Washington Code § 84.40.185

Individuals, corporations, limited liability companies, associations, partnerships, trusts, or estates required to list personalty
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Every individual, corporation, limited liability company, association, partnership, trust, or estate shall list all personal property in his or her or its ownership, possession, or control which is subject to taxation pursuant to the provisions of this title. Such listing shall be made and delivered in accordance with the provisions of this chapter.

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