{"data":{"id":"us-wa/rcw-64.34.040","jurisdiction":"us-wa","citation":"RCW 64.34.040","heading":"Separate interests—Taxation. (Effective until January 1, 2028.)","body":"(1) If there is any unit owner other than a declarant, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real property.\n(2) If there is any unit owner other than a declarant, each unit together with its interest in the common elements must be separately taxed and assessed.\n(3) If a development right has an ascertainable market value, the development right shall constitute a separate parcel of real property for property tax purposes and must be separately taxed and assessed to the declarant.\n(4) If there is no unit owner other than a declarant, the real property comprising the condominium may be taxed and assessed in any manner provided by law.","path":["Title 64","Chapter 64.34"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=64.34.040","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T01:39:32Z","sha256":"f6f6032ec1b2a314cfd680da95963b2326af396f62e8902cd11322420dfe45e6","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-64.34.030","next":"us-wa/rcw-64.34.050"},"notice":"GroundRules: Original legal text. Not legal advice."}