The assessor shall add up and note the amount of
each column in the detail and assessment lists in such manner as
prescribed or approved by the state department of revenue, as will
provide a convenient and permanent record of assessment. The
assessor shall also make, under proper headings, a certification of
the assessment rolls and on the 15th day of July shall file the
same with the clerk of the county board of equalization for the
purpose of equalization by the said board. Such certificate shall
be verified by an affidavit, substantially in the following form:
State of Washington, . . . . . . County, ss.
I, . . . . . ., Assessor . . . . . ., do solemnly swear that
the assessment rolls and this certificate contain a correct and
full list of all the real and personal property subject to taxation
in this county for the assessment year 19. . ., so far as I have
been able to ascertain the same; and that the assessed value set
down in the proper column, opposite the several kinds and
descriptions of property, is in each case, except as otherwise
provided by law, one hundred percent of the true and fair value of
such property, to the best of my knowledge and belief, and that the
assessment rolls and this certificate are correct, as I verily
believe.
. . . . . . . . . . , Assessor.
Subscribed and sworn to before me this . . . . day of
. . . . . ., 19. . .
(L. S.) . . . . . ., Auditor of . . . . . . county.
PROVIDED, That the failure of the assessor to complete the
certificate shall in nowise invalidate the assessment. After the
same has been duly equalized by the county board of equalization,
the same shall be delivered to the county assessor.
[1988 c 222 § 18; 1975 1st ex.s. c 278 § 195; 1973 1st ex.s. c 195 § 98; 1961 c 15 § 84.40.320. Prior: 1937 c 121 § 1; 1925 ex.s. c 130 § 65; 1897 c 71 § 54; 1893 c 124 § 55; 1891 c 140 § 55; 1890 p 552 § 60; RRS § 11148.]
NOTES:
Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Severability -- Effective dates and termination dates -- Construction -- 1973 1st ex.s. c 195: See notes following RCW 84.52.043.