King County Department of Assessments

Setting values, serving the community, and promoting fairness and equity.

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Glossary of terms for commercial parcels

UNIFORM STANDARDS OF APPRAISAL PRACTICE (USPAP)
	Annual publication of the Appraisal Standard Board of The Appraisal Foundation: "These Standards deal with the procedures to be followed in performing an appraisal, review or consulting service and the manner in which an appraisal, review or consulting service is communicated….STANDARD 6 sets forth criteria for the development and reporting of mass appraisals for ad valorem tax purposes or any other universe of properties."
UNIFORMITY
	The equality of the burden of taxation in the method of assessment.