# WAC 458-50-110: WAC 458-50-110. Apportionment reports

> Washington · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_50_110

## Section

- **Citation:** WAC 458-50-110
- **Heading:** WAC 458-50-110. Apportionment reports
- **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 458-50-110

## Text

(1) On or before December 1st of the year preceding the calendar year to be covered by the apportionment report the department will furnish apportionment report forms or make available a hyperlink on its website where the company may provide the same information (hereinafter referred to as "apportionment reports") to each railroad, pipeline, telegraph, telephone, electric light and power, and gas company.
(2) Each company described in subsection (1) of this rule must complete and submit such apportionment report to the department on or before June 1st of the assessment year. Since all apportionment reports must be received by the department no later than June 1st in order to permit adequate opportunity to properly apportion operating property in accordance with WAC 458-50-100 , an extension of time for filing such reports will be granted only upon a showing of undue hardship.
(3) Apportionment reports must contain sufficient information to allow the department to identify the operating property's cost (historical or original), miles, use, and location within a county or taxing district and apportion value in accordance with WAC 458-50-100 . Location may be identified by a variety of methods including, but not limited to, the tax parcel number, address, section/township/range, latitude and longitude, or geospatial coordinates.
(4) If any company, or any of its officers or agents refuses or neglects to make the apportionment report, the department will proceed, in such manner as it deems best, to obtain facts and in-formation upon which to base its apportionment of such company in accordance with RCW 84.12.260 and WAC 458-50-060 (2), (3), and (5).

## 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_110. Check the current official text before relying on it. Not legal advice.