Probably no phase of state and local government more immediately concerns the average citizen than the administration of taxes. In order that interested persons may become acquainted with the practical and complex problems involved, this discussion describes the machinery by which property is assessed for taxation, assessed values are equalized, and levies are made against those valuations. Better understanding may lead to legislative and administrative action that will result in more efficient and equitable operation of the property tax, which is still the largest single-source of tax revenue in this state.
Douglas H. Eldridge,
The Determination of Property Taxes in Washington,
16 Wash. L. Rev. & St. B.J.
Available at: https://digitalcommons.law.uw.edu/wlr/vol16/iss1/2