RCW 84.36.005: Property subject to taxation.
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Washington Code › Title 84 › Chapter 36 › Section 005
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
All property now existing, or that is hereafter created or brought into this state, shall be subject to assessment and taxation for state, county, and other taxing district purposes, upon equalized valuations thereof, fixed with reference thereto on the first day of January at twelve o'clock meridian in each year, excepting such as is exempted from taxation by law.
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