.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

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

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Frequently Asked Questions About Washington § 84.48.120

What does Revised Code of Washington § 84.48.120 cover?

Section 84.48.120 ("Extension of state taxes.") 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 § 84.48.120?

A common citation format is "Revised Code of Washington § 84.48.120" (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 § 84.48.120 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.