Washington § 84.72.020 - Basis of apportionment.

Full text of Washington Revised Code of Washington § 84.72.020 — Basis of apportionment., with citation guidance and answers to common questions.

§ 84.72.020. Basis of apportionment.

Any such moneys so paid to the state treasurer shall be apportioned to the state and to the taxing districts thereof that would be entitled to share in the property taxes in lieu of which such payments are made in the same proportion that the state and such taxing units would have shared in such property taxes if the same had been levied. The basis of apportionment shall be the same as that of property taxes first collectible in the year in which such lieu payment is made: PROVIDED, That if any such lieu payment cannot be so apportioned the apportionment shall be made on such basis as the department of revenue shall deem equitable and proper.
[ 1975 1st ex.s. c 278 s 212; 1961 c 15 s 84.72.020. Prior: 1941 c 199 s 2; Rem. Supp. 1941 s 11337-16.]

Notes

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 § 84.72.020

What does Revised Code of Washington § 84.72.020 cover?

Section 84.72.020 ("Basis of apportionment.") 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 § 84.72.020?

A common citation format is "Revised Code of Washington § 84.72.020" (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 § 84.72.020 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

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