RCW 36.21.080New construction building permits—When property placed on assessment rolls.The county assessor is authorized to place any property that is increased in value due to construction or alteration for which a building permit was issued, or should have been issued, under chapter 19.27, 19.27A, or 19.28 RCW or other laws providing for building permits on the assessment rolls for the purposes of tax levy up to August 31st of each year. The assessed valuation of the property shall be considered as of July 31st of that year.[ 1989 c 246 s 4; 1987 c 319 s 5; 1985 c 220 s 1; 1982 1st ex.s. c 46 s 4; 1981 c 274 s 3; 1975 1st ex.s. c 120 s 1; 1974 ex.s. c 196 s 7; 1963 c 4 s 36.21.080. Prior: 1955 c 129 s 5.]NOTES:Severability—1974 ex.s. c 196: See note following RCW 84.56.020.Destroyed property, reduction in value, abatement or refund of taxes: Chapter 84.70 RCW.
Washington Legal Code