TAXATION - REAL PROPERTY - EXCISE - MOBILE HOMES
TAXATION ‑- REAL PROPERTY ‑- EXCISE ‑- MOBILE HOMES If a mobile home meets the conditions set forth in the first paragraph of RCW 82.50.180 (5), it is not necessary, in order for the unit to be placed on the real property tax rolls of the county in which it is located, that the owner thereof make a request to the county assessor for such entry.
PROPERTY - TAXATION - REAL PROPERTY - MOBILE HOMES - IMPROVEMENTS
OMITTED ASSESSMENT OF MOBILE HOMES AFFIXED TO REAL PROPERTY Where (but only where) a mobile home is permanently affixed to a tract or realty so as to constitute an improvement, and the bona fide purchaser, encumbrancer or contract buyer has acquired an interest in the real estate upon which it is located prior to the time the mobile home is assessed, the proviso to the second sentence of RCW 84.40.080 will apply so as to prevent an omitted property assessment.
SCHOOLS - DISTRICTS - MORTGAGES - REAL PROPERTY
SCHOOLS--DISTRICTS--MORTGAGES--REAL PROPERTY An individual school district cannot finance the acquisition of real property for school district purposes by borrowing funds from an institutional lender and securing payment of the obligation with a mortgage on the property acquired with the loan proceeds.
TAXATION - REAL PROPERTY - APPLICATION OF TAX EXEMPTION PROVIDED UNDER CHAPTER 288, LAWS OF 1971, 1ST EX. SESS., TO HEIRS OR GRANTEES OF A TAX EXEMPT PROPERTY OWNER
TAXATION ‑- REAL PROPERTY ‑- APPLICATION OF TAX EXEMPTION PROVIDED UNDER CHAPTER 288, LAWS OF 1971, 1ST EX. SESS., TO HEIRS OR GRANTEES OF A TAX EXEMPT PROPERTY OWNER The tax exemption provided for under §§ 4 and 5 of chapter 288, Laws of 1971, 1st Ex. Sess., for certain elderly or retired persons is a personal exemption which does not follow the property to the benefit of the claimant's heirs or grantees; therefore, when a person who is qualified for this tax exemption timely files his claim for it but thereafter dies or sells the property upon which he resides prior to the time the taxes to which the exemption applies become payable, his heirs or other new owners of the subject property do not receive the benefit of the exemption.
TAXATION - REAL PROPERTY - AUTHORITY OF KITSAP COUNTY TO TAX PROPERTY OF KITSAP COUNTY FAIR ASSOCIATION
TAXATION ‑- REAL PROPERTY ‑- AUTHORITY OF KITSAP COUNTY TO TAX PROPERTY OF KITSAP COUNTY FAIR ASSOCIATION Kitsap county may legally assess and tax property the title to which is held by the Kitsap county fair association, even though the fair association has been named the agent for the county fair by the county commissioners.
TAXATION - REAL PROPERTY - INTEREST RATE - COMPUTATION OF PENALTY INTEREST RATE TO BE ASSESSED UPON PAYMENT OF DELINQUENT REAL PROPERTY TAXES
TAXATION ‑- REAL PROPERTY ‑- INTEREST RATE ‑- COMPUTATION OF PENALTY INTEREST RATE TO BE ASSESSED UPON PAYMENT OF DELINQUENT REAL PROPERTY TAXES (1) The reduction in the interest rate from ten percent to five percent per annum on not more than five hundred dollars of delinquent real property taxes "for a single year," as provided for by § 3, chapter 288, Laws of 1971, 1st Ex. Sess., applies only to the first year of delinquency rather than to each year in which the subject taxes may have been delinquent.(2) The five percent interest rate thus provided for by § 3, chapter 288, Laws of 1971, 1st Ex. Sess., is to be applied against not more than five hundred dollars of the combined total amount of all delinquent taxes which have been imposed for a single year on all real property owned by the same taxpayer in a given county.
TAXATION - REAL PROPERTY - EXCISE - MOBILE HOMES
TAXATION ‑- REAL PROPERTY ‑- EXCISE ‑- MOBILE HOMES(1) (1) The owner of a mobile home which was affixed to a parcel of real property on January 1, 1972, and which had previously been placed upon the real property tax rolls of the county in which it was located pursuant to the provisions of RCW 82.50.180 (5) and assessed as such, is not liable for the excise tax on mobile homes imposed by RCW 82.50.020 for the calendar year 1972. (2) The owner of a mobile home which, although affixed to a parcel of real property as of January 1, 1972, had not previously been placed upon the real property tax rolls in accordance with RCW 82.50.180 (5) either because no application for such placement had been made by the owner or because the assessor had not discovered the mobile home and placed it upon the property tax rolls himself, is liable for the excise tax on mobile homes imposed by RCW 82.50.020 for the calendar year 1972.
TAXATION - REAL PROPERTY - EXEMPTION - ELDERLY - SALE TO NONELIGIBLE GRANTEE - PORTION OF TAX TO BE PAID
TAXATION ‑- REAL PROPERTY ‑- EXEMPTION ‑- ELDERLY ‑- SALE TO NONELIGIBLE GRANTEE ‑- PORTION OF TAX TO BE PAID Where a person eligible for the real property tax exemption granted for residences owned and occupied by certain senior citizens pursuant to RCW 84.36.370-84.36.380 has timely claimed this exemption and paid his "first half" taxes by April 30 of the year when due as required by RCW 84.56.020 ‑ and then, prior to the due date for the second half payment he sells the property to a noneligible grantee who assumes the obligation to pay the remaining taxes, the grantee will be required to pay one‑half of the original amount levied.
TAXATION - REAL PROPERTY - AUTHORITY OF COUNTY OFFICIALS TO REFUND LAST HALF OF TAX WHERE PROPERTY IS ACQUIRED BY PURCHASE OR CONDEMNATION
TAXATION ‑- REAL PROPERTY ‑- AUTHORITY OF COUNTY OFFICIALS TO REFUND LAST HALF OF TAX WHERE PROPERTY IS ACQUIRED BY PURCHASE OR CONDEMNATION The county, acting through its board of county commissioners or other official, is not legally authorized to refund the last half of a real property tax which was paid for the entire year prior to April 30, when the property is acquired by purchase or condemnation by the state of Washington or any of its political subdivisions prior to that date.
OFFICES AND OFFICERS - COUNTY - ASSESSOR - TAXATION - REAL PROPERTY - EXEMPTIONS
OFFICES AND OFFICERS ‑- COUNTY ‑- ASSESSOR ‑- TAXATION ‑- REAL PROPERTY ‑- EXEMPTIONS (1) The substantive provisions of §§ 1 through 7 of chapter 40, Laws of 1973, 2nd Ex. Sess., redefining the standards to be applied in determining the eligibility of certain property for an exemption from property taxation, apply to assessments made in 1973 for taxes due and payable in 1974. (2) The procedural requirements of §§ 9 through 19 of chapter 40, Laws of 1973, 2nd Ex. Sess., under which the function of determining the eligibility of property for a tax exemption is, henceforth, to be performed by the state department of revenue instead of the various county assessors and boards of equalization, do not apply in the case of assessments made in 1973 for taxes due and payable in 1974. (3) The remedies available under existing law for taxpayers who, during 1974, received tax statements covering properties which qualify for an exemption under §§ 1 through 7, chapter 40, Laws of 1973, 2nd Ex. Sess., include a request for cancellation of the assessment as provided for in RCW 84.56.400, a suit for a refund pursuant to chapter 84.68 RCW, or an injunction under RCW 84.68.010 (2). (4) The provisions of § 21, chapter 40, Laws of 1973, 2nd Ex. Sess., making a general fund appropriation to the department of revenue to administer the provisions of this new property tax exemption law, do not authorize that department to reimburse the counties for their costs incurred in determining property tax exemptions during the 1973 assessment year.
TAXATION - REAL PROPERTY - LIENS
ACQUISITION OF TAXABLE REAL PROPERTY BY UNITED STATES AGENCY a
OFFICES AND OFFICERS - COUNTY - ASSESSORS - TAXATION - REAL PROPERTY - MAXIMUM LEVEL OF ASSESSMENT
BLANKET PERCENTAGE INCREASE WITHOUT PHYSICAL INSPECTION OF PROPERTY (1) A county assessor may, within the limits prescribed by RCW 84.40.030 and Article VII, § 2, Amendment 17, Washington State Constitution (assessment of property at fifty percent of its true and fair value in money) increase the level of assessment on all property in his county on a uniform basis although it may not be possible to make a physical inspection or reappraisement of all the property in the county during a single year. (2) A county assessor whose records do not specifically list the 100% market value of properties in the county, but simply the assessed value, may nevertheless make the contemplated adjustment in the level of assessment since full true and fair market value is ascertainable from the information available in his office.
MUNICIPAL CORPORATIONS - REAL PROPERTY - LEASE TO PRIVATE CLUB - DISCRIMINATION BY LESSEE ON BASIS OF RACE - POSSIBLE VIOLATION OF EQUAL PROTECTION CLAUSE OF FEDERAL CONSTITUTION
MUNICIPAL CORPORATIONS ‑- REAL PROPERTY ‑- LEASE TO PRIVATE CLUB ‑- DISCRIMINATION BY LESSEE ON BASIS OF RACE ‑- POSSIBLE VIOLATION OF EQUAL PROTECTION CLAUSE OF FEDERAL CONSTITUTION Where a municipal corporation leases its grounds and buildings to a private club which discriminates in its choice of members on the basis of race, the courts have indicated that the question of whether or not there is a violation of the equal protection clause of the 14th Amendment to the United States Constitution will depend upon all of the facts and circumstances of a particular case.
REAL PROPERTY - TAXATION - COUNTIES - HOMESTEADS
Effect of homestead declaration and declaration of allodial ownership on property tax liability 1. A recorded declaration that a property owner holds real estate in "allodial freehold" is ineffective to exempt the real estate from property taxes levied under state law. 2. A declaration of homestead filed on real estate pursuant to chapter 6.13 RCW does not prevent the foreclosure and sale of real estate for unpaid property taxes, as property taxes are not "debts of the owner" and thus are not rendered exempt from execution by RCW 6.13.070.
SCHOOL DISTRICTS - REAL PROPERTY - PURCHASE ON INSTALLMENT PLAN
SCHOOL DISTRICTS ‑- REAL PROPERTY ‑- PURCHASE ON INSTALLMENT PLAN A school district which has an indebtedness in excess of one and one‑half per cent of the last assessed valuation of property in the district cannot purchase real property on an installment contract without prior approval of the electors of the district.
TAXATION - REAL PROPERTY - ASSESSMENT - REVALUATION - CERTIFICATION OF ASSESSMENT LIST
TAXATION ‑- REAL PROPERTY ‑- ASSESSMENT ‑- REVALUATION ‑- CERTIFICATION OF ASSESSMENT LIST The county assessor may properly certify his assessment list to the County Board of Equalization although property in only part of the county has been reappraised during the current tax year. The assessor may also reappraise improved property while returning unimproved property at previous valuations.
TAXATION - REAL PROPERTY - TERRITORY ANNEXED TO A CITY
TAXATION -- REAL PROPERTY -- TERRITORY ANNEXED TO A CITY A city to which territory is annexed effective December 31, 1949, will not be entitled to a share of the taxes levied in 1949 upon the property therein.
TAXATION - REAL PROPERTY - EXEMPTIONS - CHURCH LANDS - ACQUISITION PRIOR TO LEVY
TAXATION ‑- REAL PROPERTY ‑- EXEMPTIONS ‑- CHURCH LANDS ‑- ACQUISITION PRIOR TO LEVY Where real property is owned by a tax-exempt body at the time of levy, even though such property had been in private taxable ownership on the first day of that year, no taxes may be levied thereon for that year.
TAXATION - REAL PROPERTY - COUNTIES
DEADLINE FOR ANNUAL PROPERTY TAX LEVIES If a board of county commissioners elects to conduct its annual budget hearing on the first Monday in December, as permitted by RCW 36.40.071, instead of conducting that hearing on the first Monday in October as provided for under RCW 36.40.070, the board may then lawfully fix the amount of the county property tax levy necessary to fund the budget at that later time rather than on the second Monday in October as "apparently mandated" by RCW 84.52.070.
TAXATION - REAL PROPERTY - LIENS
STATUS OF PERSONAL PROPERTY TAX LIEN ATTACHING TO REAL PROPERTY UNDER RCW 84.60.020 (1) Where a given tract of real property has been charged for personal property taxes by a county treasurer acting pursuant to RCW 84.60.040, a tax lien for the personal property taxes involved runs against the real property so charged. (2) A tax lien for personal property attaching to selected real property under RCW 84.60.020 does not take priority over a real property mortgage to which the selected real property was already subject at the time of the county auditor's action.
OFFICES AND OFFICERS - COUNTY - ASSESSOR - TAXATION - REAL PROPERTY - APPLICABILITY OF RETIRED PERSONS' PROPERTY TAX EXEMPTION TO CERTAIN LEASEHOLD INTERESTS
OFFICES AND OFFICERS ‑- COUNTY ‑- ASSESSOR ‑- TAXATION ‑- REAL PROPERTY ‑- APPLICABILITY OF RETIRED PERSONS' PROPERTY TAX EXEMPTION TO CERTAIN LEASEHOLD INTERESTS Neither Article VII, § 10 of the Washington Constitution nor such implementing legislation as is contained in RCW 84.36.381 et seq., qualify an individual for a property tax exemption with respect to a ". . . residence occupied by a share owner under a cooperative housing association agreement [which] is not owned by the association, but is leased by the association from a third party pursuant to a long term lease."
DISTRICTS - PORTS - ELECTIONS - BONDS - TAXATION - REAL PROPERTY - PASSAGE OR FAILURE OF PROPOSITION
DISTRICTS ‑- PORTS ‑- ELECTIONS ‑- BONDS ‑- TAXATION ‑- REAL PROPERTY ‑- PASSAGE OR FAILURE OF PROPOSITION
Where a port district has submitted to its voters a proposal for the issuance of general obligation bonds under RCW 53.36.030, and in order to fund those bonds has, as a part of the same proposition, sought approval by the voters of an increase in the aggregate limitation upon regular property taxes above that described in RCW 84.55.010 the entire proposition must be deemed to have been defeated by the failure of at least 60% of the voters to have cast affirmative votes.
CITIES AND TOWNS - MUNICIPAL WATER SYSTEM - REAL PROPERTY - ACQUISITION OF TITLE BY ADVERSE POSSESSION
CITIES AND TOWNS ‑- MUNICIPAL WATER SYSTEM ‑- REAL PROPERTY ‑- ACQUISITION OF TITLE BY ADVERSE POSSESSION The provisions of RCW 7.28.070 and 7.28.080 regarding the acquisition of title to real property by adverse possession do not apply to land owned by a city in connection with its municipal water system for the purpose of insuring that the residents of such city will continue to have an adequate water supply.
TAXATION - REAL PROPERTY - OPEN SPACE CLASSIFICATION - TRUE AND FAIR VALUE
TAXATION ‑- REAL PROPERTY ‑- OPEN SPACE CLASSIFICATION ‑- TRUE AND FAIR VALUE An "open space" classification may be granted under chapter 84.34 RCW to a tract of land the preservation of which in its present use would conserve and enhance natural or scenic resources, even though the tract in question is less than five acres in size.
TAXATION - REAL PROPERTY - EXEMPTIONS - ENACTMENT BY LEGISLATURE
TAXATION ‑- REAL PROPERTY ‑- EXEMPTIONS ‑- ENACTMENT BY LEGISLATURE The legislature may enact property tax exemptions in such a manner so as to cause those exemptions to apply to taxes levied but not yet collected; taxpayers affected by such legislation whose property is nevertheless placed upon the tax rolls may have their property removed from the rolls under RCW 84.36.400.