Segregations for Development or Sale

Subdivision or Platting Process
RCW Title 58.17 covers the requirements for effecting changes to property configuration and ownership, and the role of the Planning Department in several defined methods of subdividing land and establishing alternative land use or densities. The assessor Geographic Information Services tracks this activity and alters tax roll accounting to reflect the changes made through this process.

Condominium Process
RCW Title 64.32 covers Condominiums created prior to July 1, 1990, and RCW Title 64.34 pertains to Condominiums after that date. The appropriate documents should be referenced for the creation, abandonment or alteration of a condominium, and/or the ownership and alteration of recorded documents. The assessor’s office is one of two review and signature requirements on the condominium plat, and focuses its concern singularly on the clear and concise definition of tax liability for the units created by the process.

Transfer Documentation
Normal legal transfer documentation is sufficient for the Assessor to change parcel configurations for tax purposes. However, assessor tax account modifications based on transfer documentation do not mean that any subsequent land use is consistent with Planning Department regulations. The parties to an ownership transaction should make contact with the Planning Department to ensure that the created property will be useful for future development.

Administrative Segregations
Administrative Segregations are generally described as tax parcel re-configurations necessary for the convenience of the owner in the form of a request (as in the case of RCW 84.56.340; RCW 84.56.370; RCW 84.64.060 and/or others), or to insure the proper application of taxes by the assessment process (as in the case of RCW 84.40.042; RCW 84.40.090 and/or others).