§ 84.12.200 Definitions
§ 84.12.210 Property used but not owned deemed sole operating property of owning company
§ 84.12.220 Jurisdiction to determine operating, nonoperating property
§ 84.12.230 Annual reports to be filed
§ 84.12.240 Access to books and records
§ 84.12.250 Depositions may be taken
§ 84.12.260 Default valuation by department of revenue — Penalty — Estoppel
§ 84.12.270 Annual assessment — Sources of information
§ 84.12.280 Classification of real and personal property
§ 84.12.300 Valuation of interstate utility — Apportionment of system value to state
§ 84.12.310 Deduction of nonoperating property
§ 84.12.320 Persons bound by notice
§ 84.12.330 Assessment roll — Notice of valuation
§ 84.12.340 Hearings on assessment, time and place of
§ 84.12.350 Apportionment of value by department of revenue
§ 84.12.360 Basis of apportionment
§ 84.12.370 Certification to county assessor — Entry upon tax rolls
§ 84.12.380 Assessment of nonoperating property
§ 84.12.390 Rules and regulations

Terms Used In Washington Code > Chapter 84.12 - Assessment and taxation of public utilities

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.