Other LanguagesAGO 1969 NO. 15 >
(1) Under RCW 84.41.040, it is necessary that, prior to changing the "true and fair value" of real property for purposes of taxation, a county assessor make a physical inspection of the subject property. (2) There is no requirement in the state constitution with respect to the physical inspection of taxable real property prior to reevaluation for tax purposes.