Apportionment.
Seattle Mun. Code § 5.64.090
in effect5.64.090 - Apportionment.
When a sale involves a single property bisected by the City's limits, or two or more real properties, some of which are located within the City and some of which are located outside, King County may determine the tax amount due to the City according to information supplied upon accompanying affidavits, and, if unable to determine the appropriate value therefrom, King County may rely upon recommendations of the State Department of Revenue, or the King County Assessor in making a determination of the amount of tax due.
(Ord. 123361, § 167, 2010; Ord. 110674 § 1(part), 1982.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.64TASAREES_5.64.090APFetched: 11/1/2026