Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-12 - Property tax division-Rules for assessors
Section 458-12-055 - Taxable situs - Real property
Universal Citation: WA Admin Code 458-12-055
Current through Register Vol. 24-06, March 15, 2024
(1) Situs - Generally. The situs of real property is at the place where the property is located. The situs of a possessory interest in real property is at the place where the real property is situated.
(2) Parcel boundaries. If a parcel of real property is located in more than one taxing district, the portion lying within a particular district is assessable only in that district. However, only parcels wholly located within a regional transit authority district under RCW 81.104.175 are assessable for property taxes imposed by that district.
Order PT 68-6, § 458-12-055, filed 4/29/68.
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