Chapter 4.08
ASSESSMENTS

Sections:

4.08.010    Statements by taxpayers to assessor.

4.08.020    Assessor to prepare return forms.

4.08.030    Time extension.

4.08.010 Statements by taxpayers to assessor.

In compliance with RCW 84.40.190, every person required by this title to list property shall make out and deliver to the assessor a statement, verified by his oath, of all personal property in his possession or under his control, and which, by the provisions of this title, he is required to list for taxation, either as owner of, holder thereof or as guardian, parents, husband, trustees, executor, administrator, receiver, accounting officer, partner, agent or factor. No person shall be required to list for taxation in his statement to the assessor any share or portion of the capital stock, or of any of the property of any company, association or corporation, which he may hold in whole or in part, where the company, being required so to do, has listed for assessment and taxation its capital stock and property with the tax commission, or as otherwise required by law.

(Res. adopted June 14, 1965)

4.08.020 Assessor to prepare return forms.

The assessor shall prepare suitable blank forms of detail and assessment lists or schedules to be used for the listing of personal property to be mailed to the taxpayer or agent on or before January 10th of each year. The taxpayer, or agent, after completing the forms, shall return them to the county assessor on or before March 1st.

(Res. adopted June 14, 1965)

4.08.030 Time extension.

If additional time is necessary, the taxpayer or his agent must request a time extension. No extension will be allowed after May 15th of the assessed year. If the affidavit is not returned by the approved time, an estimated appraisal shall be determined by the assessor.

(Res. adopted June 14, 1965)