# WAC 458-50-090: WAC 458-50-090. Methods of valuation

> Washington · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_090

## Section

- **Citation:** WAC 458-50-090
- **Heading:** WAC 458-50-090. Methods of valuation
- **Jurisdiction:** Washington
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Administrative Code / Title 458 / Chapter 458-50 / Section 458-50-090

## Text

The department shall use either the summation method or "unitary" or "enterprise" method in valuing the operating property of companies. As a general rule, the unitary or enterprise method is preferred where valuing a thoroughly integrated group of properties such that removal or destruction of any one property would jeopardize and/or immobilize the entire operation of the company. The summation method is preferred where adequate information is not available to derive reliable indicators of unitary or enterprise value, and the nature of the operating property is such that it may be segregated into component parts and the value of the parts readily determined. Notwithstanding the provisions of WAC 458-50-080 , the department may, in using the summation method, employ the comparable sales or "market" approach to value to the exclusion of any other approach.

## Nearby sections

- [WAC 458-50-020 WAC 458-50-020. Annual reports — Duty to file](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_020.md)
- [WAC 458-50-030 WAC 458-50-030. Annual reports — Contents](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_030.md)
- [WAC 458-50-040 WAC 458-50-040. Annual reports—Time of filing—Extension of time](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_040.md)
- [WAC 458-50-060 WAC 458-50-060. Failure to make report — Default valuation — Penalty — Estoppel](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_060.md)
- [WAC 458-50-070 WAC 458-50-070. Annual assessment—Procedure](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_070.md)
- [WAC 458-50-080 WAC 458-50-080. True cash value—Criteria](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_080.md)
- [WAC 458-50-085 WAC 458-50-085. Computer software—Definitions—Valuation—Centrally assessed utilities](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_085.md)
- [WAC 458-50-090 WAC 458-50-090. Methods of valuation](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_090.md)
- [WAC 458-50-100 WAC 458-50-100. Apportionment of operating property to the various counties and taxing districts](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_100.md)
- [WAC 458-50-110 WAC 458-50-110. Apportionment reports](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_110.md)
- [WAC 458-50-120 WAC 458-50-120. Notification of real estate transfers](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_120.md)
- [WAC 458-50-130 WAC 458-50-130. Taxing district boundary changes — Estoppel](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_130.md)
- [WAC 458-50-150 WAC 458-50-150. Intangible personal property exemption—Introduction](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_150.md)
- [WAC 458-50-160 WAC 458-50-160. Exempt intangible property distinguished from other intangibles](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_160.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_090. Check the current official text before relying on it. Not legal advice.