Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGLO 1980 NO. 25 >

Except as permitted by RCW 84.41.041 based on appropriate statistical data, no revaluation of property for tax purposes can take place without a physical inspection.

AGO 1965 NO. 31 >

(1) A county assessor may, within the limits prescribed by RCW 84.40.030 and Article VII, § 2, Amendment 17, Washington State Constitution (assessment of property at fifty percent of its true and fair value in money) increase the level of assessment on all property in his county on a uniform basis although it may not be possible to make a physical inspection or reappraisement of all the property in the county during a single year. (2) A county assessor whose records do not specifically list the 100% market value of properties in the county, but simply the assessed value, may nevertheless make the contemplated adjustment in the level of assessment since full true and fair market value is ascertainable from the information available in his office.