Wash. Rev. Code § 84.08.005
Adoption of provisions of chapter 82.01 RCW
The provisions of chapter 82.01 RCW, as now or hereafter amended, apply to Title 84 RCW as fully as though they were set forth herein.
Revised Code of Washington Chapter 84.08 — General Powers and Duties of Department of Revenue
Washington · statute · Wash. Rev. Code ch. 84.08 · 16 active provisions
Wash. Rev. Code § 84.08.010
Powers of department of revenue—General supervision—Rules and processes—Visitation of counties
The department of revenue shall:(1) Exercise general supervision and control over the administration of the assessment and tax laws of the state, over county assessors, and county boards of equalization, and over boards of county commissioners, county treasurers and county auditors and all other county officers, in the…
Wash. Rev. Code § 84.08.020
Additional powers—To advise county and local officers—Books and blanks—Reports
The department of revenue shall:(1) Confer with, advise and direct assessors, boards of equalization, county boards of commissioners, county treasurers, county auditors and all other county and township officers as to their duties under the law and statutes of the state, relating to taxation, and direct what proceeding…
Wash. Rev. Code § 84.08.030
Additional powers—To test work of assessors—Supplemental assessment lists—Audits
The department of revenue shall examine and test the work of county assessors at any time, and have and possess all rights and powers of such assessors for the examination of persons, and property, and for the discovery of property subject to taxation, and if it shall ascertain that any taxable property is omitted from…
Wash. Rev. Code § 84.08.040
Additional powers—To keep valuation records—Access to files of other public offices
The department of revenue shall secure, tabulate, and keep records of valuations of all classes of property throughout the state, and for that purpose, shall have access to all records and files of state offices and departments and county and municipal offices and shall require all public officers and employees whose d…
Wash. Rev. Code § 84.08.050
Additional powers—Access to books and records—Hearings—Investigation of complaints
(1) The department of revenue shall:(a) Require individuals, partnerships, companies, associations and corporations to furnish information as to their capital, funded debts, investments, value of property, earnings, taxes and all other facts called for on these subjects so that the department may determine the taxable…
Wash. Rev. Code § 84.08.060
Additional powers—Power over county boards of equalization—Reconvening—Limitation on increase in property value in appeals to board of tax appeals from county board of equalization
The department of revenue shall have power to direct and to order any county board of equalization to raise or lower the valuation of any taxable property, or to add any property to the assessment list, or to perform or complete any other duty required by statute. The department of revenue may require any such board of…
Wash. Rev. Code § 84.08.070
Rules and regulations authorized
The department of revenue shall make such rules and regulations as may be necessary to carry out the powers granted by this chapter, and for conducting hearings and other proceedings before it.
Wash. Rev. Code § 84.08.080
Department to decide questions of interpretation
The department of revenue shall, with the advice of the attorney general, decide all questions that may arise in reference to the true construction or interpretation of this title, or any part thereof, with reference to the powers and duties of taxing district officers, and such decision shall have force and effect unt…
Wash. Rev. Code § 84.08.115
Department to prepare explanation of property tax system
(1) The department shall prepare a clear and succinct explanation of the property tax system, including but not limited to:(a) The standard of true and fair value as the basis of the property tax.(b) How the assessed value for particular parcels is determined.(c) The procedures and timing of the assessment process.(d)…
Wash. Rev. Code § 84.08.120
Duty to obey orders of department of revenue
It shall be the duty of every public officer to comply with any lawful order, rule, or regulation of the department of revenue made under the provisions of this title, and whenever it shall appear to the department of revenue that any public officer or employee whose duties relate to the assessment or equalization of a…
Wash. Rev. Code § 84.08.130
Appeals from county board of equalization to board of tax appeals—Notice
(1) Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the board of tax appeals in accordance with RCW 1.12.070 a notice of appeal within thirty days after the mailing of the decision of such board of equalization, which…
Wash. Rev. Code § 84.08.140
Appeals from levy of taxing district to department of revenue
Any taxpayer feeling aggrieved by the levy or levies of any taxing district except levies authorized by a vote of the voters of the district may appeal therefrom to the department of revenue as hereinafter provided. Such taxpayer, upon the execution of a bond, with two or more sufficient sureties to be approved by the…
Wash. Rev. Code § 84.08.190
Assessors to meet with department of revenue
For the purpose of instruction on the subject of taxation, the county assessors of the state shall meet with the department of revenue at the capital of the state, or at such place within the state as they may determine at their previous meeting, on the second Monday of October of each year or on such other date as may…
Wash. Rev. Code § 84.08.210
Confidentiality and privilege of tax information—Exceptions—Penalty
(1) For purposes of this section, "tax information" means confidential income data and proprietary business information obtained by the department in the course of carrying out the duties now or hereafter imposed upon it in this title that has been communicated in confidence in connection with the assessment of propert…
Wash. Rev. Code § 84.08.220
Electronic communication of confidential property tax information
(1) The department may provide electronically any assessment, notice, or other information that is subject to the confidentiality provisions of RCW 84.08.210 or 84.40.340, to any person authorized to receive the information.(2) The department must use methods reasonably designed to protect information provided electron…