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Article I. Assessment of Real and Personal Property
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A. The Pierce County Assessor-Treasurer shall each year, upon receipt from the State Department of Revenue of the certificate of the assessed valuation of railroad and/or other companies assessed by the Department and apportioned to the County, distribute the value so certified to the County taxing districts which are entitled to a proportionate value thereof and place the same upon the County assessment rolls.

B. At this time the County Assessor-Treasurer shall prepare and record statements of the total fair and true value of all taxable real and personal property, including the value of real and personal property assessed and certified to the County Assessor-Treasurer by the State Department of Revenue for each taxing district within or coextensive with the boundaries of the County. The statements of the total fair and true value of all taxable real and personal property within each taxing district shall be compiled from the last completed and balanced assessment rolls of the County preceding the date of preparing such statements.

(Ord. 89-193S § 1 (part), 1990; Ord. 84-54 § 1, 1984; Prior Code § 9.18.010)