Wash. Admin. Code § 458-12-055 - Taxable situs - Real property

(1) Situs - Generally. The situs of real property is at the place where the property is located. The situs of a possessory interest in real property is at the place where the real property is situated.
(2) Parcel boundaries. If a parcel of real property is located in more than one taxing district, the portion lying within a particular district is assessable only in that district. However, only parcels wholly located within a regional transit authority district under RCW 81.104.175 are assessable for property taxes imposed by that district.


Wash. Admin. Code § 458-12-055
Amended by WSR 18-19-078, Filed 9/18/2018, effective 10/19/2018

Order PT 68-6, § 458-12-055, filed 4/29/68.

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