{"data":{"id":"us-wa/rcw-84.04.040","jurisdiction":"us-wa","citation":"RCW 84.04.040","heading":"\"Assessment year,\" \"fiscal year.\"","body":"The assessment year contemplated in this title and the fiscal year contemplated in this title shall commence on January 1st and end on December 31st in each year.","path":["Title 84","Chapter 84.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=84.04.040","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:32:31Z","sha256":"47822b2056aedc9a65dd6e3d7cdd11555790628e2392ed6ebe3543986a2ad817","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-84.04.030","next":"us-wa/rcw-84.04.045"},"notice":"GroundRules: Original legal text. Not legal advice."}