Wash. Admin. Code § 458-50-130 - Taxing district boundary changes-Estoppel
(1) In accordance with
RCW
84.09.030 and WAC
458-12-140, the county assessor
is required on or before August 31st to transmit certain documents and maps
setting forth taxing district boundary changes to the department of revenue,
property tax division.
(2) The
department will prepare taxing district maps based upon information submitted
to it on or before August 31st. Such maps must used to fix taxing district
boundaries for purposes of apportioning the operating property of each company
among the various counties and taxing districts. Any county or taxing district
not having submitted the documents and maps as required by WAC
458-12-140 is estopped from
questioning the validity of any apportionment of value to it as determined by
the department to the extent that such challenge is based upon taxing district
boundaries different than as shown on the department's maps.
Notes
Order PT 75-2, § 458-50-130, filed 3/19/75.
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