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AGO Opinions with Topic: TAXATION
AGO 2006 No. 18 >  October 9, 2006
TAXATION - PROPERTY - REAL ESTATE EXCISE TAX - CITIES AND TOWNS - COUNTIES
Effect on city and county if city chooses not to impose the optional sales and use tax authorized by RCW 82.14.030(2). 1. If a city has chosen not to impose the optional sales and use tax authorized by RCW 82.14.030(2), and the county in which the city is located has chosen to impose the same tax, the revenue from the tax would go to the county.2. If a city chooses to impose a local real estate excise tax authorized by RCW 82.46.010 in lieu of the optional sales and use tax authorized by RCW 82.14.030(2), the city may not arrange for the county to continue to pay the city a portion of the revenue from the optional sales and use tax, unless the city and county have entered into a local service agreement under RCW 36.115.
AGO 2006 No. 9 >  April 17, 2006
FIRE PROTECTION DISTRICTS - CITIES AND TOWNS - ANNEXATION - TAXATION
Effect on fire protection district’s taxing authority of annexing part of the district into a code city If a fire protection district issues non-voted, limited tax general obligation bonds, and a portion of the district is subsequently annexed by a code city, the fire protection district retains the authority to levy a tax on property in the annexed area for the purpose of repaying its existing bond obligations.
AGO 1970 No. 4 >  February 10, 1970
INSURANCE - TAXATION - CITIES AND TOWNS - PRE EMPTION - MUNICIPAL TAXATION OF INSURANCE BROKERS AND SOLICITORS
INSURANCE - TAXATION - CITIES AND TOWNS - PRE EMPTION - MUNICIPAL TAXATION OF INSURANCE BROKERS AND SOLICITORS Section 9 (4), chapter 241, Laws of 1969, Ex. Sess., by which the legislature extended the state's pre emption of excise taxation with respect to insurers to include "or their agents," does not prohibit the imposition of excise or privilege taxes by cities or towns on the gross income of insurance brokers as defined in RCW 48.17.020 and insurance solicitors as defined in RCW 48.17.030.
AGO 1970 No. 13 >  June 17, 1970
TAXATION - LOCAL OPTION SALES AND USE TAXES - INTOXICATING LIQUOR
AUTHORITY OF COUNTIES AND CITIES TO IMPOSE LOCAL SALES TAX UPON CERTAIN SALES OF LIQUOR Under the provisions of chapter 94, Laws of 1973, counties and cities of this state are authorized to impose a local sales tax upon those sales of liquor (as defined in RCW 66.04.010 (16)) which are also subject to the 4.5% state sales tax imposed by chapter 82.08 RCW, notwithstanding the provisions of RCW 66.08.120.
AGO 1970 No. 20 >  September 22, 1970
TAXATION - INDIANS - CIGARETTES
APPLICABILITY OF CIGARETTE EXCISE TAX TO SALES OF CIGARETTES ON INDIAN RESERVATIONS (1) Any retailer or purchaser of cigarettes, whether Indian or non-Indian, within the reservation boundaries of an Indian tribe over which the state has assumed full jurisdiction under the provisions of RCW 37.12.021 (codifying § 5, chapter 36, Laws of 1963), is subject to all of the duties and liabilities imposed by the statutes relating to the state's cigarette excise tax under chapter 82.24 RCW.(2) A non-Indian retail purchaser or seller of cigarettes within the reservation boundaries of an Indian tribe over which the state's jurisdiction is limited to that provided for in RCW 37.12.010 (§ 1, chapter 36, Laws of 1963) is, likewise, subject to all of the duties and liabilities imposed by the cigarette excise tax statutes.(3) An Indian retailer or purchaser of cigarettes within the reservation boundaries of an Indian tribe over which the state's jurisdiction is, likewise, limited to that provided for in RCW 37.12.010, is also fully subject to the duties and liabilities imposed upon a retailer or purchaser under chapter 82.24 RCW where said Indian is not a member of or affiliated with the Indian tribe on whose reservation he is selling or purchasing cigarettes.(4)  An Indian selling or purchasing cigarettes within his own reservation boundaries on tribal or allotted lands which are held in trust by the United States or subject to a restriction against alienation imposed by the United States is not, himself, subject to the state's cigarette excise tax laws.
AGO 1970 No. 22 >  October 22, 1970
TAXATION - FOREST
TAXATION OF REFORESTATION LANDS UPON REMOVAL FROM CLASSIFICATION Although a reduction (from 183 to 180) in the number of days in the current (1981-82) school year during which the certificated employees of a certain school district will be required to work, when coupled with a continuation of the same annual salaries as were paid during the previous (1980-81) school year, will result in a "salary increase" in the literal sense as that term is used in § 1, chapter 16, Laws of 1981, such a salary increase would not, by and of itself, trigger the restrictive provisions of the subject legislation.
AGO 1971 No. 3 >  January 14, 1971
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.
AGO 2005 No. 14 >  September 26, 2005
PUBLIC FACILITIES DISTRICTS - CITIES AND TOWNS - COUNTIES - TAXATION
Authority of public facilities district to begin one project and later switch funding to other projects A public facilities district created under RCW 35.57 may allocate properly collected sales and use tax revenues to one or more regional centers as the public facilities district determines appropriate, to the extent consistent with applicable interlocal agreements.
AGO 1980 No. 4 >  January 18, 1980
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. 
AGO 1980 No. 9 >  March 12, 1980
COUNTIES - HOME RULE CHARTER - TAXATION
AUTHORITY OF A 'HOME RULE' CHARTER COUNTY TO IMPOSE A COUNTY-WIDE BUSINESS AND OCCUPATION TAX A county, including a county which has adopted a "home rule" charter under Article XI, § 4 (Amendment 21) of the Washington Constitution, does not have the authority, in the absence of some form of statutory authorization by the state legislature, to impose a county-wide business and occupation tax.
AGO 1980 No. 10 >  April 25, 1980
CITIES AND TOWNS - TAXATION
IMPOSITION OF SPECIAL HOTEL-MOTEL OCCUPANCY EXCISE TAX BY FOURTH CLASS MUNICIPALITY OR TOWN Under RCW 67.28.180, which authorizes the legislative body of any county or city to levy and collect a special excise tax on hotel and motel occupancies, the term "city" includes a municipal corporation of the fourth class, commonly known as a "town," organized and operating under the provisions of chapter 35.27 RCW.
AGO 1971 No. 22 >  July 28, 1971
TAXATION - REAL AND PERSONAL PROPERTY - INTEREST RATE - EFFECT OF AMENDMENT OF STATUTE
TAXATION ‑- REAL AND PERSONAL PROPERTY ‑- INTEREST RATE ‑- EFFECT OF AMENDMENT OF STATUTE (1) The amendatory reduction of the interest rate on delinquent property taxes for the first five hundred dollars of such taxes for a single year (from a rate of 10% to a rate of 5%) contained in § 3, chapter 288, Laws of 1971, 1st Ex. Sess., applies to taxes which were already delinquent prior to the effective date thereof.(2) This reduced interest rate on delinquent taxes will continue into future years, until and unless the legislature acts again in this area.
AGO 1990 No. 3 >  April 26, 1990
CITIES AND TOWNS - MUNICIPAL CORPORATIONS - TAXATION - PUBLIC UTILITY
CITIES AND TOWNS ‑- MUNICIPAL CORPORATIONS ‑- TAXATION ‑- PUBLIC UTILITY 1.  A municipality that imposes a tax on its electric utility department pursuant to RCW 35.21.860 and [35.21].865 may measure the tax by the utility department's gross revenues, derived from the utility's customers located both inside and outside the city, so long as the tax is within constitutional limits. 2.  A municipality may not levy a tax on another municipality without express authority.  RCW 35.21.860 and [35.21].865 do not authorize one municipality to levy a tax on the electric utility department of another municipality.
AGO 1971 No. 27 >  August 31, 1971
TAXATION - EXEMPTION
INCOME QUALIFICATIONS FOR PROPERTY TAX EXEMPTION UNDER § 4, CHAPTER 288, LAWS OF 1971, 1st EX. SESS (1) If a property owner claiming a tax exemption under § 4, chapter 288, Laws of 1971, 1st Ex. Sess., received income during the preceding calendar year "of the type and amount which would cause any reduction from social security benefits for a recipient of such benefits pursuant to 42 U.S.C. 403 as in effect on the effective date of this 1971 amendatory act," then such taxpayer is disqualified for the subject tax exemption even though his or her total amount of income was less than the $4,000 annual maximum provided for in subsection (5) for a one hundred percent excess levy exemption.(2) Action by the United States Congress at some time in the future to amend the provisions of 42 U.S.C. 403 so as to increase the amount of earnings which a social security recipient may have without reduction of his or her social security benefits will not, automatically, have the effect of increasing the amount of earnings which a Washington taxpayer may have and still qualify for the property tax exemption provided for by § 4, chapter 288, Laws of 1971, 1st Ex. Sess.
AGO 1971 No. 31 >  October 6, 1971
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.
AGO 1961 No. 14 >  February 23, 1961
TAXATION - LEGISLATURE - AUTHORITY TO VEST CITIES AND TOWNS WITH ASSESSMENT POWER AND THEIR LEGISLATIVE BODIES TO SERVE AS EQUALIZATION BOARDS
TAXATION ‑- LEGISLATURE ‑- AUTHORITY TO VEST CITIES AND TOWNS WITH ASSESSMENT POWER AND THEIR LEGISLATIVE BODIES TO SERVE AS EQUALIZATION BOARDS (1) The legislature by statute may vest cities and towns with the power to make their own property assessments for the purpose of determining the base for tax levies and bond issues, and also provide that any city may contract with the county assessor to make such assessments for the city.(2) The legislature may empower cities and towns to authorize their legislative bodies to serve as the equalization board in regard to property assessments made for city purposes, such equalization board to replace the county equalization board which now so functions for cities and other taxing units.
AGO 1971 No. 32 >  October 27, 1971
TAXATION - PROPERTY - HOSPITALS - TUBERCULOSIS - ASCERTAINMENT OF ACTUAL VALUE OF TAXABLE PROPERTY
TAXATION ‑- PROPERTY ‑- HOSPITALS ‑- TUBERCULOSIS ‑- ASCERTAINMENT OF ACTUAL VALUE OF TAXABLE PROPERTY The actual value of the taxable property in the county or district, for purposes of the tax to be levied for tuberculosis hospital facilities under §§ 11, 18 and 21 of chapter 277, Laws of 1971, 1st Ex. Sess., is in each instance to be ascertained by means of multiplying the appropriate county assessor's determination of assessed valuation of each tax parcel by two.
AGO 1971 No. 37 >  November 29, 1971
TAXATION - PROPERTY - COUNTIES - MEETINGS - PUBLIC - ATTENDANCE BY PUBLIC AT SESSIONS OF A COUNTY BOARD OF EQUALIZATION
TAXATION ‑- PROPERTY ‑- COUNTIES ‑- MEETINGS ‑- PUBLIC ‑- ATTENDANCE BY PUBLIC AT SESSIONS OF A COUNTY BOARD OF EQUALIZATION RCW 84.48.010, in requiring county boards of equalization convened pursuant thereto to meet in open session, requires that all sessions of a county board of equalization which have been convened pursuant to this statute be open to attendance by the public except where the county assessor proposes to offer in evidence information which he has obtained under RCW 84.48.340; where such evidence is offered, the board's session must be closed to the public unless the taxpayer against whom the evidence is offered accedes to the opening of the session to the public, and thereby waives his right to confidentiality.
AGO 1961 No. 36 >  June 7, 1961
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.
AGO 1961 No. 37 >  June 13, 1961
TAXATION - AIRPLANES - APPLICABILITY OF REGISTRATION FEE AND EXCISE AND USE TAXES
TAXATION ‑- AIRPLANES ‑- APPLICABILITY OF REGISTRATION FEE AND EXCISE AND USE TAXES Civil aircraft operated within this state are subject to the registration fee, the excise tax and the use tax unless they come within the specific statutory exemptions found in RCW 14.04.250, 82.48.100 and 82.12.030.
AGO 1981 No. 3 >  March 26, 1981
TAXATION - PROPERTY - COUNTIES - CITIES AND TOWNS
APPLICATION OF 106 PERCENT LIMITATION TO COUNTY TAX REFUND LEVY he 106 percent limitation on property taxes imposed by RCW 84.55.010 applies to taxes levied by a county pursuant to RCW 84.68.040 for the county refund fund; and the limitation is to be applied to the levy for the year in which the refund is made and not the year for which it is made.
AGO 1972 No. 4 >  February 2, 1972
DISTRICTS - CEMETERY - TAXATION - FEE DIFFERENTIAL BASED UPON RESIDENCE OR PROPERTY OWNERSHIP
DISTRICTS ‑- CEMETERY ‑- TAXATION ‑- FEE DIFFERENTIAL BASED UPON RESIDENCE OR PROPERTY OWNERSHIP (1) A cemetery district created pursuant to chapter 68.16 RCW is thereby empowered to sell cemetery plots and render other customary cemetery services to persons who neither reside within nor own taxable property located within the district.(2) A cemetery district created pursuant to chapter 68.16 RCW may impose higher fees for cemetery plots and other customary services provided to persons not residing or owning taxable property within the district than it charges to residents and property owners so long as this fee differential is reasonable in relation to the criteria upon which it is based.
AGO 1981 No. 11 >  August 11, 1981
DISTRICTS - PORT - TAXATION - BUDGET
TIMING OF CERTAIN PORT DISTRICT PROPERTY TAX LEVIES None of the provisions of chapter 198, Laws of 1961, and chapter 20, Laws of 1961, Ex. Sess., authorizing "community colleges" applies to any school district presently operating an extended secondary program (so-called junior colleges) which does not elect to bring its program within the new legislation.
AGO 1981 No. 15 >  October 15, 1981
TAXATION - PROPERTY - MINERAL RIGHTS - FOREST LAND - OPEN SPACE, AGRICULTURAL AND FARM LAND
OPEN SPACE, AGRICULTURAL AND FARM LAND (1) One who owns mineral rights, separate and apart from ownership of the land itself, is not required to join the landowner in applying for classification or designation of the land as forest land, open space, agricultural and farm land, or timber land for property tax purposes. (2) A notice of continuance of classification or designation is not required to be provided when the owner of such mineral rights transfers that interest to another.
AGO 1991 No. 2 >  January 22, 1991
TREASURER - COUNTIES - TAXATION - PROPERTY - PAYMENT BY CREDIT CARD
TREASURER ‑- COUNTIES ‑- TAXATION ‑- PROPERTY ‑- PAYMENT BY CREDIT 1.  RCW 84.56.023 authorizes counties to accept payment of property taxes by credit card.  If the county utilizes this procedure, it must collect fully payment of taxes, interest and penalties without discount.  2.  RCW 84.56.023 does not grant the county the authority to collect from the taxpayer a service fee on behalf of the bank issuing the credit card.
AGO 1972 No. 8 >  March 1, 1972
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.
AGO 1972 No. 10 >  May 2, 1972
TAXATION - EXEMPTION - INCOME QUALIFICATIONS FOR PROPERTY TAX EXEMPTION UNDER § 1, CHAPTER 126, LAWS OF 1972, EX. SESS
TAXATION ‑- EXEMPTION ‑- INCOME QUALIFICATIONS FOR PROPERTY TAX EXEMPTION UNDER § 1, CHAPTER 126, LAWS OF 1972, EX. SESS In computing the income of an applicant for the retired person's property tax exemption provided for by RCW 84.36.370, all of the applicant's income from a federal civil service or railroad retirement pension is to be counted in determining his eligibility for this exemption except such pension payments as represent a return of capital or investment.
AGO 1972 No. 11 >  May 12, 1972
TAXATION - EXCISE - TRAILERS AND CAMPERS - COMPUTATION OF SUCH TAXES
TAXATION ‑- EXCISE ‑- TRAILERS AND CAMPERS ‑- COMPUTATION OF SUCH TAXES (1) Owners of travel trailers licensed in this state for 1971 who wait until after May 23, 1972, to pay their 1972 excise tax and to license their trailers for this year are not entitled to have this tax computed at the new rate provided for by chapter 144, Laws of 1972, Ex. Sess.(2) There is no distinction to be made between the 1972 excise tax status of travel trailers and campers under chapter 144, Laws of 1972, Ex. Sess., even though campers were not required to be licensed until January 1, 1972.(3) Owners of travel trailers or campers who paid their 1972 excise taxes when due or between the due date and May 23, 1972, are not entitled to a refund of some portion of the differential between the old and new rates.(4) A person who owned and was in possession of a camper in this state on the date the 1972 excise tax thereon became due is not entitled to an abatement of this tax for that portion of the year which elapses before he first licensed his camper.
AGO 1991 No. 7 >  March 4, 1991
DEPARTMENT OF REVENUE - TAXATION - PROPERTY - PUBLIC FUNDS - PUBLIC ASSISTANCE
DEPARTMENT OF REVENUE ‑- TAXATION ‑- PROPERTY ‑- PUBLIC FUNDS ‑- PUBLIC ASSISTANCE 1.  Article 7, section 1, of the Washington Constitution, provides that all taxes on real property be uniform.  House Bill 1297 which authorizes payments to certain people, calculated with reference to the taxes levied on their primary residence, does not violate the uniformity requirement. 2.  Article 11, section 9, of the Washington Constitution, prohibits releasing or discharging state taxes on a county, its inhabitants or its property.  The payment of assistance from funds appropriated for that purpose by the Legislature in House Bill 1297 does not constitute a release or discharge of the state property tax levied for the support of the common schools. 3.  Article 8, sections 5 and 7, of the Washington Constitution, prohibit gifts of public funds.  The payment of assistance to certain citizens authorized by House Bill 1297 is a gift of public funds because the payments do not carry out a fundamental governmental function and there is no consideration for the payments. 4.  Article 8, sections 5 and 7, of the Washington Constitution, do not prohibit gifts of public funds that are necessary for the support of the poor.  House Bill 1297 authorized assistance to persons with $30,000 or less of combined disposable income.  The question of whether House Bill 1297 constitutes assistance to the poor is, to some degree, a factual question and we cannot say precisely where the court will draw the line between assistance to the poor and an impermissible gift.  Some people with incomes of less than $30,000 are, undoubtedly, poor.  However, there is substantial doubt whether an individual with an annual income of $30,000 and no dependents is poor.  It is unlikely that a court would permit such a person to receive assistance pursuant to House Bill 1297.
AGO 1972 No. 13 >  July 19, 1972
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.
AGO 1972 No. 14 >  July 19, 1972
TAXATION - PROPERTY - EXCISE - MOBILE HOMES
TAXATION ‑- PROPERTY ‑- EXCISE ‑- MOBILE HOMES Prior to January 1, 1973, a county treasurer may not utilize the advance tax collection procedures set forth in RCW 84.56.070 to collect property taxes imposed for the first time in October, 1972, against a mobile home which has become subject to an ad valorem property tax solely by reason of the enactment of §§ 70-74, chapter 299, Laws of 1971, 1st Ex. Sess.
AGO 1991 No. 11 >  March 27, 1991
TAXATION - PROPERTY - AGRICULTURAL - OPEN SPACE - TIMBER LAND - FOREST LAND - ASSESSOR
TAXATION ‑- PROPERTY ‑- AGRICULTURAL ‑- OPEN SPACE ‑- TIMBER LAND ‑- FOREST LAND ‑- ASSESSOR ‑- INHERITANCE OF CLASSIFIED OR DESIGNATED LAND 1.  Chapter 84.34 RCW provides for current use valuation for the purpose of property tax assessments of land classified as agricultural, open space, or timber land.  RCW 84.34.108 sets out the consequences when classified land is transferred.  The term "transfer" in RCW 84.34.108 includes a transfer of ownership by inheritance.   2.  Chapter 84.33 RCW creates a special system of taxation for property which is classified or designated as forest land.  R CW 84.33.120 and RCW 84.33.140 set out the consequences when forest land is transferred.  The term "transfer" in RCW 84.33.120 and 84.33.140 includes a transfer of ownership by inheritance.
AGO 1982 No. 13 >  October 28, 1982
COUNTIES - TAXATION - INITIATIVE AND REFERENDUM
INITIATIVE ON ADDITIONAL LOCAL SALES AND USE TAX Where the voters of a home rule charter county possesses the general power of initiative, § 19, chapter 49, Laws of 1982, 1st Ex. Sess. requires that the "special initiative procedure" provided for in that section conform to the requirements of the county's initiative procedure.
AGO 1982 No. 15 >  November 16, 1982
CITIES AND TOWNS - TAXATION - UTILITIES
REDUCING RATE OF MUNICIPAL UTILITY TAX (1) The November 1 deadline in § 4, chapter 49, Laws of 1982, 1st Ex. Sess., relating to the reduction of certain municipal utility taxes, is mandatory in the sense that a city or town may be compelled, through the issuance of a writ of mandamus, to take action, each year, before that date; however, a city or town does not lose the power, or capacity, to take the requisite action as a consequence of its failure to act prior to the arrival of that specified date. (2) Insofar as they prohibit a rate change from taking effect before the expiration of sixty days following the enactment of the ordinance establishing the rate change, the provisions of § 3, chapter 49, Laws of 1982, 1st Ex. Sess. are applicable to reductions as well as increases. (3) A city or town may not enact an ordinance on October 31 of a given year, reducing its tax rate pursuant to § 4, chapter 49, Laws of 1982, 1st Ex. Sess., to become operative more than sixty days thereafter.
AGO 1972 No. 23 >  October 16, 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.
AGO 1973 No. 2 >  January 9, 1973
CITIES AND TOWNS - TAXATION - BUSINESS LICENSES
MUNICIPAL EXCISE TAXES ON GROSS RECEIPTS OF FUEL OIL SALES a
AGO 1983 No. 15 >  August 5, 1983
COUNTIES - CITIES AND TOWNS - TAXATION - INITIATIVE AND REFERENDUM
REFERENDUM ON ADDITIONAL LOCAL SALES AND USE TAX AND REAL ESTATE EXCISE TAX As a consequence of the enactment of § § 2 and 3, chapter 99, Laws of 1983, every county or city ordinance enacted after the effective date of that act (April  22, 1983) which imposes or alters the rate of a local sales or use tax imposed under RCW 82.14.030(2), or a real estate excise tax imposed under RCW 82.46.010(2), is subject to the referendum procedures prescribed by those two sections of the subject act.
AGO 1973 No. 16 >  July 17, 1973
OFFICES AND OFFICERS - COUNTY - BOARD OF EQUALIZATION - TAXATION - JURISDICTION OF COUNTY BOARD OF EQUALIZATION TO INCREASE PROPERTY TAX VALUATION WITHOUT NOTICE
OFFICES AND OFFICERS ‑- COUNTY ‑- BOARD OF EQUALIZATION ‑- TAXATION ‑- JURISDICTION OF COUNTY BOARD OF EQUALIZATION TO INCREASE PROPERTY TAX VALUATION WITHOUT NOTICE A voluntary appearance by a taxpayer before a county board of equalization, when made pursuant to RCW 84.48.010 for the sole purpose of seeking a reduction in the assessed valuation of a certain parcel of real property, does not give the board jurisdiction to increase the valuation of the subject property without advance notice.
AGO 1961 No. 52 >  August 8, 1961
TAXATION - RETAIL SALES AND BUSINESS AND OCCUPATION TAX - AUTOMOBILE PARKING AND STORAGE GARAGE BUSINESS
TAXATION ‑- RETAIL SALES AND BUSINESS AND OCCUPATION TAX ‑- AUTOMOBILE PARKING AND STORAGE GARAGE BUSINESS (1) Municipal corporations which operate "automobile parking and storage garage businesses" are subject to the retail sales tax imposed by § 1, chapter 24, Laws of 1961, (RCW 82.04.050) regardless of whether the collections are made by meters. (2) Municipal corporations are required to pay the business and occupation tax when they operate a parking lot.  However, when they lease the operation of the facilities to private parties the operator rather than the municipality must pay the tax. (3) Agencies of the state of Washington, such as the University of Washington, are not required to collect the sales tax and are not subject to the business and occupation tax.
AGO 1973 No. 17 >  August 1, 1973
TAXATION - MEANING OF "RENEGOTIATION" FOR THE PURPOSES OF TAXING CERTAIN LEASEHOLD INTERESTS UNDER CHAPTER 187, LAWS OF 1973, EX. SESS
TAXATION ‑- MEANING OF 'RENEGOTIATION' FOR THE PURPOSES OF TAXING CERTAIN LEASEHOLD INTERESTS UNDER CHAPTER 187, LAWS OF 1973, EX. SESS (1) The fact that motor vehicle fuel is sold to Makah Indians for use at their Neah Bay reservation does not prevent the application of the motor vehicle fuel tax (chapter 82.36 RCW). (2) When motor vehicle fuel is used for marine use, the motor vehicle fuel tax is either inapplicable or refundable depending upon the mode of delivery to the vessel in which the fuel is used and the person making the delivery.
AGO 1961 No. 64 >  September 20, 1961
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.
AGO 1961 No. 78 >  November 27, 1961
TAXATION - REAL ESTATE EXCISE TAX - APPLICABILITY TO SALE OF INDIVIDUAL APARTMENT BY APARTMENT OWNER
TAXATION ‑- REAL ESTATE EXCISE TAX ‑- APPLICABILITY TO SALE OF INDIVIDUAL APARTMENT BY APARTMENT OWNER The sale of an individual apartment by the owner of an apartment building which entitles the purchaser to a warranty deed upon completion of payments, is a "sale" within the meaning of RCW 28.45.010; therefore the sale is subject to the real estate excise tax.
AGO 1961 No. 86 >  December 28, 1961
TAXATION - REAL ESTATE EXCISE - APPLICABILITY TO CREATION OF JOINT TENANCY
TAXATION ‑- REAL ESTATE EXCISE ‑- APPLICABILITY TO CREATION OF JOINT TENANCY Where in accordance with a prior agreement an individual transfers separately owned real estate to a grantee by a deed reciting consideration of love and affection and the grantee pursuant to the same agreement then executes a deed setting forth the same consideration and transferring the title back to the grantor and another person as joint tenants the real estate excise tax does not apply.
AGO 1974 No. 6 >  February 13, 1974
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.
AGO 1974 No. 8 >  March 27, 1974
TAXATION - PROPERTY - LEASEHOLD - LANDLORD AND TENANT - INDIANS
TAXATION ‑- PROPERTY ‑- LEASEHOLD ‑- LANDLORD AND TENANT ‑- INDIANS (1) A leasehold interest which would have qualified for a property tax exemption under the terms of § 11 (1), chapter 187, Laws of 1973, 1st Ex. Sess., as of January 1, 1973, and which has not been "renegotiated" within the meaning of § 3 (3) at any time in 1973, is exempt from such taxation for that assessment year with respect to property taxes due and payable in 1974; however, this same leasehold interest would not qualify for such an exemption from property taxes due and payable in 1974 if the leasehold had been "renegotiated" between January 1, 1973, and July 16, 1973, the effective date of chapter 187, supra. (2) In the determination of "economic rent" as defined in § 3 (1), chapter 187, supra, a county assessor is not conclusively bound by a determination of "contract rent" made by an impartial arbitration board or, in the case of creation of a new leasehold interest, by open public bidding ‑ although this would be one of the relevant circumstances which the assessor is to consider. (3) Where there is a change in consideration to be paid by the lessee to the lessor but the term of the lease is shortened rather than extended, a "renegotiation" does not occur within the meaning of § 3 (3) of chapter 187, supra. (4) In order for a leasehold interest granted by an Indian to a non-Indian to be exempt from property taxation under § 11 (8), chapter 187, supra, the real property which is subject thereto must be that land of an Indian or Indian tribe that is held in trust by the United States or is subject to a restraint against alienation imposed by the United States.
AGO 1974 No. 14 >  July 17, 1974
TAXATION - REAL ESTATE EXCISE TAX - TRANSFER OF REAL PROPERTY BY CORPORATION TO SHAREHOLDERS IN PARTIAL DISSOLUTION
TAXATION ‑- REAL ESTATE EXCISE TAX ‑- TRANSFER OF REAL PROPERTY BY CORPORATION TO SHAREHOLDERS IN PARTIAL DISSOLUTION (1) A conveyance of real estate by a corporation to its shareholders in partial liquidation of the corporation, or in partial redemption of its stock, is a transfer for valuable consideration and thus is subject to the one percent real estate excise tax under RCW 28A.45.010. (2) In such a case, the "selling price" or measure of consideration under RCW 28A.45.030 is the market value of the stock, if ascertainable, or the fair market value of the real property if the value of the stock is not readily determinable.
AGO 1975 No. 6 >  April 3, 1975
TAXATION - COUNTY - REAL ESTATE EXCISE TAX - APPLICABILITY TO CERTAIN BANK DIVESTITURE TRANSACTIONS
TAXATION ‑- COUNTY ‑- REAL ESTATE EXCISE TAX ‑- APPLICABILITY TO CERTAIN BANK DIVESTITURE TRANSACTIONS (1) The conveyance by a national bank of certain of its banking premises constitutes a "sale" within the meaning of RCW 28A.45.010 under the following circumstances:  (a) the purpose for the conveyance is compliance with a directive from the Comptroller of the Currency pursuant to 12 U.S.C.371d; (b) simultaneously with the conveyance the new owner of the property leases it back to the bank under a lease agreement which allows the bank to repurchase the premises at any time during the term of the lease; and (c) the bank is required, under the same lease agreement, to repurchase the premises in any event upon expiration of the term of the lease.  (2) Under these same circumstances, the agreement for a lease‑back with option to purchase is also a "sale" within the meaning of RCW 28A.45.010.
AGO 1962 No. 133 >  May 11, 1962
TAXATION - REAL ESTATE EXCISE - CONVEYANCE - PROPERTY TRANSFERRED IN TRUST
TAXATION ‑- REAL ESTATE EXCISE ‑- CONVEYANCE ‑- PROPERTY TRANSFERRED IN TRUST Where a corporation transfers property owned by it in trust for its own use and benefit under the terms of which trust agreement the trust may be terminated by the beneficiary at any time, the transfer by the trustee to the beneficiary on termination of the trust is not subject to the real estate excise tax or the conveyance tax.
AGO 1979 No. 17 >  September 7, 1979
TAXATION - PROPERTY - VALUATION OF NEW CONSTRUCTION BY COUNTY ASSESSORS
TAXATION ‑- PROPERTY ‑- VALUATION OF NEW CONSTRUCTION BY COUNTY ASSESSORS Section 3, chapter 230, Laws of 1963 (cf. RCW 26.04.180), which provides that a marriage license issued pursuant to the provisions of that chapter shall be void if the marriage is not solemnized within thirty days of the date of issuance of the license applies only to those licenses issued after, and not before, the effective date of the act, June 13, 1963.
AGO 1979 No. 19 >  October 5, 1979
TAXATION - PROPERTY - INDIANS - TAXATION OF PROPERTY SITUATED ON FEDERALLY-RECOGNIZED INDIAN RESERVATIONS
TAXATION ‑- PROPERTY ‑- INDIANS ‑- TAXATION OF PROPERTY SITUATED ON FEDERALLY-RECOGNIZED INDIAN RESERVATIONS (1) Neither real nor personal property, even though located on a federally-recognized Indian reservation, is for that reason alone exempt from state ad valorem property taxation where the subject property is, nevertheless, in non-Indian ownership. (2) Personal property located within the boundaries of a federally-recognized Indian reservation and owned either by the tribe to which the reservation belongs or by a member of that tribe living on the reservation is, for that reason, exempt from state ad valorem property taxation. (3) Real property held in trust status by the United States or otherwise subject to a restriction against alienation, and situated on a federally-recognized Indian reservation, is also, for that reason alone, exempt from state ad valorem property taxation. (4) In a case of fee patent land situated on a federally-recognized Indian reservation, where such land is owned by the tribe or by a reservation Indian (rather than by a non-Indian) the taxability thereof can only be determined on a parcel-by-parcel basis after an examination of the particular federal statutes which apply in a given case.
AGO 1975 No. 11 >  May 28, 1975
TAXATION - REAL PROPERTY - LIENS
ACQUISITION OF TAXABLE REAL PROPERTY BY UNITED STATES AGENCY a
AGO 1975 No. 12 >  May 28, 1975
TAXATION - PROPERTY - PLATS AND SUBDIVISIONS - DEPOSIT FOR ANTICIPATED PROPERTY TAXES
TAXATION ‑- PROPERTY ‑- PLATS AND SUBDIVISIONS ‑- DEPOSIT FOR ANTICIPATED PROPERTY TAXES RCW 58.08.040 does not require the payment of a deposit for anticipated property taxes upon the filing, pursuant to regulations adopted under RCW 58.17.060, of a "short plat" subsequent to May 31 in any year and prior to the date of collection of the taxes.
AGO 1962 No. 172 >  October 1, 1962
TAXATION - PERSONAL PROPERTY - SITUS IN WASHINGTON - PROPERTY OWNED BY COMPANY OWNED BY METLAKATLA INDIAN COMMUNITY OF ALASKA
TAXATION ‑- PERSONAL PROPERTY ‑- SITUS IN WASHINGTON ‑- PROPERTY OWNED BY COMPANY OWNED BY METLAKATLA INDIAN COMMUNITY OF ALASKA Personal property situated in the state of Washington is not exempt from taxation by reason of the fact that it is owned by the Annette Island Canning Company which company is owned and operated by the Metlakatla Indian Community of Alaska.
AGO 1963 No. 18 >  April 17, 1963
TAXATION - REAL ESTATE SALES TAX - DISSOLUTION OF GENERAL PARTNERSHIP - RIGHTS FIXED BY STATUTE AND NOT AGREEMENT - TRANSFER OF REALTY TO PARTIES
TAXATION ‑- REAL ESTATE SALES TAX ‑- DISSOLUTION OF GENERAL PARTNERSHIP ‑- RIGHTS FIXED BY STATUTE AND NOT AGREEMENT ‑- TRANSFER OF REALTY TO PARTIES Where the rights of partners of a general partnership are only those fixed by statute rather than by agreement, the transfer of realty to the partners upon dissolution of the partnership is not subject to the real estate sales tax except in limited cases
AGO 1963 No. 31 >  June 17, 1963
TAXATION - PERSONAL PROPERTY TAX - ALFALFA SEED - WHEN EXEMPTION APPLICABLE
TAXATION ‑- PERSONAL PROPERTY TAX ‑- ALFALFA SEED ‑- WHEN EXEMPTION APPLICABLE (1) Alfalfa seed sold and delivered by the farmer-producer to a processor is subject to applicable property taxes even though it is shipped out of the state on or before April 30 of the first year in which it would otherwise be taxable. (2) Alfalfa seed is exempt from property taxes otherwise applicable if owned by the farmer-producer on the first day of January following harvesting, and this exemption applies whether or not the seed was grown in another state and shipped into Washington for storage.
AGO 1984 No. 1 >  January 12, 1984
DISTRICTS - WEED - TAXATION - ASSESSMENTS - COUNTIES - CITIES AND TOWNS
APPLICABILITY OF WEED DISTRICT ASSESSMENTS TO CERTAIN CITY-OWNED LAND Lands which are owned by an incorporated city or town (including but not limited to those situated outside the corporate limits of that municipality) are not subject to weed district assessments imposed pursuant to RCW 17.04.240.
AGO 1984 No. 6 >  February 23, 1984
DISTRICTS - PORTS - TAXATION - ELECTIONS
NECESSITY FOR VOTER APPROVAL OF CERTAIN PORT DISTRICT TAX LEVIES Voter approval only constitutes a condition precedent to continuation of a port district tax levy under RCW 53.36.100, after the sixth year of the levy, in those instances where, in response to publication of the district's notice of intent to continue the levy, a sufficient petition in opposition thereto has been circulated and filed with the county auditor.
AGO 1976 No. 5 >  February 3, 1976
TAXATION - EXEMPTIONS - CONSTITUTIONAL DEADLINE FOR LEGISLATION GRANTING PROPERTY TAX EXEMPTIONS
TAXATION ‑- EXEMPTIONS ‑- CONSTITUTIONAL DEADLINE FOR LEGISLATION GRANTING PROPERTY TAX EXEMPTIONS Because of the provisions of Article VIII, §§ 5 and 7 of the Washington constitution, any legislation proposing to exempt designated classes of property from 1975 property tax levies collectible in 1976 must be enacted before any such taxes have been collected.
AGO 1963 No. 40 >  July 25, 1963
TAXATION - REAL ESTATE EXCISE TAX - SALE - AUTHORITY OF COUNTY COMMISSIONERS TO ALTER DEFINITION
TAXATION ‑- REAL ESTATE EXCISE TAX ‑- SALE ‑- AUTHORITY OF COUNTY COMMISSIONERS TO ALTER DEFINITION The board of county commissioners does not have the authority by ordinance or resolution to alter the definition of "sale" as it appears in chapter 28.45 RCW so as to exempt a transfer by a property owner to a corporation in which he holds more than a designated portion of the capital stock.
AGO 1984 No. 21 >  August 21, 1984
TAXATION - PROPERTY
ADMINISTRATIVE REFUND OF CERTAIN PROPERTY TAXES Except where the board of county commissioners acts on its own motion in some appropriate manner, a taxpayer may not be allowed an administrative refund of ad valorem property taxes under RCW 84.69.020, based upon a reduction of assessed valuation ordered by the board of tax appeals, where his or her claim for refund is not filed within three years after the payment of the taxes for which refund is sought.
AGO 1963 No. 44 >  July 31, 1963
TAXATION - REAL ESTATE EXCISE TAX - TRANSFER OF REAL PROPERTY - TRANSFEROR CORPORATION OWNS ALL STOCK OF TRANSFEREE CORPORATION
TAXATION ‑- REAL ESTATE EXCISE TAX ‑- TRANSFER OF REAL PROPERTY ‑- TRANSFEROR CORPORATION OWNS ALL STOCK OF TRANSFEREE CORPORATION The one percent real estate excise tax does not apply to the transfer of real property by one corporation to another corporation where the transferor owns all of the authorized issued and outstanding capital stock of the transferee and no additional stock is to be issued in exchange for the real property.
AGO 1976 No. 13 >  June 8, 1976
COUNTIES - TAXATION - FINES - GAME - IMPLEMENTATION OF ELECTION UNDER RCW 77.12.201
COUNTIES ‑- TAXATION ‑- FINES ‑- GAME ‑- IMPLEMENTATION OF ELECTION UNDER RCW 77.12.201 If a given county, during 1976, elects to relinquish fines and bail forfeitures for game law violations and to receive payments in lieu of property taxes instead, as provided for by RCW 77.12.201, and notice of this election is transmitted to the director of the state game department prior to January 1, 1977, the first calendar year during which the county will relinquish said fines and forfeitures and receive payments in lieu of taxes instead will be 1978.
AGO 1976 No. 16 >  September 22, 1976
OFFICES AND OFFICERS - COUNTY - TREASURER - TAXATION - FUNDING COSTS OF PROPERTY TAX FORECLOSURES
OFFICES AND OFFICERS ‑- COUNTY ‑- TREASURER ‑- TAXATION ‑- FUNDING COSTS OF PROPERTY TAX FORECLOSURES All reasonably necessary costs of foreclosure, distraint and sale of property for delinquent taxes that can be traced by a reliable accounting method to the particular taxpayer and property involved may be (1) charged against the revolving fund created by RCW 82.56.020 and (2) recovered as costs of foreclosure or costs of distraint against the taxpayer or other party against whom that statute authorizes the charging of "costs."
AGO 1991 No. 25 >  July 15, 1991
COUNTIES - IRRIGATION - DISTRICTS - ASSESSMENTS - PROPERTY - TAXATION - LIENS
COUNTIES ‑- IRRIGATION ‑- DISTRICTS ‑- ASSESSMENTS ‑- PROPERTY ‑- TAXATION ‑- LIENS ‑- SALE OF PROPERTY ACQUIRED BY FORECLOSURE BY A COUNTY OR AN IRRIGATION DISTRICT 1.  RCW 87.06.100(4) provides that when an irrigation district sells property acquired in a foreclosure proceeding, it shall not provide a deed to the purchaser until various outstanding taxes and assessments are paid.  These various taxes and assessments must be paid even if they exceed the market value of the property.  2.  If a county sells property acquired at a foreclosure proceeding, the distribution of the proceeds of sale is governed by RCW 84.64.230.  An irrigation district is entitled to a share of the proceeds of sale under RCW 84.64.230 because the irrigation district lien established by RCW 87.03.265 is of equal rank with the lien for general taxes established by RCW 84.60.010.  3.  RCW 84.64.230 provides that no claim shall be allowed against the county on property acquired by the county by tax deed in a foreclosure proceeding.  Thus, an irrigation district cannot foreclose its lien on tax deed property held by the county.                                     
AGO 1976 No. 18 >  September 29, 1976
TAXATION - PROPERTY - REMOVAL OF EXEMPTION - TAXATION OF PREVIOUSLY EXEMPT PROPERTY FOR PRIOR YEARS
TAXATION ‑- PROPERTY ‑- REMOVAL OF EXEMPTION ‑- TAXATION OF PREVIOUSLY EXEMPT PROPERTY FOR PRIOR YEARS The provisions of § 8, chapter 40, Laws of 1973, Ex.Sess., (RCW 84.36.810) do not authorize a county to collect property taxes upon the cessation of an exempt use covered by RCW 84.36.030, 84.36.040, 84.36.050 or 84.36.060 for years prior to the effective date of said 1973 enactment where the exemption in question was in effect during those prior years.
AGO 1964 No. 86 >  February 27, 1964
TAXATION - REAL ESTATE EXCISE TAX - TRANSFER OF REAL PROPERTY TO CORPORATION BY SOLE STOCKHOLDER IN EXCHANGE FOR COMMON STOCK
TAXATION ‑- REAL ESTATE EXCISE TAX ‑- TRANSFER OF REAL PROPERTY TO CORPORATION BY SOLE STOCKHOLDER IN EXCHANGE FOR COMMON STOCK The transfer of real property to a corporation by the sole stockholder, the consideration being the issuance of common stock to said stockholder, constitutes a sale under chapter 28.45 RCW, the real estate excise tax statute.
AGO 1964 No. 89 >  March 5, 1964
TAXATION - ASSESSMENT OF PROPERTY - STORAGE OF COMMODITIES IN WASHINGTON - PRODUCTS TO BE SHIPPED OUT OF WASHINGTON - STATUTES GOVERNING - NO IMPLIED AMENDMENT
TAXATION ‑- ASSESSMENT OF PROPERTY ‑- STORAGE OF COMMODITIES IN WASHINGTON ‑- PRODUCTS TO BE SHIPPED OUT OF WASHINGTON ‑- STATUTES GOVERNING ‑- NO IMPLIED AMENDMENT Sections 13-16, chapter 28, Laws of 1963, Ex. Sess. (RCW 84.36.171 et seq. ) do not repeal by implication RCW 84.36.140et seq.   The tax exemption may be claimed by following the provisions of the act which are applicable.
AGO 1978 No. 2 >  January 24, 1978
TAXATION - STATE - LEGISLATURE - REIMPOSITION OF TIMBER EXCISE TAX
TAXATION—STATE—LEGISLATURE—REIMPOSITION OF TIMBER EXCISE TAX Given that the timber excise tax imposed by RCW 82.04.291 will expire on December 31, 1978, under existing legislation, if the legislature were to reimpose the tax during its next (1979) regular session, effective January 1, 1979, such an enactment would be constitutionally valid; moreover, this would be so even if the rate of the tax as reimposed were to be different than the present rate; however, in order to strengthen the defensibility of any such legislation it is recommended that it be enacted into law and signed by the governor on or before March 1, 1979.
AGO 1964 No. 99 >  April 9, 1964
TAXATION - ASSESSMENT OF PROPERTY - STORAGE OF COMMODITIES MANUFACTURED OR PRODUCED OUTSIDE OF STATE - CANNED SALMON - EXEMPTION PROVIDED BY RCW 84.36.171
TAXATION - ASSESSMENT OF PROPERTY ‑- STORAGE OF COMMODITIES MANUFACTURED OR PRODUCED OUTSIDE OF STATE ‑- CANNED SALMON ‑- EXEMPTION PROVIDED BY RCW 84.36.171 Canned salmon which has been manufactured or produced in states, territories or possessions of the United States outside the boundaries of the state of Washington may qualify for the property tax exemption provided for in RCW 84.36.171, et seq. , if the required affidavit of exemption is filed as required thereby and if the salmon is shipped out of this state by December 31 of the year for which the exemption is claimed.
AGO 1977 No. 7 >  March 3, 1977
TAXATION - PROPERTY - PENSIIONS - RETIREMENT - POLICE - FIREMEN - LEOFF
TAXATION ‑- PROPERTY ‑- PENSIIONS ‑- RETIREMENT ‑- POLICE ‑- FIREMEN ‑- LEOFF ‑- PROPERTY TAXES FOR FIREMEN'S PENSION FUND (1) RCW 41.26.040(3) does not prohibit a city or town from using property tax revenues obtained under RCW 41.16.060 for municipal purposes other than the funding of firemen's pensions in those cases where such other uses are permitted by the terms of the latter statute.  (2) A municipality which first created a full time, paid fire department after March 1, 1970, the date upon which the LEOFF system became operative, is not authorized to levy the additional property tax provided for in RCW 41.16.060.
AGO 1977 No. 8 >  March 3, 1977
TAXATION - PROPERTY - EXCISE - LEASES - TAXATION OF IMPROVEMENTS TO LEASEHOLDS OF PUBLIC PROPERTY
TAXATION ‑- PROPERTY ‑- EXCISE ‑- LEASES ‑- TAXATION OF IMPROVEMENTS TO LEASEHOLDS OF PUBLIC PROPERTY (1) When improvements are added to publicly owned property which has been leased to a person who would not be exempt from ad valorem property taxes if that person owned the property involved, those improvements are subject to ad valorem property taxation as personal property of the private lessee if title to the improvements resides with the private lessee until expiration of the lease.  (2) Where, on the other hand, title to the improvements vest immediately upon their affixation or completion in the public lessor, such improvements are exempted by statute from ad valorem taxation and the private lessee's expenditures for the improvements are subject to the leasehold excise tax.
AGO 1977 No. 9 >  March 25, 1977
TAXATION - PROPERTY - CITIES AND TOWNS - LOCAL IMPROVEMENTS - APPLICABILITY OF STATUTORY TAX LIMITATION TO CERTAIN MUNICIPAL PROPERTY TAXES
TAXATION ‑- PROPERTY ‑- CITIES AND TOWNS ‑- LOCAL IMPROVEMENTS ‑- APPLICABILITY OF STATUTORY TAX LIMITATION TO CERTAIN MUNICIPAL PROPERTY TAXES (1) The 106% limitation on regular property taxes imposed by RCW 84.55.010 does not apply to the taxes levied by a city for the maintenance of its local improvement guaranty fund under RCW 35.54.060.  (2) Property taxes levied by a city for the maintenance of its local improvement guaranty fund, however, may not in any year exceed five percent of the outstanding obligations guaranteed by the fund and further may not, in any event, be in excess of a sum which is sufficient, with other sources of the fund, to pay warrants issued against the fund during the preceding fiscal year and establish a balance therein.
AGO 2002 No. 1 >  March 18, 2002
COUNTIES - TAXATION
Authority of rural county to use special sales tax revenues to pay for installation of fiber optic cable for privately–owned electrical utility 1.  A county may not use revenue from taxes levied under RCW 82.14.370 to acquire or install fiber optic cable for a utility which provides cable service to the county but which is privately owned and operated.  2.  RCW 82.14.370, in limiting the use of special sales tax revenue to “public facilities”, does not specify the extent to which an operation might be jointly owned or operated in a public/private partnership and still remain a “public facility”.
AGO 1977 No. 14 >  June 29, 1977
TAXATION - REAL ESTATE EXCISE TAX - TRANSFER OF REAL PROPERTY - TRANSFER FROM CORPORATION TO PARTNERSHIP
TAXATION ‑- REAL ESTATE EXCISE TAX ‑- TRANSFER OF REAL PROPERTY ‑- TRANSFER FROM CORPORATION TO PARTNERSHIP A transfer of real property from a corporation, prior to but in anticipation of its dissolution, to a partnership consisting of all of the shareholders of the corporation, is not subject to the one percent real estate excise tax under chapter 28A.45 RCW where, under the factual circumstances involved, the transferor corporation does not receive any valuable consideration in return.
AGO 1985 No. 14 >  August 21, 1985
COUNTIES - STATUTES - TAXATION
GEOGRAPHICAL SCOPE OF COUNTY TAXATION AUTHORITY TO PROVIDE EMERGENCY SERVICES COMMUNICATIONS SYSTEM The provisions of RCW 82.14B.010, et seq. , authorize a county, in imposing an excise tax on the use of telephone lines in order to provide an emergency services communications system, to do so within incorporated cities and towns as well as the unincorporated areas of the county.
AGO 1977 No. 16 >  July 21, 1977
TAXATION - PROPERTY - FARM AND AGRICULTURAL LAND - VALUATION OF PERENNIAL CROPS
TAXATION ‑- PROPERTY ‑- FARM AND AGRICULTURAL LAND ‑- VALUATION OF PERENNIAL CROPS RCW 84.34.065 sets forth a special method of valuation for property tax purposes which is applicable to farm and agricultural land only, and not the valuation of perennial plants located thereon; therefore, for purposes of ad valorem taxation, farm and agricultural land and taxable perennial plants located thereon should be listed and valued separately rather than being listed and valued as a unit.
AGO 2001 No. 5 >  September 4, 2001
TAXATION - SALES AND USE TAX - COUNTIES
Authorized uses of local option sales and use tax authorized under RCW 82.14.370 1.  A county may use the local option sales and use tax authorized under RCW 82.14.370 for any of the following purposes if the activity in question relates to a public facility as defined in the statute: capital facilities costs, including acquisition, construction, rehabilitation, alteration, expansion, or improvements of public facilities; costs of development and improvement for the public facilities; project-specific environmental costs; land use and permitting costs; costs of site planning and analysis; project design, including feasibility and marketing studies and plans, and debt and revenue impact analysis.
AGO 1977 No. 17 >  August 2, 1977
DISTRICTS - SCHOOLS - TAXATION - EXCESS LEVIES - SALARY INCREASES FOR SCHOOL DISTRICT EMPLOYEES
DISTRICTS ‑- SCHOOLS ‑- TAXATION ‑- EXCESS LEVIES ‑- SALARY INCREASES FOR SCHOOL DISTRICT EMPLOYEES (1) The restrictions upon the use of excess property tax levy revenues for salary increase purposes imposed by § 4(3) of chapter 325, Laws of 1977, 1st Ex. Sess.  (the "levy lid act") also apply to revenues from levies authorized prior to the effective date of the act which either (a) have not yet been collected or (b) have been collected but were not yet disbursed or obligated for salary increase purposes, as of the effective date of the act.  (2) School districts may use other funds appropriated by §§ 96 through 109 of Chapter 339, Laws of 1977, 1st Ex. Sess. (the 1977-79 biennial appropriations act), or any non-state appropriated funds (such as receipts from the one percent tax on real estate transactions) which are legally available for the payment of salaries, to increase salaries of certificated or classified employees beyond the increases specifically funded by subsection (1) of § 96 of Chapter 339, supra .
AGO 1991 No. 30 >  October 11, 1991
IRRIGATION - DISTRICTS - PROPERTY - TAXATION - SERVICE OF PROCESS - ATTORNEYS - COSTS
Service required for foreclosure of irrigation district tax lien, sales price and redemption rights 1.   Service must provide notice reasonably calculated to inform interested parties of proceedings which may directly and adversely affect t heir legally protected interests.  Notice by publication and posting is adequate where the name and address of the owner are not known or cannot be discovered by a governmental entity with a minimal effort.  Whether any particular service is adequate is a factual question that cannot be resolved in an Attorney General's Opinion.   2.  An irrigation district cannot include reasonable attorney fees or statutory attorney fees in a certificate of delinquency or as part of the amount that must be paid to redeem the property.   3.   RCW 87.06.100(1) provides that an entity buying property at a foreclosure sale must pay the full amount of all property taxes and certain other taxes before receiving a deed from the irrigation district.  RCW 87.06.070 provides that the court shall specify the minimum sales price below which the property shall not be sold.  While there is no statutory requirement that the minimum sales price set by the court included the full amount of all property taxes and other taxes, the effect of these two statutes is that the district cannot provide a deed unless the taxes specified in the statute are paid.   4.  RCW 87.06.050 provides that any party in interest of property for which a certificate of delinquency has been prepared may redeem the property as provided by the statutes.  RCW 87.06.010(4) defines party in interest as an occupant of the property, the owner of record, and any other person having a financial interest of record in the property.
AGO 1964 No. 116 >  August 25, 1964
TAXATION - PROOF COIN SETS AND OLD COINS OF SPECIAL VALUE - STOCK IN TRADE FOR SALE - AD VALOREM PERSONAL PROPERTY TAXES
TAXATION ‑- PROOF COIN SETS AND OLD COINS OF SPECIAL VALUE ‑- STOCK IN TRADE FOR SALE ‑- AD VALOREM PERSONAL PROPERTY TAXES 1. Proof coin sets are subject to ad valorem personal property taxes based on their market value when they are held as stock in trade by coin dealers for regular sale at retail. 2. Coins of the United States mintage of denominations in regular circulation but having special value to coin collectors are subject to ad valorem taxation in the hands of coin dealers held as stock in trade for sale by the dealers.
AGO 1986 No. 7 >  May 9, 1986
PUBLIC RECORDS - STATUTES - TAXATION
AUTHORITY OF STATE AGENCY TO REQUIRE PRODUCTION OF INFORMATION FOR TAX RESEARCH ‑- CONFIDENTIALITY OF TAXPAYER INFORMATION The Department of Revenue has statutory authority to require private businesses to provide information to the Department for research purposes, and information provided pursuant to such a requirement will be confidential and not subject to access by the general public, but the precise limits of the Department's authority depend on judicial determination in specific cases.
AGO 1986 No. 10 >  July 9, 1986
TAXATION - GAMBLING - ENFORCEMENT
USE OF PROCEEDS FROM TAX ON GAMBLING ACTIVITIES Revenue from the tax on gambling activities authorized by RCW 9.46.110 must be used chiefly, or for the most part, to enforce gambling laws. However, revenues from the tax on amusement games must be used solely for the enforcement of gambling laws.
AGO 2001 No. 2 >  March 21, 2001
TAXATION - MOTOR VEHICLES - CONSTITUTION
Applicability of article II, section 40 of the Washington Constitution to proposed excise tax Article II, section 40 of the Washington Constitution requires revenues from taxes measured by the volume of motor vehicle fuel to be used exclusively for highway purposes; a tax measured by the value of the product sold rather than the volume would probably not be subject to this constitutional restriction unless the tax were structured in such a way that it was really on volume and not on value.
AGO 2000 No. 9 >  December 11, 2000
CITIES AND TOWNS - TAXATION - LODGING TAX - TOURISM
Authority of municipalities to spend lodging tax revenues on tourism-related facilities 1.  A municipality lacks authority to expend lodging tax revenues for the support of a tourism-related facility in which the municipality has no ownership interest.  2.  A municipality may expend lodging tax revenues for the support of a tourism-related facility in which the municipality has a joint interest; the degree of support must be proportional to the extent of the municipality’s ownership interest in the facility.
AGO 1965 No. 25 >  June 16, 1965
TAXATION - ASSESSMENT OF PROPERTY - PERSONAL PROPERTY TAX EXEMPTION - GOODS IN TRANSIT
TAXATION - ASSESSMENT OF PROPERTY ‑- PERSONAL PROPERTY TAX EXEMPTION ‑- GOODS IN TRANSIT (1) Grains, flours, fruit, fruit products, vegetables, vegetable products, fish and fish products which are specifically granted a limited property exemption by RCW 84.36.140-84.36.162, may also be exempt under the provisions of RCW 84.36.171-84.36.174.  AGO 63-64 No. 99. (2) A taxpayer need not have actual orders for specific goods with a determined out-of-state destination at the time the property is brought into this state or when the affidavit for exemption is filed in order to obtain the exemption accorded by RCW 84.36.171, et seq. (3) The exemptions of goods provided by RCW 84.36.171 will apply only when it is shown that the specific goods listed in the affidavit were the identical goods which were later shipped out of state by the date required.
AGO 1965 No. 27 >  July 1, 1965
TAXATION - ASSESSMENT OF PERSONAL PROPERTY - SEED PEAS - EXEMPTION
TAXATION - ASSESSMENT OF PERSONAL PROPERTY ‑- SEED PEAS ‑- EXEMPTION (1) Seed peas in the hands of a seed company on the first day of January are exempt from property taxation under RCW 84.44.060 where the seed peas are grown and harvested during the preceding year by a farmer pursuant to a joint venture or bailment contract with the seed company. (2) Seed peas which are designed and used for seed purposes cannot qualify for the property tax exemption provided by RCW 84.36.140-84.36.162.
AGO 1965 No. 31 >  August 12, 1965
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.
AGO 1978 No. 18 >  May 11, 1978
COUNTIES - TAXATION - MODIFICATION OF LOCAL SALES OR USE TAX FOR PUBLIC TRANSPORTATION
COUNTIES ‑- TAXATION ‑- MODIFICATION OF LOCAL SALES OR USE TAX FOR PUBLIC TRANSPORTATION A county which has heretofore imposed a local sales and use tax for public transportation under the provisions of (former) RCW 82.14.047, with voter approval, may now reduce the rate of that tax while at the same time reserving the right and authority again to increase the tax at a later date, without further voter approval, so long as the increased tax does not exceed the rate originally approved by the voters.
AGO 1987 No. 5 >  March 6, 1987
TAXATION - REAL ESTATE CONTRACT
TAXABILITY OF DECLARATION OF FORFEITURE RCW 82.20.010 which imposes a tax upon certain conveyances does not apply to declarations of forfeiture recorded pursuant to chapter 61.30 RCW.
AGO 1978 No. 23 >  August 1, 1978
TAXATION - PROPERTY - CURRENT USE VALUE OF FARM AND AGRICULTURAL LAND AS RELATED TO ITS VALUE BASED UPON HIGHEST AND BEST USE
TAXATION ‑- PROPERTY ‑- CURRENT USE VALUE OF FARM AND AGRICULTURAL LAND AS RELATED TO ITS VALUE BASED UPON HIGHEST AND BEST USE (1) The fact that a county assessor's "current use value" for certain farm and agricultural land ( i.e. , land which has received current use classification under RCW 84.34.030 and 84.34.035) is higher than the value which the assessor would have assigned to the land had it not been so classified does not necessarily mean that the current use value is incorrect ( i.e. , too high).  (2) A landowner who has requested current use classification for his farm and agricultural land, pursuant to RCW 84.34.030, may then have such classification removed (a) after the assessor has approved such request but (b) prior to the date of the first payment of the property taxes which would be based upon such classification.  (3) Explanation of the property tax consequences of such a removal in a case in which the "current use" determination of value is properly higher than that which would have been assigned had the land not received current use classification.
AGO 1978 No. 29 >  November 21, 1978
TAXATION - PROPERTY - ELECTIONS - EXTENT OF VOTER APPROVAL REQUIRED TO EXCEED 106% LIMITATION
TAXATION ‑- PROPERTY ‑- ELECTIONS ‑- EXTENT OF VOTER APPROVAL REQUIRED TO EXCEED 106% LIMITATION The extent of voter approval required in order for a taxing district to exceed the statutory limitation on levy rates established by RCW 84.55.010 through 84.55.040 is a simple majority in accordance with RCW 84.55.050.
AGO 1965 No. 45 >  October 8, 1965
TAXATION - PROPERTY TAX - LIMITATION ON TAX LEVY - MAXIMUM REVENUE - MILLAGE
TAXATION ‑- PROPERTY TAX ‑- LIMITATION ON TAX LEVY ‑- MAXIMUM REVENUE ‑- MILLAGE The "total dollar amount" of regular property tax revenues which constitutes one of the factors determinative of the maximum amount of regular property tax revenue which a taxing district can receive without a vote of the people under chapter 174, Laws of 1965, Ex. Sess., is the actual total dollar amount of regular property tax revenues that the particular taxing district levied in the preceding year irrespective of whether such dollar amount of tax revenues represented the full amount which could have been realized had the taxing district levied taxes at the maximum millage available to such district within the 40 mill limit.
AGO 1965 No. 47 >  October 14, 1965
TAXATION - PROPERTY - REAL ESTATE EXCISE TAX - TRANSFER BY DEED IN LIEU OF FORECLOSURE - RESALE UNDER CONTRACT OF SALE
TAXATION - PROPERTY ‑- REAL ESTATE EXCISE TAX ‑- TRANSFER BY DEED IN LIEU OF FORECLOSURE ‑- RESALE UNDER CONTRACT OF SALE 1. The real estate excise tax does not apply to a transfer of real estate by deed from a mortgagee to the mortgagor in lieu of foreclosure. 2. Same:   The tax does apply to the immediate resale of the property by the mortgagee to the mortgagor under a contract of sale. 3. Same:   The fact that the two transfers constitute an over-all agreement between the parties does not affect the tax consequences.
AGO 1965 No. 52 >  November 22, 1965
TAXATION - TOWNSHIPS - LIMITATION UPON REVENUE UNDER § 5, CHAPTER 174, LAWS OF 1965, EX. SESS. - EFFECT OF TOWNSHIP ELECTION PRIOR TO EFFECT OF 1965 STATUTE
TAXATION ‑- TOWNSHIPS ‑- LIMITATION UPON REVENUE UNDER § 5, CHAPTER 174, LAWS OF 1965, EX. SESS. ‑- EFFECT OF TOWNSHIP ELECTION PRIOR TO EFFECT OF 1965 STATUTE The election requirements of § 5, chapter 174, Laws of 1965, Ex. Sess., are not satisfied by a township election authorizing a property tax levy when said election was held prior to the effective date of the statute.
AGO 1987 No. 27 >  December 14, 1987
PROPERTY - SALE BY CITY - TAXATION
ABILITY OF COUNTY TO AGREE TO RECEIVE LESS THAN DUE AND OWING To facilitate a sale by a city under RCW 35.53.030 of property held in trust by the city, a county may not agree to receive less than the full amount of taxes, interest, and penalties owed to it on such property in order to place the property back on the tax rolls
AGO 1965 No. 64 >  December 30, 1965
TAXATION - REAL ESTATE EXCISE - JOINT PURCHASE OF PROPERTY - SALE OF ESTATE OF ONE VENDEE TO REMAINING VENDEES
TAXATION ‑- REAL ESTATE EXCISE ‑- JOINT PURCHASE OF PROPERTY ‑- SALE OF ESTATE OF ONE VENDEE TO REMAINING VENDEES Where a number of vendees under an executory contract for the sale of real estate are jointly and severally liable for payment of the full purchase price, the real estate tax on the transfer of one of the vendees' interest to the remaining vendees is measured by the amount paid for the transferring vendee's equity in the land plus the proportional share of the transferring vendee remaining unpaid on the balance of the contract of sale at the time of the transfer to the remaining vendees.
AGO 1965 No. 65 >  December 31, 1965
TAXATION - PROPERTY - VALUATION - "TRUE AND FAIR VALUE"
TAXATION ‑- PROPERTY ‑- VALUATION ‑- 'TRUE AND FAIR VALUE.' The "true and fair value of property in money" for property tax valuation purposes is its market value or the amount of money a buyer willing, but not obligated to buy would pay for it to a seller willing, but not obligated to sell.  In arriving at a determination of such value the assessing officer can consider only those factors which can within reason be said to affect the price in negotiations between a willing purchaser and a willing seller, and he must consider all of such factors.
AGO 1988 No. 7 >  March 22, 1988
TAXATION - FEES - PLATTING AND SUBDIVISIONS - CITIES AND TOWNS - COUNTIES
FEES Where counties, cities, and towns charge fees for short plats in amounts designed to cover the actual cost of administering a regulatory program, such fees are authorized by statute and are not an improper form of taxation. However, where fees for short platting are designed to raise revenue over and above the actual costs of administering the regulatory program, the fees are a form of taxation in excess of the local government's statutory taxing power.
AGO 1988 No. 19 >  September 27, 1988
COUNTIES - INTERLOCAL COOPERATION ACT - TAXATION
INTERLOCAL COOPERATION ACT A county may not, through an interlocal cooperation agreement with a city or other municipal corporation, use county revenue generated under the tax imposed pursuant to RCW 82.46.010(1) to fund capital improvements on property owned by the city or municipal corporation, unless the county can show that the improvements relate to a county function or serve a county purpose.
AGO 1995 No. 5 >  April 11, 1995
TAXATION - PROPERTY - VALUATION - CONSTITUTIONAL REQUIREMENTS ON IMPOSITION OF AD VALOREM PROPERTY TAX
TAXATION - PROPERTY - VALUATION - CONSTITUTIONAL REQUIREMENTS ON IMPOSITION OF AD VALOREM PROPERTY TAX 1.  Article 7 of the Washington State Constitution does not require that property subject to ad valorem property tax be assessed at 100 per cent of true and fair value.    2.  The State Constitution imposes three requirements on the assessment of property subject to ad valorem property tax:  (1) any tax must be uniform, as to any class of property within the territorial limits of the authority levying the tax; (2) the valuation system must be administered in a systematic, non-discriminatory manner; and, (3) the aggregate of all taxes levied upon real and personal property by the state and all taxing districts must not, in any year, exceed one per cent of true and fair value of each property.
AGO 1995 No. 6 >  April 27, 1995
TAXATION - PROPERTY - EXEMPTIONS - PROPERTY JOINTLY OWNED BY A CITY AND A PRIVATE CORPORATION
TAXATION - PROPERTY - EXEMPTIONS - PROPERTY JOINTLY OWNED BY A CITY AND A PRIVATE CORPORATION A coliseum owned jointly by a private corporation and a city is neither wholly nor partially exempted from state and local property taxes under article 7, section 1 of the state constitution or RCW 84.36.010.
AGO 1966 No. 97 >  July 22, 1966
TAXATION - PROPERTY - APPLICATION OF CHAPTER 174, LAWS OF 1965, EX. SESS. - TAX LEVY RATE - CALCULATION - FACTORS
TAXATION ‑- PROPERTY ‑- APPLICATION OF CHAPTER 174, LAWS OF 1965, EX. SESS. ‑- TAX LEVY RATE ‑- CALCULATION ‑- FACTORS 1. The property tax levy rate referred to in § 2 (2) means the same actual millage rate as applied last year by that taxing district, rather than the effective rate upon the property of those taxes levied the preceding year. 2. In calculating the additional dollar amount in § 2 (2) allowed for the increase in assessed value resulting from new construction, revaluation, etc., the assessment level of the preceding year should be used rather than a current increased level. 3. When property passes into exempt ownership; has been destroyed; annexed to an adjoining district or loses value for any reason, such losses must be subtracted from any growth in assessed valuation (attributable to improvements, construction, revaluations, or annexations) before the increase (if any) to be used in computing the additional dollar amount for purposes of subsection (2), (§ 2, chapter 174, Laws of 1965, Ex. Sess.) can be known.  However, in the event that such losses exceed such growth the result will simply be that the district in question will have no subsection (2) additional dollar amount factor for this particular year; the dollar amount factors described in other subsections of § 2, chapter 174, Laws of 1965, Ex. Sess., would be unaffected by such a circumstance.
AGO 1966 No. 99 >  July 26, 1966
TAXATION - EXEMPTION - PROPOSED CONSTITUTIONAL AMENDMENT - AUTHORITY OF LEGISLATURE TO EXEMPT CERTAIN PROPERTY FROM REAL PROPERTY TAXES - CONTINGENT LEGISLATION - EFFECT OF CHAPTER 168, LAWS OF 1965, EX. SESS.
TAXATION ‑- EXEMPTION ‑- PROPOSED CONSTITUTIONAL AMENDMENT ‑- AUTHORITY OF LEGISLATURE TO EXEMPT CERTAIN PROPERTY FROM REAL PROPERTY TAXES ‑- CONTINGENT LEGISLATION ‑- EFFECT OF CHAPTER 168, LAWS... In the event that H.J.R. No. 7 is approved by the voters at the November, 1966, general election, the real property tax exemption made contingent upon the passage thereof in chapter 168, Laws of 1965, Ex. Sess., will become operative without further legislation and will apply to the first fifty dollars of real property taxes due and payable against real property owned and occupied by an eligible claimant for the year for which the exemption is claimed.
AGO 1992 No. 14 >  July 15, 1992
TAXATION - PROPERTY - COUNTIES - BOARD OF EQUALIZATION
Authority of County Board of Equalization to Equalize the Assessment of Property 1.  RCW 84.48.010 authorizes the county board of equalization to equalize the assessment of the property in the county.  The board has the authority to equalize property on the assessment role on its own motion, even if the property has not been revalued in the current year. 2.   If the board of equalization equalizes the value of property on the assessment role, that was not revalued during the current year, the board must measure the value of that property against the fair market value in the assessor's revaluation year in which the property was valued.
AGO 1966 No. 108 >  October 3, 1966
TAXATION - EXEMPTION - PROPOSED CONSTITUTIONAL AMENDMENT - APPLICATION OF TAX EXEMPTION PROVIDED FOR BY CHAPTER 168, LAWS OF 1965, EX. SESS.
TAXATION ‑- EXEMPTION ‑- PROPOSED CONSTITUTIONAL AMENDMENT ‑- APPLICATION OF TAX EXEMPTION PROVIDED FOR BY CHAPTER 168, LAWS OF 1965, EX. SESS. In the event that H.J.R. No. 7 is approved by the voters at the November 1966, general election, the real property tax exemption made contingent upon the passage thereof by chapter 168, Laws of 1965, Ex. Sess., will apply on a prorated basis against all real property taxes due and payable in a given year on the basis of levies by the state and all of the various taxing districts against qualified residential real property; the exemption should not be applied solely or principally against the two mills allotted to the state for public assistance purposes under RCW 74.04.150 and RCW 84.52.050.
AGO 1966 No. 122 >  December 6, 1966
TAXATION - APPLICATION OF TAX EXEMPTION PROVIDED BY CHAPTER 168, LAWS OF 1965, EX. SESS.
TAXATION ‑- APPLICATION OF TAX EXEMPTION PROVIDED BY CHAPTER 168, LAWS OF 1965, EX. SESS. (1) The first real property taxes as to which the exemption provided for by chapter 168, Laws of 1965, Ex. Sess., is applicable are the taxes levied in 1966 for collection in 1967. (2) Under existing law, taxpayers who inadvertently fail to claim an exemption under chapter 168, Laws of 1965, Ex. Sess., may not obtain a refund of the amount of exemption to which they would have been entitled.
AGO 1967 No. 5 >  February 14, 1967
TAXATION - EXEMPTION - COMPUTATION OF INCOME UNDER SUBSECTION (7), § 2, CHAPTER 168, LAWS OF 1965, EX. SESS.
TAXATION - EXEMPTION - COMPUTATION OF INCOME UNDER SUBSECTION (7), § 2, CHAPTER 168, LAWS OF 1965, EX. SESS. In computing the combined income of the head of a household and his spouse, for purposes of determining eligibility for the real property tax exemption provided for by chapter 168, Laws of 1965, Ex. Sess., the following, except to the extent that they represent a return of capital or investment, are to be included: Social security benefits; railroad retirement benefits; teachers' retirement allowances; state, municipal and county employee retirement benefits; and private company pensions.
AGO 1989 No. 6 >  March 9, 1989
FIRE PROTECTION DISTRICTS - BOUNDARY REVIEW BOARDS - MUNICIPAL CORPORATIONS - TAXATION - BOUNDARIES - ANNEXATION
FIRE PROTECTION DISTRICTS ‑- ANNEXATION ‑- BOUNDARIES ‑- TAXATION ‑- MUNICIPAL CORPORATIONS ‑- BOUNDARY REVIEW BOARDS 1.A fire protection district may withdraw an area from the boundaries of the district pursuant to RCW 52.04.056 without first referring such action to a vote of the property owners residing within the withdrawn area.2.A fire protection district may not provide fire and emergency medical services, on a regular basis, to an area that has been withdrawn from the district pursuant to RCW 52.04.056.3.A fire protection district that has withdrawn an area from its boundaries pursuant to RCW 52.04.056 may not "reannex" the area in the same year and thus provide the area with services without subjecting the property in the area to a tax levy for the year.4.Where a fire protection district withdraws territory pursuant to RCW 52.04.056 which constitutes only a portion of another taxing district, and the boundaries of the fire protection district are reestablished after March 1 of a given year, the year's tax levy will be based on the former and not on the reestablished boundaries.5.The procedures in RCW 52.04.056, which govern the withdrawal and reannexation of territories of fire protection districts in certain circumstances, are not subject to the boundary review procedures set forth in chapter 36.93 RCW.
AGO 1967 No. 11 >  March 22, 1967
TAXATION - EXEMPTION - ELIGIBILITY OF LIFE TENANT FOR TAX EXEMPTION UNDER CHAPTER 168, LAWS OF 1965, EX. SESS.
TAXATION - EXEMPTION - ELIGIBILITY OF LIFE TENANT FOR TAX EXEMPTION UNDER CHAPTER 168, LAWS OF 1965, EX. SESS. Under the existing legislative implementation of Amendment 47 to the state constitution, a life tenant (i.e., one who holds only a life estate) in residential real property does not have a legally sufficient interest in the property to qualify for an exemption from the first fifty dollars of real property taxes due and payable as to such property.
AGO 1967 No. 13 >  March 28, 1967
TAXATION - EXEMPTION - ELIGIBILITY OF TRUSTOR
BENEFICIARY OF A REVOCABLE TRUST FOR TAX EXEMPTION UNDER CHAPTER 168, LAWS OF 1965, EX. SESS. Where a property owner, who is otherwise qualified for the tax exemption under chapter 168, Laws of 1965, Ex. Sess., has conveyed his residence to a trustee under a revocable trust agreement which entitles the trustor (1) to have the full right to use of the property during his lifetime, and (2) to revoke the trust and retake complete ownership of the property at any time during his lifetime, such property owner can still qualify for the tax exemption.
AGO 1967 No. 16 >  May 4, 1967
TAXATION - EXEMPTION - APPLICATION OF TAX EXEMPTION PROVIDED FOR BY CHAPTER 168, LAWS OF 1965, EX. SESS., TO TAXES LEVIED BY CITY UNDER TERRITORIAL CHARTER
TAXATION - EXEMPTION - APPLICATION OF TAX EXEMPTION PROVIDED FOR BY CHAPTER 168, LAWS OF 1965, EX. SESS., TO TAXES LEVIED BY CITY UNDER TERRITORIAL CHARTER The real property tax exemption provided for by § 2, chapter 168, Laws of 1965, Ex. Sess., with regard to certain retired persons, is applicable against taxes levied by the city of Waitsburg under authority of its territorial charter.
AGO 1967 No. 20 >  June 7, 1967
TAXATION - NOTICE - PERSONS ENTITLED TO NOTICE OF PROPERTY TAXES DUE - REFUND OF TAXES PAID WITHOUT PROTEST
TAXATION - NOTICE - PERSONS ENTITLED TO NOTICE OF PROPERTY TAXES DUE - REFUND OF TAXES PAID WITHOUT PROTEST (1) When a county treasurer gives notice of the amount of property listed for taxation and of the taxes due, he must give such notice to the person whose name appears on the tax roll as owner, and while he has no obligation to give any notice to a mortgagee or other lien holder of the property, if he does so he is not relieved of the duty of furnishing a tax statement to the owner as indicated on the tax rolls. (2) Where the real property taxes levied against a particular tract of land have been paid without protest by the mortgagee or other lien holder to whom the county treasurer has mailed a notice of taxes due, there is no provision under existing law whereby the property owner, though fully qualified for the fifty dollar tax exemption provided for by chapter 168, Laws of 1965, Ex. Sess., can thereafter obtain a refund of the amount of exemption to which he would have been entitled had his claim been filed before the taxes in question were paid. (3) If the total first-half installment of 1967 real property taxes which was inadvertently paid prior to filing for the aforesaid fifty dollar exemption amounted to less than fifty dollars, a timely exemption claim may still be made, on or before July 28, 1967, as to that portion of the 1967 taxes remaining unpaid which constitutes a part of ". . . the first fifty dollars of real property taxes due and payable . . ." for 1967, with respect to the particular property.
AGO 1967 No. 31 >  August 21, 1967
COUNTIES - TAXATION - LEASES - COUNTY STADIUM FINANCING UNDER CHAPTER 236, LAWS OF 1967
COUNTIES - TAXATION - LEASES - COUNTY STADIUM FINANCING UNDER CHAPTER 236, LAWS OF 1967 (1) Under the provisions of chapter 236, Laws of 1967, a class AA county may enter into a lease agreement with private parties pursuant to which such parties would acquire real property and construct thereon a public stadium with associated facilities and upon completion of construction thereof lease the same to the county as lessee with the county's obligation to make rental payments over the term of the lease being secured by a pledge of the proceeds of the two percent excise tax on lodgings authorized by § 11 of the act. (2) Such a county, having entered into such a lease agreement, may thereafter sublease the stadium and use the rental revenues derived from the sublease for the purpose of making the rental payments due under the primary lease; however, the county is not authorized to specifically pledge or assign such revenues for this purpose. (3) Such a county may enter into a long-term lease of such a stadium, as lessee, provided (a) that the rental obligations can be met out of current revenues and (b) that it is good business for the county to enter into a long-term lease; the county may then sublease the stadium for such period and under such terms and conditions as the board of county commissioners may determine. …
AGO 1967 No. 41 >  December 28, 1967
COUNTIES - CITIES AND TOWNS - CONSTITUTIONAL AMENDMENTS - DEBT - TAXATION - INDEBTEDNESS AND TAXATION OF COMBINED CITY AND COUNTY MUNICIPAL CORPORATION
COUNTIES - CITIES AND TOWNS - CONSTITUTIONAL AMENDMENTS - DEBT - TAXATION - INDEBTEDNESS AND TAXATION OF COMBINED CITY AND COUNTY MUNICIPAL CORPORATION (1) In the event of formation of a combined city and county municipal corporation, as provided for by Article XI, § 16 (Amendment 23) of the Washington constitution, such municipality would be a single municipal corporation for purposes of measuring its limitation upon indebtedness under Article VIII, § 6 (Amendment 27) of the constitution. (2) Article VII, § 1 (Amendment 14) of the Washington constitution would require that taxes levied by such a combined city and county municipal corporation ". . . be uniform upon the same class of property within the territorial limits of . . ." such combined county and city.  (3) The legislature, as part of an act providing for the formation of a combined city and county municipal corporation, could authorize the formation of subsidiary units which would be analogous to the community municipal corporations authorized by chapter 73, Laws of 1967.
AGO 1968 No. 4 >  January 24, 1968
TAXATION - OYSTERS - PROPERTY TAX STATUS OF OYSTERS IN THEIR BEDS
TAXATION - OYSTERS - PROPERTY TAX STATUS OF OYSTERS IN THEIR BEDS In view of the respective definitions of "real property" and "personal property" for ad valorem tax purposes, oysters in their beds should be regarded as personal property and taxed as such.
AGO 1968 No. 5 >  February 5, 1968
TAXATION - ASSESSMENT OF PROPERTY - PERSONAL PROPERTY TAX EXEMPTION - GOODS IN TRANSIT
TAXATION - ASSESSMENT OF PROPERTY - PERSONAL PROPERTY TAX EXEMPTION - GOODS IN TRANSIT The provisions of RCW 84.36.171-84.36.174, relating to the "free port" exemption from property taxation, do not permit the exemption to be obtained through use of a formula whereby the total volume of tax exempt in-transit property would be regarded to be a certain percentage of the taxpayer's total year-end inventory which percentage would be computed by multiplying the percentage of total purchases which were received by the taxpayer from out-of-state sources during the year by the percentage of total sales which were shipped by him to out-of-state purchasers during the same year.
AGO 1968 No. 10 >  February 29, 1968
COUNTIES - FOREST - TAXATION - DISTRICTS - DISTRIBUTION AND PRORATION OF STATE FOREST LAND REVENUES
COUNTIES - FOREST - TAXATION - DISTRICTS - DISTRIBUTION AND PRORATION OF STATE FOREST LAND REVENUES Where state forest land revenues are distributed to a county by the department of natural resources under the provisions of RCW 76.12.030 and 76.12.120, they are to be prorated and paid to the various taxing unit funds which would receive real property taxes from the state forest land producing the revenues if those lands were in private ownership, in the same manner that general taxes, including excess tax levies, are paid and distributed by the county, as tax collector, during the year of payment.
AGO 1968 No. 19 >  May 14, 1968
DISTRICTS - SCHOOLS - TAXATION - EXCESS LEVY ELECTION
DISTRICTS - SCHOOLS - TAXATION - EXCESS LEVY ELECTION It will not be possible for a school district or other taxing district to which the present 40-mill limit is applicable, in anticipation of the possible passage of S.J.R. 23 at the November, 1968, election, to prepare and submit to the voters of the district at the same election a proposal for two consecutive annual tax levies in excess of the 40-mill limit, since the procedures set forth in RCW 84.52.052 will continue to govern such excess levy propositions until the statute is amended by the legislature.
AGO 1968 No. 22 >  June 3, 1968
CONSTITUTIONAL LAW - INTERSTATE COMPACTS - MULTISTATE TAX COMPACTS - TAXATION - CONSENT OF CONGRESS UNNECESSARY FOR FORMATION OF MULTISTATE TAX COMPACT
CONSTITUTIONAL LAW - INTERSTATE COMPACTS - MULTISTATE TAX COMPACTS - TAXATION - CONSENT OF CONGRESS UNNECESSARY FOR FORMATION OF MULTISTATE TAX COMPACT We believe that the provisions of chapter 125, Laws of 1967, under which the state of Washington became a party to the multistate tax compact, are effective as Washington law without any legal necessity for consent to formation of the compact to be granted by the United States Congress; however, the enactment of a consent bill by Congress would completely remove any conceivable doubt as to the validity of the compact.
AGO 1993 No. 7 >  April 23, 1993
TAXATION - PROPERTY - DISTRICTS - MEDICAL AID
Applicability of the 106 percent limit to levy for emergency medical care RCW 84.52.069(2) authorizes certain taxing districts to levy a regular property tax for emergency medical care and medical services.  RCW 84.55.010 establishes the 106 percent limit which is applicable to regular property tax levies.  The 106 percent limit applies to the emergency medical care levy after the first year.
AGO 1968 No. 26 >  August 20, 1968
TAXATION - ASSESSMENT OF PROPERTY - PERSONAL PROPERTY TAX EXEMPTION - GOODS IN TRANSIT
TAXATION - ASSESSMENT OF PROPERTY - PERSONAL PROPERTY TAX EXEMPTION - GOODS IN TRANSIT(1) Where property of the type designated in RCW 84.36.171 is brought into the state, held in storage in a public or private warehouse within the county, kept physically segregated, and then shipped out of the state by the end of the year in which a "free port" tax exemption is claimed, this exemption must be denied if, while being held in storage within this state, it is subjected to some process which changes its form or nature; e.g., bending or cutting metal rails, laminating plywood, custom cutting and shaping of structural "I" beams, etc.
AGO 1968 No. 30 >  September 12, 1968
DISTRICTS - SCHOOLS - ELECTIONS - TAXATION - PROCEDURE FOR CALLING SPECIAL SCHOOL DISTRICT EXCESS LEVY ELECTION
DISTRICTS - SCHOOLS - ELECTIONS - TAXATION - PROCEDURE FOR CALLING SPECIAL SCHOOL DISTRICT EXCESS LEVY ELECTION Where the board of directors of a school district, by appropriate resolution, calls a special election for submission to the voters of a proposition to levy ad valorem property taxes in excess of the constitutional forty mill limit, and presents this resolution to the county auditor at least forty-five days prior to the election date specified therein, it is not necessary for the auditor to find the existence of an emergency in order to hold the election on the date fixed by the school board.
AGO 1995 No. 10 >  August 24, 1995
TAXATION - PUBLIC FUNDS - COUNTIES - CITIES AND TOWNS - TOURISM - USE OF EXCISE TAXES LEVIED UNDER RCW 67.28.210 FOR PRODUCTION AND SALE OF SHIRTS PROMOTING LOCAL COMMUNITY EVENT
TAXATION - PUBLIC FUNDS - COUNTIES - CITIES AND TOWNS - TOURISM - USE OF EXCISE TAXES LEVIED UNDER RCW 67.28.210 FOR PRODUCTION AND SALE OF SHIRTS PROMOTING LOCAL COMMUNITY EVENT 1.  The term "tourist expansion" as used in RCW 67.28.210 refers to activities designed to increase tourism and tourist activity in a given geographical area.   2.  RCW 67.28.210 does not generally permit counties or cities to use tax revenues generated thereunder for the production or resale of shirts containing the logo of an annual community event; however, the proviso added to the statute by Laws of 1995, Ch. 290, section 1 does permit the proceeds to be used for advertising and promotional materials, which might include promotional shirts, where the conditions set forth in the proviso are met.   3.  RCW 67.28.210 governs the expenditure of revenues authorized by its language; RCW 35.21.700 is a more general statute covering expenditure by cities of other available revenues.
AGO 1996 No. 6 >  March 1, 1996
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.
AGO 1969 No. 3 >  January 21, 1969
TAXATION - REAL ESTATE EXCISE TAX - TRANSFER OF REAL PROPERTY FROM OWNER TO HIMSELF AS TRUSTEE FOR HIS OWN BENEFIT
TAXATION - REAL ESTATE EXCISE TAX - TRANSFER OF REAL PROPERTY FROM OWNER TO HIMSELF AS TRUSTEE FOR HIS OWN BENEFIT The real estate excise tax provided for by chapter 28.45 RCW does not apply to a conveyance of real property from the owner thereof to himself as trustee for his own benefit, with the right to revoke the trust at any time prior to death being reserved, and with his children being designated as alternative beneficiaries in the event that the trust is not thus revoked prior to death.
AGO 1996 No. 12 >  July 31, 1996
COUNTIES - COUNTY AUDITOR - COUNTY TREASURER - RECORDING DOCUMENTS - TRUSTS - BUSINESS ORGANIZATIONS - TAXATION
Duty of county auditors and treasurers to record documents 1.  Under current Washington case law, a county auditor or similar recording officer has a ministerial duty to record a document purporting on its face to affect title to real estate located within the jurisdiction, if the document is presented for recording and the appropriate fee is tendered. 2.  “Non-statutory abatements" are not documents purporting to affect title to real property, and county officers have no duty to record such documents. 3.  A county auditor or similar officer lacks authority to decline to record a document presented for recording, and otherwise qualifying to be recorded, based on doubt that the entity purporting to record the document has been lawfully created or constituted. 4.  County auditors and recording officers have no duty to record documents purporting to establish "trusts;" such documents are not among those listed in statute as recordable. 5.  Conveyance of real estate to a "Massachusetts trust" or other "business trust"  does not affect the property tax liability for the real estate. 6.  Conveyance of real estate to a private trust, in which the grantors and their family members or other designees are among the beneficiaries of the trust, does not affect the property tax liability for the real estate. 7.  Where the owners of real estate transfer title to a trust or business organization without any change in the beneficial ownership of the property, the transfer is not a "sale" as defined in RCW 82.45.010 and is exempt from excise tax. 8.  A county auditor or similar officer is prohibited from recording real estate transfer documents until the County Treasurer has affixed a stamp reflecting either that the taxes have been paid or that none are due. 9.  A county treasurer or other officer has no authority to require that documents offered for recording be first submitted to the Prosecuting Attorney, the Department of Revenue, or the Attorney General's Office for review and comment, except that a county officer has a reasonable time to consult with the Prosecuting Attorney for advice concerning his or her duties.
AGO 1969 No. 6 >  February 27, 1969
TAXATION - PROPERTY - EXEMPTIONS - ALUMINA - BARLEY MALT LIQUOR - TAXATION - TRUE AND FAIR VALUE OF BEER
TAXATION - PROPERTY - EXEMPTIONS - ALUMINA - BARLEY MALT LIQUOR - TAXATION - TRUE AND FAIR VALUE OF BEER (1) In determining the "true and fair value" of beer which is still in storage in the brewer's warehouse, the federal excise tax on beer is not to be regarded as an element of its value. (2) The exemption from ad valorem property taxation of ore or metal shipped from out the state to any smelter or refining works within the state, while in process of reduction or refinement and for thirty days thereafter, which is provided for by RCW 84.36.181, extends to alumina on the basis that this substance is an ore. (3) Barley malt which is stored in the elevators of a malting business is not exempt from taxation as "grain or flour" within the meaning of RCW 84.36.140.
AGO 1993 No. 16 >  October 11, 1993
INITIATIVES AND REFERENDUM - APPROPRIATIONS - TAXATION
Interpretation of provisions of Initiatives 601 and 602 that deal with the same subject in different ways 1.  When two statutes passed by the Legislature deal with the same subject in different ways, the court will try to avoid any conflict by harmonizing the statutes, giving effect and meaning to both.  If the statutes cannot be harmonized, the court usually applies the statute enacted later on the theory that it repeals the earlier statute. 2.  Initiatives 601 and 602 deal with state revenue collections and expenditures in different ways.  Certain provisions of these two initiatives cannot be harmonized, giving effect and meaning to both. 3.  The usual rule of statutory construction that a later statute controls a conflicting statute enacted earlier does not apply in the case of two initiatives enacted simultaneously.  If Initiatives 601 and 602 pass and the Legislature does not act to resolve any conflict between them, the courts will have to develop a new rule to choose between conflicting provisions of the two initiatives.
AGO 1969 No. 11 >  June 11, 1969
TAXATION - REAL AND PERSONAL PROPERTY - INTEREST RATE - EFFECT OF AMENDMENT OF STATUTE
TAXATION - REAL AND PERSONAL PROPERTY - INTEREST RATE - EFFECT OF AMENDMENT OF STATUTE The interest rate of 10% per annum which is provided for by § 3, chapter 216, Laws of 1969, Ex. Sess., with respect to the collection of delinquent real and personal property tax is applicable to property taxes which had become delinquent prior to the effective date of the 1969 act but which are tendered for payment on or after that date.
AGO 1969 No. 15 >  September 19, 1969
TAXATION - AD VALOREM - VALUATION OF REAL PROPERTY - PHYSICAL INSPECTION BY COUNTY ASSESSOR
TAXATION - AD VALOREM - VALUATION OF REAL PROPERTY - PHYSICAL INSPECTION BY COUNTY ASSESSOR (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.
AGO 1969 No. 19 >  October 9, 1969
TAXATION - ESTABLISHMENT OF UNIFORM MILLAGE RATE FOR CERTAIN COUNTIES
TAXATION - ESTABLISHMENT OF UNIFORM MILLAGE RATE FOR CERTAIN COUNTIES The assessor of a county of the fifth class or under, in implementation of the authority granted to such counties under RCW 84.52.050, may not fix a greater millage rate for the county's regular property tax levy for general county purposes with regard to taxable property located in unincorporated areas of the county than he fixes as to such property which is located within incorporated cities or towns.
AGO 1969 No. 21 >  October 28, 1969
TAXATION - EXEMPTION - REFUND OF PROPERTY TAXES TO PERSONS EXEMPT UNDER RCW 84.36.128
TAXATION - EXEMPTION - REFUND OF PROPERTY TAXES TO PERSONS EXEMPT UNDER RCW 84.36.128 A person exempted from paying the first $50 of a given year's real property tax under RCW 84.36.128, who nevertheless pays this amount by reason of mistake, inadvertence or lack of knowledge, need not have claimed his exemption between February 15 and April 30 in order to set the stage for a valid refund claim under § 1 (7) of chapter 224, Laws of 1969, Ex. Sess.; instead, we would deem it to be sufficient compliance with the statute for a taxpayer to prove his eligibility for the exemption (as of the time his payment was made) when he files his application for a refund.
AGO 1958 No. 208 >  July 1, 1958
TAXATION - COUNTIES
TAX EXEMPT STATUS OF PROPERTY BELONGING TO A NONPROFIT CORPORATION UNDER RCW 84.36.030 ‑- COUNTY REAL ESTATE TAX EXEMPTION OF NONPROFIT CORPORATION Property used by a nonprofit corporation for educational, benevolent, protective, or social departments of the association may claim the statutory exemption from county real estate tax under RCW 84.36.030.
AGO 1958 No. 206 >  June 25, 1958
TAXATION - EXEMPTIONS - PERSONAL PROPERTY OF MANUFACTURERS
TAXATION ‑- EXEMPTIONS ‑- PERSONAL PROPERTY OF MANUFACTURERS Personal property such as supply inventories and repair parts for machinery of manufacturers is taxable.
AGO 1958 No. 203 >  June 17, 1958
TAXATION - VOID SALES OF REAL PROPERTY AT TAX SALE - TITLE ACQUIRED BY PURCHASER - REFUND OF PURCHASE PRICE - COUNTIES - ERRONEOUS SALE OF PROPERTY OWNED BY COUNTY IS INVALID
TAXATION ‑- VOID SALES OF REAL PROPERTY AT TAX SALE ‑- TITLE ACQUIRED BY PURCHASER ‑- REFUND OF PURCHASE PRICE -- COUNTIES ‑- ERRONEOUS SALE OF PROPERTY OWNED BY COUNTY IS INVALID When real property in tax exempt ownership is erroneously assessed and sold by the county for nonpayment of taxes, such taxes are void, the sale is invalid, no title passes to the purchaser and the purchase price cannot be refunded.
AGO 1958 No. 199 >  June 5, 1958
HIGHWAYS - RIGHT OF WAYS - LIABILITY FOR TAXES OR ASSESSMENTS BY WEED DISTRICTS - WEED DISTRICTS - AUTHORITY TO LEVY ASSESSMENTS AND TAXES - TAXATION - ASSESSMENT AGAINST RAILROAD AND HIGHWAY RIGHT OF WAYS BY WEED DISTRICT
HIGHWAYS ‑- RIGHT OF WAYS ‑- LIABILITY FOR TAXES OR ASSESSMENTS BY WEED DISTRICTS -- WEED DISTRICTS ‑- AUTHORITY TO LEVY ASSESSMENTS AND TAXES -- TAXATION ‑- ASSESSMENT AGAINST RAILROAD AND HIGHWAY... 1.  State highway right of ways are subject to taxes or assessments levied by weed districts to be paid by legislative appropriation from the state general fund.   2.  Railroad right of ways are subject to taxes and assessments levied by weed districts based upon the value of the benefits to such property or upon the cost to the district of destroying weeds thereon when the railroad fails to do so.
AGO 1958 No. 192 >  May 7, 1958
TAXATION - CITIES AND TOWNS - AUTHORITY OF CITY TO EXEMPT TRANSIT SYSTEM FROM BUSINESS AND OCCUPATION TAX
TAXATION ‑- CITIES AND TOWNS -- AUTHORITY OF CITY TO EXEMPT TRANSIT SYSTEM FROM BUSINESS AND OCCUPATION TAX A city may exempt a city transit system, whether municipally or privately owned, from its business and occupation tax.
AGO 1958 No. 191 >  May 7, 1958
TAXATION - REFUND TO PRIVATE TRANSPORTATION SYSTEM OF THE AMOUNT OF MOTOR VEHICLE FUEL TAX PAID ON EACH GALLON OF FUEL USED DOES NOT VIOLATE ARTICLE VII, § 5, OF THE STATE CONSTITUTION - LEGISLATURE - RE‑ENACTMENT [[REENACTMENT]]OF RCW 82.36.275 AUTHORIZING REFUND OF MOTOR VEHICLE FUEL TAX IS NOT A GIVING OF A SUBSIDY BUT MERELY THE EXEMPTION OR EXCLUSION OF SUCH USE OF FUEL FROM THE MOTOR VEHICLE FUEL TAX
TAXATION ‑- REFUND TO PRIVATE TRANSPORTATION SYSTEM OF THE AMOUNT OF MOTOR VEHICLE FUEL TAX PAID ON EACH GALLON OF FUEL USED DOES NOT VIOLATE ARTICLE VII, § 5, OF THE STATE CONSTITUTION... The re‑enactment [[reenactment]] by the legislature of the refund to urban transportation system of motor vehicle fuel tax as provided in RCW 82.36.275 which expires June 30, 1959, would not violate Article VIII, § 5, of the state constitution but constitutes an exception or exclusion from such tax where the refund is paid to private transportation systems.
AGO 1958 No. 190 >  May 7, 1958
TAXATION - DEDUCTION OF REFUND OF URBAN TRANSPORTATION SYSTEM OR MOTOR VEHICLE FUEL TAX FROM SUMS CREDITED TO CITIES - CITIES AND TOWNS - DEDUCTION OF SUMS IN MOTOR VEHICLE FUND CREDITED TO CITY WHERE REFUNDED TO URBAN TRANSPORTATION SYSTEM - LEGISLATURE - AUTHORITY TO SPECIFY MEANS OF REFUNDING MOTOR VEHICLE FUEL TAX TO URBAN TRANSPORTATION SYSTEM
TAXATION ‑- DEDUCTION OF REFUND OF URBAN TRANSPORTATION SYSTEM OR MOTOR VEHICLE FUEL TAX FROM SUMS CREDITED TO CITIES -- CITIES AND TOWNS ‑- DEDUCTION OF SUMS IN MOTOR VEHICLE FUND CREDITED TO CITY... Legislature is authorized to provide that refund of urban transportation system of motor vehicle fuel tax collected on fuel used by such system be deducted from the sums in the motor vehicle fund credited to the city wherein the transportation system operates.
AGO 1958 No. 189 >  May 7, 1958
TAXATION - OF FHA PERSONAL PROPERTY - WAIVER OF IMMUNITY BY UNITED STATES
TAXATION - OF FHA PERSONAL PROPERTY ‑- WAIVER OF IMMUNITY BY UNITED STATES Personal property acquired by the FHA under 12 U.S.C.A. § 1707, et seq ., located on real property belonging to the United States under separate title may be assessed for ad valorem personal property taxes.
AGO 1958 No. 185 >  April 29, 1958
TAXATION - EXCESS TAX LEVY - LEVY WITHIN 12 MONTHS OF ELECTION - MOSQUITO CONTROL DISTRICT - BOARD OF TRUSTEES - METHOD OF APPOINTMENT
TAXATION - EXCESS TAX LEVY ‑- LEVY WITHIN 12 MONTHS OF ELECTION -- MOSQUITO CONTROL DISTRICT ‑- BOARD OF TRUSTEES ‑- METHOD OF APPOINTMENT A mosquito control district cannot levy an excess tax levy in October, 1958, when the proposition was approved by the voters in June, 1957 .  A mosquito control district may submit a proposition for an excess tax levy, except for payment of general obligation bonds, only at the election held for approval of the formation of the district.  Successors to the initial members of the board of trustees of a mosquito control district are to be appointed in the same manner as the initial members are appointed.
AGO 1959 No. 31 >  April 28, 1959
TAXATION - REAL AND PERSONAL PROPERTY BELONGING TO A MUNICIPAL CORPORATION OF ANOTHER STATE AS SUBJECT TO AD VALOREM TAXES IN THIS STATE AND IRRIGATION DISTRICT ASSESSMENTS
TAXATION - REAL AND PERSONAL PROPERTY BELONGING TO A MUNICIPAL CORPORATION OF ANOTHER STATE AS SUBJECT TO AD VALOREM TAXES IN THIS STATE AND IRRIGATION DISTRICT ASSESSMENTS 1.  Property belonging exclusively to a municipal corporation of an adjoining state which is empowered by that state to acquire property in this state and which is used for airport purposes and upon which federal, county or state agencies expend funds is exempt from ad valorem taxation by this state. 2.  The real property in question belonging to the municipal corporation of an adjoining state is subject to irrigation district assessments.
AGO 1956 No. 337 >  November 9, 1956
TAXATION - EXCISE TAXES - EMPLOYEES
TAXATION ‑- EXCISE TAXES ‑- EMPLOYEES State business and occupation and sales taxes apply to charges made by persons who work by the day in the construction and remodeling of homes or buildings furnishing only labor if their status is that of an independent contractor.   Said taxes do not apply if their status is that of an employee.
AGO 1956 No. 336 >  October 30, 1956
TAXATION - PROPERTY TAXES - EQUALIZATION
TAXATION; PROPERTY TAXES; EQUALIZATION There appears to be no constitutional defect in proposed legislation which would constitute boards of school directors or boards of equalization with respect to property in school districts for purposes of school district taxes.
AGO 1958 No. 161 >  February 20, 1958
METROPOLITAN MUNICIPAL CORPORATIONS - TAXATION - ESTABLISHMENT OF BOUNDARIES
METROPOLITAN MUNICIPAL CORPORATIONS ‑- TAXATION ‑- ESTABLISHMENT OF BOUNDARIES A metropolitan municipal corporation may not levy a tax in October 1958, or in October 1959, if the election to secure approval of the formation of the corporation and for the imposition of the tax levy is held on March 11, 1958.
AGO 1956 No. 329 >  October 17, 1956
TAXATION - MFGR'S FEDERAL EXCISE TAX - TREAD RUBBER - IMMUNITY OF COUNTY FROM FEDERAL TAX - STATE SALES TAX MEASURE
TAXATION; MFGR'S FEDERAL EXCISE TAX; TREAD RUBBER; IMMUNITY OF COUNTY FROM FEDERAL TAX; STATE SALES TAX MEASURE 1. Federal mfgr's excise tax on tread rubber, itemized separately in bill to a county for treading services, is not imposed on the county in violation of constitutional immunity from tax of governmental body.    2. Charge made to county for retreading its tires is subject to state sales tax, and amount of Federal mfgr's excise tax on tread rubber is not deductible in computing measure of sales tax.
AGO 1956 No. 327 >  October 11, 1956
TAXATION - MINES AND MINES AND MINING - UNPATENTED MINING CLAIMS
TAXATION ‑- MINES AND MINES AND MINING ‑- UNPATENTED MINING CLAIMS Unpatented mining claims are assessable as personal property and taxable to the holder on his possessory rights.
AGO 1959 No. 49 >  June 25, 1959
TAXATION - LIABILITY OF PROPERTY ESCHEATING TO THE STATE FOR REAL PROPERTY TAXES AND DRAINAGE DISTRICT ASSESSMENTS
TAXATION - LIABILITY OF PROPERTY ESCHEATING TO THE STATE FOR REAL PROPERTY TAXES AND DRAINAGE DISTRICT ASSESSMENTS (1)  Property taxes on real property escheated to the state should be canceled by the county board of equalization.  (2)  Drainage district assessments levied against property escheated to the state must be paid by the state.
AGO 1959 No. 81 >  October 29, 1959
TAXATION - GIFTS
TAXATION - GIFTS - A TRUST INSTRUMENT WHICH MAKES A PRESENT GIFT OF PROPERTY TO A MINOR BY MEANS OF A TERMINATION PROVISION EXERCISABLE BY THE DONEE AS VESTING A PRESENT INTEREST A trust instrument which makes a present gift of property to a minor person by means of a termination provision exercisable by the donee, vests a present interest in the minor donee.
AGO 1959 No. 90 >  December 21, 1959
TAXATION - USE FUEL - ENFORCEMENT OF LIEN
TAXATION - USE FUEL - ENFORCEMENT OF LIEN The state of Washington may enforce its use fuel tax lien against a motor vehicle owned by a Canadian corporation whenever and wherever it may be found in Washington even though the present owner was a bona fide purchaser for value of the vehicle and had no notice of the lien.
AGO 1960 No. 94 >  January 7, 1960
TAXATION - RETAIL SALES
APPLICABILITY TO SALE OF TANGIBLE PERSONAL PROPERTY TO A MOTEL OPERATOR Sales of tangible personal property made to one engaged in the operation of a motel for use in furnishing and servicing the motel are subject to the retail sales or use tax under § 1, chapter 5, Laws of 1959, Ex. Sess.
AGO 1960 No. 97 >  January 19, 1960
TAXATION - BUSINESS AND OCCUPATION TAX - TAXED BY CITY WHERE SELLER HAS NO BUSINESS LOCATION BUT DELIVERS GOODS - MUNICIPAL - MOTOR VEHICLE LICENSES ON COMMERCIAL MOTOR VEHICLES
TAXATION - BUSINESS AND OCCUPATION TAX - TAXED BY CITY WHERE SELLER HAS NO BUSINESS LOCATION BUT DELIVERS GOODS.TAXATION - MUNICIPAL - MOTOR VEHICLE LICENSES ON COMMERCIAL MOTOR VEHICLES (1)  The right of a municipality to impose a business and occupation tax on a seller who has no business location in the taxing city but delivers goods sold to purchasers in the taxing city depends upon whether the seller is in fact engaging in business within the corporate limits of the city.(2)  No incorporated city of any class may require that commercial motor vehicles operating within the corporate limits of the city purchase a municipal motor vehicle license.
AGO 1960 No. 100 >  February 10, 1960
TAXATION - REAL ESTATE EXCISE TAX - TRANSFER OF REAL PROPERTY TO A CORPORATION BY A SOLE STOCKHOLDER IN EXCHANGE FOR COMMON STOCK AS CONSTITUTING A SALE; THE RIGHT OF COUNTY COMMISSIONERS TO WAIVE PAYMENT OF TAX IN THE TRANSACTION
TAXATION - REAL ESTATE EXCISE TAX - TRANSFER OF REAL PROPERTY TO A CORPORATION BY A SOLE STOCKHOLDER IN EXCHANGE FOR COMMON STOCK AS CONSTITUTING A SALE; THE RIGHT OF COUNTY COMMISSIONERS TO WAIVE... (1) The transfer of real property to a corporation by the sole stockholder, the consideration being the issuance of common stock to said stockholder, constitutes a sale under chapter 28.45 RCW, the real estate excise tax statute.  (2) The board of county commissioners is not legally authorized to waive payment of the tax in the described transaction.
AGO 1957 No. 7 >  January 28, 1957
TAXATION - PROPERTY TAXES - REFUNDS
TAXATION ‑- PROPERTY TAXES ‑- REFUNDS Taxes assessed and paid on property previously escheated to the state may be recovered under the Small Claims Act.
AGO 1958 No. 146 >  January 7, 1958
TAXATION - REAL ESTATE EXCISE TAX
TAXATION ‑- REAL ESTATE EXCISE TAX The real estate excise tax applies to the assignment of a vendee's interest of property purchased by him at a sale pursuant to a mortgage foreclosure.
AGO 1957 No. 118 >  September 12, 1957
COUNTIES - CITIES AND TOWNS - HEALTH - AIR POLLUTION - AIR POLLUTION CONTROL DISTRICTS - NUISANCE - CONSTITUTIONAL LAW
COUNTIES ‑- CITIES AND TOWNS -- HEALTH ‑- AIR POLLUTION ‑- AIR POLLUTION CONTROL DISTRICTS -- NUISANCE -- CONSTITUTIONAL LAW ‑- TAXATION ‑- FORTY MILL LIMITATION 1. Chapter 232, Laws of 1957, chapter 70.94 RCW, requires that an entire county be included within an air pollution control district but does not require that two or more cities, exclusive of any unincorporated county area, be contiguous. 2. Chapter 232, Laws of 1957, chapter 70.94 RCW, requires each city, town or county to conduct tests and surveys prior to the enactment of air pollution control measures for the formation of an air pollution control district. 3. Chapter 70.94 RCW, chapter 232, Laws of 1957, does not require that each component city, town or county of an air pollution control district separately enact air pollution control measures but does provide that the district as a governmental unit may promulgate rules and regulations for this purpose. 4. It is not necessary that a city, town or county follow the procedure established in chapter 232, Laws of 1957, chapter 70.94 RCW, in order to enact or enforce air pollution control measures. 5. Amendment 17 to the Washington State Constitution requires that any tax by a city, town, county or district in excess of the 40-mill limitation must be [[Orig. Op. Page 2]]submitted to the electorate each year that such governmental unit seeks to levy the additional tax.
AGO 1956 No. 344 >  November 26, 1956
TAXATION - TAX LIENS - ESCHEAT
TAXATION ‑- TAX LIENS ‑- ESCHEAT Tax liens against real property become unenforceable upon an escheat to the state, and chapter 5, Laws of 1955, Ex. Sess. (RCW 79.44.170) does not apply.
AGO 1957 No. 105 >  July 31, 1957
TAXATION - REFORESTATION LAND - YIELD TAX
TAXATION ‑- REFORESTATION LAND ‑- YIELD TAX There is no yield tax due when timber on county-owned land classified as reforestation land, is owned separately by a private party.
AGO 1957 No. 101 >  July 24, 1957
TAXATION - EXCISE - FARM CUSTOM WORK - ASSESSMENTS FOR PRIOR YEARS
TAXATION ‑- EXCISE ‑- FARM CUSTOM WORK ‑- ASSESSMENTS FOR PRIOR YEARS Persons who farm and who also engage in the business of doing custom farm work are liable for business and occupation tax upon the gross income of such custom work.In the absence of fraud, the commission may assess taxes for all years subsequent to 1946 against taxpayers who should have, but failed to register as required under the revenue act.
AGO 1957 No. 14 >  February 6, 1957
TAXATION - REAL ESTATE EXCISE - SALE TO UNITED STATES IN TRUST FOR INDIAN
TAXATION ‑- REAL ESTATE EXCISE ‑- SALE TO UNITED STATES IN TRUST FOR INDIAN A conveyance to the United States in trust for an Indian is not subject to the real estate excise tax.
AGO 1957 No. 99 >  July 17, 1957
LIBRARY - TAXATION - MUNICIPALITIES - CITIES AND TOWNS
LIBRARY ‑- TAXATION ‑- MUNICIPALITIES ‑- CITIES AND TOWNS Publicly owned land within a library district is subject to the district tax levy beginning on the next assessment date following passage of title into private ownership, provided such land is not included within the corporate limits of a city on March 1 of the assessment year.
AGO 1957 No. 15 >  February 6, 1957
TAXATION - MORTGAGES - PRIORITY OF PERSONAL PROPERTY TAX OVER PRE‑EXISTING [[PREEXISTING]]CHATTEL MORTGAGE
TAXATION, MORTGAGES, PRIORITY OF PERSONAL PROPERTY TAX OVER PRE‑EXISTING [[PREEXISTING]]CHATTEL MORTGAGE The lien for personal property taxes against the property actually assessed for the tax is superior to a pre‑existing [[preexisting]] chattel mortgage on the same property and the property may be followed and the taxes collected after foreclosure of the mortgage.
AGO 1957 No. 96 >  July 10, 1957
TAXATION - INDIANS - LIENS, TAX
TAXATION ‑- INDIANS ‑- LIENS, TAX Land purchased with trust funds from white man by Indian, title being taken by U. S. in trust, is tax exempt, and while existing tax liens are unenforceable, subsequent grantees take subject to such liens.
AGO 1960 No. 126 >  June 23, 1960
TAXATION - PERSONS WHO MAY REDEEM PROPERTY UPON WHICH TAXES ARE DELINQUENT AND UPON WHICH CERTIFICATES OF DELINQUENCY HAVE BEEN ISSUED
TAXATION - PERSONS WHO MAY REDEEM PROPERTY UPON WHICH TAXES ARE DELINQUENT AND UPON WHICH CERTIFICATES OF DELINQUENCY HAVE BEEN ISSUED In order to redeem, by the payment of the taxes, interest, and costs due thereon, real property upon which certificates of delinquency have been issued, a person must have at least an existing pecuniary interest in such property.
AGO 1960 No. 131 >  July 27, 1960
TAXATION - REAL ESTATE EXCISE TAX - APPLICABILITY TO SALE OF TIMBER BY INDIANS
TAXATION - REAL ESTATE EXCISE TAX - APPLICABILITY TO SALE OF TIMBER BY INDIANS The real estate excise tax does not apply to sales of timber made by Indians holding trust allotments where after the execution of the contracts the Indians have received fee patents to their lands.
AGO 1960 No. 135 >  August 15, 1960
TAXATION - REAL ESTATE EXCISE TAX - APPLICABILITY TO CONVEYANCES WHERE THE OWNER CONVEYS TO A CONTRACTOR WHO IN TURN CONVEYS TO A THIRD PARTY
TAXATION - REAL ESTATE EXCISE TAX - APPLICABILITY TO CONVEYANCES WHERE THE OWNER CONVEYS TO A CONTRACTOR WHO IN TURN CONVEYS TO A THIRD PARTY The county real estate excise tax applies to both conveyances where an owner desiring a new home conveys his existing home to a contractor who first uses the old home as collateral to secure a loan under FHA to finance the construction of the new home and then conveys the old home to a third person.
AGO 1957 No. 70 >  May 23, 1957
TAXATION - REAL ESTATE EXCISE TAX
TAXATION ‑- REAL ESTATE EXCISE TAX(1) A deed naming no grantee which is given to a purchaser for a consideration vests equitable title in the purchaser, and the transaction constitutes a taxable sale.  Subsequent delivery of the deed by such purchaser to a third person named as grantee in the deed for consideration is also a taxable sale.
AGO 1957 No. 87 >  June 24, 1957
TAXATION - MOSQUITO CONTROL DISTRICTS - SPECIAL LEVIES - TAXING POWERS
TAXATION ‑- MOSQUITO CONTROL DISTRICTS ‑- SPECIAL LEVIES ‑- TAXING POWERS Mosquito Control Districts have no authority to impose taxes except those authorized by voters of such districts.  A special one mill levy may be authorized for general expenses during the first year after the district's organization; thereafter levies may be imposed only to retire general obligation bonds, the proceeds of which used for capital purposes only.  Such districts cannot share millage within the 40 mill limit with other taxing districts.
AGO 1960 No. 155 >  October 31, 1960
TAXATION - AUTHORITY OF LEGISLATURE TO EXEMPT PRIVATE ELECTRICAL UTILITIES FROM PROPERTY TAXATION AS AID IN REVISION OF THE TAX STRUCTURE SO THAT ALL ELECTRICAL UTILITIES WOULD BEAR SAME TAX BURDEN AND TAXING DISTRICTS WOULD RECEIVE EQUITABLE DISTRIBUTION OF TAX MONIES
TAXATION - AUTHORITY OF LEGISLATURE TO EXEMPT PRIVATE ELECTRICAL UTILITIES FROM PROPERTY TAXATION AS AID IN REVISION OF THE TAX STRUCTURE SO THAT ALL ELECTRICAL UTILITIES WOULD BEAR SAME TAX BURDEN... The legislature may exempt private electrical utilities engaged in the generation or distribution of electrical energy from property taxation where the purpose of the exemption is to aid in the revision of the tax structure so that: (1) all electrical utilities, private or public, would bear the same tax burden; and (2) all taxing districts would receive an equitable distribution of the tax monies based upon the location and operation of the various utilities.
AGO 1957 No. 27 >  March 5, 1957
TAXATION - FEDERAL TAX LIENS ON WAGES - ENFORCEMENT
TAXATION ‑- FEDERAL TAX LIENS ON WAGES ‑- ENFORCEMENT Debtor of delinquent federal taxpayer need not pay over to government funds owed to taxpayer until actual service of notice of levy.
AGO 1957 No. 38 >  March 26, 1957
TAXATION - EXCISE TAX ON AIRCRAFT
TAXATION ‑- EXCISE TAX ON AIRCRAFT New owner registering used aircraft in this state after March 31, is entitled to excise tax reduction even though plane had at some prior time been registered by former owner.
AGO 1956 No. 198 >  February 6, 1956
TAX REFUNDS - TAXATION - PAYMENT UNDER PROTEST - PROPERTY TAXES
TAX REFUNDS - TAXATION - PAYMENT UNDER PROTEST - PROPERTY TAXES Payment of taxes under protest may be made by taxpayer's agent; but protest must be made by or for each taxpayer. A protest may be in the form of a rubber stamp and must set forth all the grounds for the protest, and when it is claimed that the taxes are imposed unconstitutionally the protest is sufficient if it describes the act claimed to be unconstitutional and states that the taxes are collected pursuant to such unconstitutional act. Description of the property used by the treasurer in billing a taxpayer is sufficient for purposes of the protest. County treasurers may not withhold distribution of taxes paid under protest or which are paid under protest and refund of such taxes when in order may be made only pursuant to RCW 84.68.020 or 84.68.110 when applicable.  
AGO 1956 No. 199 >  February 6, 1956
TAXATION - PAYMENT UNDER PROTEST - TAX REFUNDS - PROPERTY TAXES
TAXATION ‑- PROPERTY TAXES ‑- TAX REFUNDS ‑- PAYMENT UNDER PROTEST. County treasurers may not withhold distribution to taxing districts of taxes paid under protest, and refund of such taxes, when necessary, may be made only pursuant to RCW 84.68.020 or 84.68.110 when applicable.
AGO 1956 No. 300 >  July 13, 1956
TAXATION - EXCISE TAX ON AIRCRAFT
TAXATION ‑- EXCISE TAX ON AIRCRAFT New owner registering used aircraft in this state after March 31, entitled to excise tax reduction even though plane had at some prior time been registered by former owner.
AGO 1956 No. 215 >  March 1, 1956
TAXATION - SEGREGATION FOR ASSESSMENT PURPOSES - EASEMENTS
TAXATION ‑- EASEMENTS ‑- SEGREGATION FOR ASSESSMENT PURPOSES. Owners of easement may request separation from servient estate for taxation purposes and assessor must comply with request.
AGO 1958 No. 213 >  August 5, 1958
OFFICES AND OFFICERS - DEPARTMENT OF NATURAL RESOURCES AND COMMISSIONER OF PUBLIC LANDS - TAXATION - USE FUEL TAX - TRUCK TRAVEL EXCLUSIVELY ON PUBLIC USE ROADS NOT SUBJECT TO STATE USE FUEL TAX
AUTHORITY TO ACQUIRE BY EMINENT DOMAIN OR OTHERWISE A SYSTEM OF SPECIAL USE ROADS AND TO AUTHORIZE THEIR... (1)  The department of natural resources may use public funds to acquire by eminent domain or otherwise a system of special use roads for the management, protection and harvest of timber on public lands.  Such roads held in fee may be used by individuals and corporations pursuant to department regulation on a cost apportionment basis. (2)  Truck travel confined exclusively to such special use roads is not subject to state use fuel tax and licensing requirements applicable to public highway operation. (3)   If the fee is acquired in such lands and the land becomes unnecessary, it may be sold by the commissioner, but if only a use is acquired, it may be abandoned.
AGO 1958 No. 214 >  August 14, 1958
TAXATION - DUTY OF OWNER, AGENT OR CUSTODIAN TO LIST EXEMPT PERSONAL PROPERTY - MUNICIPAL CORPORATIONS - PORT DISTRICTS - DUTY TO LIST FOR TAX PURPOSES EXEMPT PERSONAL PROPERTY IN STORAGE - PORT DISTRICTS - DUTY TO LIST FOR TAX PURPOSES EXEMPT PERSONAL PROPERTY IN STORAGE
TAXATION ‑- DUTY OF OWNER, AGENT OR CUSTODIAN TO LIST EXEMPT PERSONAL PROPERTY ‑- MUNICIPAL CORPORATIONS ‑- PORT DISTRICTS ‑- DUTY TO LIST FOR TAX PURPOSES EXEMPT PERSONAL PROPERTY IN STORAGE ... County assessor may require from a port district a full and accurate listing of all personal property it holds in storage on the assessment date regardless of whether such property is believed to be tax exempt.
AGO 1958 No. 234 >  December 22, 1958
TAXATION - INHERITANCE TAX - APPLICABILITY TO RAILROAD RETIREMENT BENEFITS
TAXATION ‑- INHERITANCE TAX ‑- APPLICABILITY TO RAILROAD RETIREMENT BENEFITS Widows' and children's benefits under the railroad retirement act are not taxable under the Washington state inheritance tax acts.
AGO 1956 No. 282 >  June 7, 1956
TAXATION - PROPERTY TAX - REFUNDS
TAXATION -- PROPERTY TAX -- REFUNDS Entries on tax rolls made pursuant to chapter 253, Laws of 1955, may be corrected by April boards of equalization, and first-half overpayments deducted from amount shown as due on second-half statements. Tax refunds must be made from county tax refund fund, money for which should be provided by school districts in 1956-1957 budgets.
AGO 1955 No. 163 >  November 17, 1955
TAXATION - CANCELLATION OF UNCOLLECTIBLE TAXES - SALES TO STATE OR POLITICAL SUBDIVISIONS
TAXATION ‑- CANCELLATION OF UNCOLLECTIBLE TAXES ‑- SALES TO STATE OR POLITICAL SUBDIVISIONS Sales of realty to the state or any of its political subdivisions after June 23, 1955, do not have the effect of discharging tax liens existing as of the time of such sales.  Taxes which have been assessed but not levied at the time of such sales may be cancelled by county boards of equalization.
AGO 1955 No. 54 >  April 6, 1955
TAXATION - LIMITED EXEMPTION OF "MILL-FEED"
TAXATION ‑- LIMITED EXEMPTION OF 'MILL-FEED' Grain product known as "mill-feed" not exempt from personal property taxation, although shipped out of state before April 30th following assessment date.
AGO 1955 No. 55 >  April 6, 1955
TAXATION - TAX LIENS
CANCELLATION OF PRIOR LIENS ON PROPERTY ACQUIRED BY A SCHOOL DISTRICT Prior liens for property taxes terminate upon acquisition of the property by a school district.  Such liens may be cancelled commencing June 9, 1955, by the April meeting of the county board of equalization.
AGO 1955 No. 63 >  April 20, 1955
INDIANS - RESERVATIONS - STATE JURISDICTION - TAXATION - ADMISSIONS TAX - ON INDIAN RESERVATION
INDIANS ‑- RESERVATIONS ‑- STATE JURISDICTION ‑- TAXATION ‑- ADMISSIONS TAX ‑- ON INDIAN RESERVATION The state has no jurisdiction over crimes committed on an Indian reservation when the person or property of an Indian is affected.  The county may require its schools located on an Indian reservation to collect the admissions tax from non-Indian patrons.
AGO 1955 No. 151 >  October 26, 1955
TAXATION - REAL ESTATE SALES TAX - APPLICATION TO EASEMENTS FOR PIPELINES - RIGHT OF WAYS
TAXATION ‑- REAL ESTATE SALES TAX ‑- APPLICATION TO EASEMENTS FOR PIPELINES ‑- RIGHT OF WAYS Excise tax on real estate sales applies to easements for pipelines over lands described in contract granted to pipeline corporation for consideration determined by length and number of pipelines.
AGO 1955 No. 147 >  October 19, 1955
TAXATION - SPECIAL LEVIES - SCHOOL DISTRICTS
TAXATION ‑- SPECIAL LEVIES ‑- SCHOOL DISTRICTS Chapter 253, Laws of 1955, applies to all special levies imposed for school districts after the effective date of the act regardless of when the elections authorizing such special levies may have been held.
AGO 1955 No. 144 >  October 7, 1955
TAXATION - SCHOOL DISTRICT TAXES - BUDGET
TAXATION ‑- SCHOOL DISTRICT TAXES ‑- BUDGET Chapter 253, Laws of 1955, confers no authority on the county auditor to vary the amount budgeted by the directors of a school district which by action of the county commissioners will become the levy for that district.
AGO 1955 No. 140 >  September 29, 1955
TAXATION - ASSESSMENT OF NEW OR ALTERED BUILDINGS TAXATION - UNIFORMITY MUNICIPALITIES - BUILDING PERMIT ORDINANCES - CONFORMITY TO STATE LAW TAXATION - LIEN OF REAL PROPERTY TAXES ON NEW OR ALTERED BUILDINGS
TAXATION ‑- ASSESSMENT OF NEW OR ALTERED BUILDINGS TAXATION ‑- UNIFORMITY MUNICIPALITIES ‑- BUILDING PERMIT ORDINANCES ‑- CONFORMITY TO STATE LAW TAXATION ‑- LIEN OF REAL PROPERTY TAXES ON NEW OR... 1. Ch. 129, Laws of 1955, establishes a new assessment date for all new or altered buildings, and the uniformity clause of the Constitution is not violated.2. Ch. 129, Laws of 1955, does not change lien date for real property taxes.3. Ch. 129, Laws of 1955, does not affect power to municipality to require building permits for construction under $500.00, whether ordinance passed before or after statute.
AGO 1954 No. 218 >  March 2, 1954
CITIES AND TOWNS - TAXATION - ADMISSIONS TAX - POWER TO COLLECT FROM OTHER GOVERNMENTAL SUBDIVISIONS - SCHOOLS AND SCHOOL DISTRICTS - LIABILITY TO PAY TO CITY
CITIES AND TOWNS ‑- TAXATION ‑- ADMISSIONS TAX ‑- POWER TO COLLECT FROM OTHER GOVERNMENTAL SUBDIVISIONS ‑- SCHOOLS AND SCHOOL DISTRICTS ‑- LIABILITY TO PAY TO CITY The City of Seattle may require Seattle School District No. 1 to collect and remit to the city the admission tax imposed by ordinance No. 72495, as amended by ordinance No. 82622, upon student activity cards.
AGO 1954 No. 225 >  March 19, 1954
TAXATION - REAL ESTATE EXCISE TAX - APPLICABILITY TO TRANSFERS IN CORPORATE ORGANIZATION
TAXATION ‑- REAL ESTATE EXCISE TAX ‑- APPLICABILITY TO TRANSFERS IN CORPORATE ORGANIZATION Where an original corporation is divided into two new corporations, the real estate being transferred to one of the new corporations add the personalty to the other, the original corporation retaining all of the capital stock of the two new corporations, the transfer of real property from the original corporation to one of the new corporations constitutes a transfer subject to the real estate excise tax.  The amount of tax payable is based upon the fair market value of the stock in the new corporation which is retained by the original corporation.
AGO 1954 No. 229 >  March 24, 1954
TAXATION - EXEMPTION - (RCW 84.36.030) - NON-PROFIT [[NONPROFIT]]CORPORATION
TAXATION ‑- EXEMPTION ‑- (RCW 84.36.030) ‑- NON-PROFIT [[NONPROFIT]]CORPORATION The Spokane Junior Livestock Show is exempt from taxation except for that portion of the corporate property which is rented to outside interests.
AGO 1954 No. 370 >  December 22, 1954
TAXATION - EXEMPTIONS - STATE PROPERTY - UNIVERSITY TRACT MUNICIPAL SERVICES - PAYMENT - LEGISLATION
TAXATION ‑- EXEMPTIONS ‑- STATE PROPERTY ‑- UNIVERSITY TRACT MUNICIPAL SERVICES ‑- PAYMENT ‑- LEGISLATION 1. Metropolitan tract of University is tax exempt. 2. Legislature may authorize regents to pay city for service to University property.
AGO 1954 No. 237 >  April 12, 1954
TAXATION - TAX TITLE PROPERTY - REDEMPTION BY CITY HOLDING LIENS OR UNPAID ASSESSMENTS
TAXATION ‑- TAX TITLE PROPERTY ‑- REDEMPTION BY CITY HOLDING LIENS OR UNPAID ASSESSMENTS (1)  The issuance of a deed to a city or town under RCW 35.49.150 need not be authorized by county commissioners. (2)  Cities and towns proceeding under this statute need not certify a statement of the amount of their assessment lien against the property involved to the county commissioners. (3)  The county treasurer will issue the deed when a city or town elects to proceed under this statute.
AGO 1954 No. 239 >  April 15, 1954
TAXATION - OMITTED PROPERTY
TAXATION ‑- OMITTED PROPERTY The taxation of omitted property under RCW 84.60.010 is to proceed in the same manner as the taxation of any other property insofar as possible; the assessment of such property may be made only for three years immediately preceding the discovery of it.
AGO 1954 No. 241 >  April 20, 1954
TAXATION - COUNTY ROAD TAX
TAXATION ‑- COUNTY ROAD TAX Monies collected from road taxes levied in an area that became a municipal corporation during the tax year belong to the county road fund.
AGO 1954 No. 243 >  April 21, 1954
TAXATION - AD VALOREM PROPERTY TAX - FIRE PROTECTION DISTRICT BUDGETS - FUNCTION OF COUNTY ASSESSOR AND AUDITOR IN RELATION THERETO
TAXATION ‑- AD VALOREM PROPERTY TAX ‑- FIRE PROTECTION DISTRICT BUDGETS ‑- FUNCTION OF COUNTY ASSESSOR AND AUDITOR IN RELATION THERETO Neither the county auditor nor the county assessor is required to calculate the millage which would be necessary to produce a sum budgeted by a fire protection district, but after the taxes for such districts have been levied, the assessor must then compute the levy in terms of millage. Fire protection districts should submit their annual budgets to the county commissioners in terms of specific sums of money.
AGO 1954 No. 285 >  July 16, 1954
EASEMENTS - PERPETUAL - WHETHER ASSESSABLE AS TAXABLE PROPERTY TO GRANTOR OR GRANTEE - LANDS - PERPETUAL EASEMENTS - WHETHER ASSESSABLE AS TAXABLE PROPERTY TO GRANTOR OR GRANTEE - TAXATION
EASEMENTS ‑- PERPETUAL ‑- WHETHER ASSESSABLE AS TAXABLE PROPERTY TO GRANTOR OR GRANTEE ‑- LANDS ‑- PERPETUAL EASEMENTS ‑- WHETHER ASSESSABLE AS TAXABLE PROPERTY TO GRANTOR OR GRANTEE ‑- TAXATION 1.  Land subject to a perpetual easement should be assessed as taxable property to the owner of the fee with an adjustment in valuation because of the easement.  2.  For purposes of 1955 taxes, a perpetual easement should be taken into consideration in assessing the land subject thereto if granted prior to January 1, 1954, and should not be considered if granted subsequent to said date.
AGO 1954 No. 288 >  July 23, 1954
TAXATION - 1% REAL ESTATE EXCISE TAX - SALE, CONSIDERATION
TAXATION ‑- 1 PERCENT REAL ESTATE EXCISE TAX ‑- SALE, CONSIDERATION Transfer of lot by owner to contractor, with subsidiary agreement to reconvey after contractor builds home, constitutes two taxable transactions under 1% real estate excise sales tax.
AGO 1954 No. 334 >  October 15, 1954
TAXATION - REAL ESTATE - PARTITION OF LAND
TAXATION ‑- REAL ESTATE ‑- PARTITION OF LAND Deeds executed pursuant to court order in a partition suit by two persons who own land in undivided interests are transactions subject to the real estate excise tax.
AGO 1954 No. 341 >  November 9, 1954
INDIANS - LAND - SALES - TAXATION
INDIANS -- LAND -- SALES -- TAXATION Where land allotted to the individual Indian in fee is conveyed by a deed which names the Indian, as grantor, with the approval of the Department of Interior, Bureau of Indian Affairs, the sale is by the individual Indian and subject to the real estate excise tax.
AGO 1954 No. 345 >  November 19, 1954
TAXATION - LEGISLATION - VALUATION OF PROPERTY WITHIN COUNTY FOR SCHOOL TAX PURPOSES
TAXATION ‑- LEGISLATION ‑- VALUATION OF PROPERTY WITHIN COUNTY FOR SCHOOL TAX PURPOSES 1. Legislation leading to the valuation of real and personal property within a county or other political subdivision by the State Legislature or any agency of State Government would be unconstitutional as such tax is a local purpose.  2. An En Banc decision of the Supreme Court remains the authoritative statement of that Court even though a department of the Court may have subsequently decided to the contrary.
AGO 1955 No. 102 >  June 15, 1955
TAXATION - WATERCRAFT - EQUALIZED SCHOOL DISTRICT VALUATIONS
TAXATION ‑- WATERCRAFT ‑- EQUALIZED SCHOOL DISTRICT VALUATIONS
The exemptions from taxation accorded watercraft by RCW 84.36.080 and RCW 84.36.090 are not affected by chapter 253, Laws of 1955.
AGO 1955 No. 117 >  July 18, 1955
TAXATION - EXCISE TAX - HOUSE TRAILERS
TAXATION ‑- EXCISE TAX ‑- HOUSE TRAILERS Under § 19, chapter 139, Laws of 1955, all house trailers as defined in the act are taxable for the last half of the calendar year of 1955, and the proviso in § 19 does not limit the section in its application.
AGO 1955 No. 119 >  July 25, 1955
TAXATION - DISTRICTS - FIRE PROTECTION - PENSION FUND LEVY
TAXATION ‑- DISTRICTS ‑- FIRE PROTECTION ‑- PENSION FUND LEVY Mandatory one‑mill levy for fire district pension fund must be within millage limitations of RCW 52.16.130 and 52.16.140. Additional mill authorized by RCW 41.16.060 for that fund may exceed those limitations. Both such levies must be imposed if necessary to sustain the fund.
AGO 1953 No. 90 >  July 14, 1953
COUNTY PROPERTY - DISPOSITION - REQUIREMENT OF COURT ORDER DECLARING SURPLUS - TAXATION - SALE OF TAX FORECLOSED PROPERTY
COUNTY PROPERTY ‑- DISPOSITION ‑- REQUIREMENT OF COURT ORDER DECLARING SURPLUS -- TAXATION ‑- SALE OF TAX FORECLOSED PROPERTY 1. Chapter 133, Laws of 1953, does not apply to the sale of tax title property. 2. Chapter 133, Laws of 1953, modifies RCW 36.34.130 to the extent that it requires the court order declaring county property to be surplus or excess to the future foreseeable needs of the county in cases of sales to other governmental agencies by private negotiations.
AGO 1955 No. 40 >  March 16, 1955
TAXATION - PROPERTY TAXES - VALUATION OF MERCHANTABLE TIMBER - TAX COMMISSION'S TIMBER APPRAISAL MANUAL
TAXATION ‑- PROPERTY TAXES ‑- VALUATION OF MERCHANTABLE TIMBER ‑- TAX COMMISSION'S TIMBER APPRAISAL MANUAL. The "period of cutting" and "rate of logging" factors listed in the timber appraisal manual prepared by the Tax Commission are proper factors to consider in common with the other factors herein listed in determining the valuation of merchantable timber for property tax purposes.
AGO 1955 No. 41 >  March 17, 1955
TAXATION - PROPERTY TAXES - TV CABLES - VALUATION OF INTRACOUNTY TV CABLES IS DUTY OF COUNTY ASSESSOR
TAXATION ‑- PROPERTY TAXES ‑- TV CABLES ‑- VALUATION OF INTRACOUNTY TV CABLES IS DUTY OF COUNTY ASSESSOR. It is the duty of the county assessor, rather than the tax commission, to determine the assessed valuation of an intra-county [[intracounty]]coaxial TV cable.
AGO 1953 No. 29 >  April 30, 1953
TAXATION - CONTRACT VENDEES INTEREST - IN STANDING TIMBER ON INDIAN LANDS - VALUATION
TAXATION ‑- CONTRACT VENDEES INTEREST ‑- IN STANDING TIMBER ON INDIAN LANDS ‑- VALUATION.

The interest of private contract vendees in standing timber situated upon tribal and allotted lands within the Colville Indian Reservation is taxable by Okanogan County as personal property.The value for tax purposes of the vendees' interest in said executory contracts may be determined by reference to Property Tax Bulletin No. 175.

AGO 1953 No. 39 >  May 13, 1953
TAXATION - MUNICIPAL TAXES - PUBLIC UTILITY DISTRICTS - TAXATION OF P.U.D. BY CITY
TAXATION ‑- MUNICIPAL TAXES ‑- PUBLIC UTILITY DISTRICTS ‑- TAXATION OF P.U.D. BY CITY. The payment of a valid city or town tax levied against a Public Utility District may be constitutionally treated as a District expense although the District's income is derived from customers within and without the corporate limits of the taxing city or town.
AGO 1953 No. 101 >  July 24, 1953
TAXATION - PERSONAL PROPERTY LOCATED ON INDIAN LANDS - PERSONAL PROPERTY OF COMMUNITY COMPOSED OF INDIAN WOMAN AND WHITE MAN - LAND WITHIN COLVILLE INDIAN RESERVATION OWNED BY NON-INDIANS - PERMANENT IMPROVEMENTS ON INDIAN LANDS
TAXATION ‑- PERSONAL PROPERTY LOCATED ON INDIAN LANDS ‑- PERSONAL PROPERTY OF COMMUNITY COMPOSED OF INDIAN WOMAN AND WHITE MAN ‑- LAND WITHIN COLVILLE INDIAN RESERVATION OWNED BY NON-INDIANS ‑- PERMAN (1) Personal property (farm machinery) is subject to property taxation where an Indian resides within the Colville Indian Reservation and cultivates land on an allotment for which he holds a fee patent. (2) Personal property (farm machinery) of an Indian is subject to property taxation where such Indian resides on an allotment for which a trust patent was issued, regardless of whether such land is located inside or outside the boundaries of the Colville Indian Reservation. (3) In the case of intermarriage between an Indian woman and a white man, nonissue personal property acquired by the parties after marriage is subject to property taxation, even though such personalty is sued upon trust patent land.  Issue property acquired by the Indian prior to marriage, which is subsequently identifiable, and that acquired by the Indian after marriage which has not lost its identity as issue property, is not subject to property taxation. (4) Land located within the Colville Indian Reservation which is owned by nonIndians is subject to property taxation. (5)  Permanent improvements upon land being held by Indians under trust patents are not subject to property taxation as personalty.
AGO 1953 No. 117 >  August 19, 1953
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.
AGO 1953 No. 79 >  July 1, 1953
INDIANS - LIABILITY FOR PERSONAL PROPERTY TAX - TAXATION - PERSONAL PROPERTY ON INDIAN RESERVATION OWNED BY INDIANS TAXABLE
INDIANS ‑- LIABILITY FOR PERSONAL PROPERTY TAX -- TAXATION ‑- PERSONAL PROPERTY ON INDIAN RESERVATION OWNED BY INDIANS TAXABLE Livestock and other personal property to which a noncompetent Indian residing upon the Colville Indian Reservation has unrestricted title is taxable by the State of Washington.
AGO 1953 No. 81 >  July 7, 1953
TAXATION - EXCISE TAX - MECHANICAL GAMBLING DEVICES
TAXATION ‑- EXCISE TAX ‑- MECHANICAL GAMBLING DEVICES Operators of mechanical gambling devices known as "The Clock" are subject to a tax at the rate of 40% of the gross operating income pursuant to chapter 82.28 RCW.
AGO 1953 No. 138 >  September 25, 1953
MUNICIPAL CORPORATIONS - POWERS - TAXATION - LICENSE - GAMBLING - LICENSE OR TAX BY
TAX AN ILLEGAL ACTIVITY A city of the first class has no power granted to it to tax or license an illegal activity such as gambling.
AGO 1952 No. 299 >  May 6, 1952
TAXATION - REAL PROPERTY TAX - EXECUTORY LAND CONTRACTS - MUNICIPAL CORPORATION EXEMPTION
TAXATION ‑- REAL PROPERTY TAX ‑- EXECUTORY LAND CONTRACTS ‑- MUNICIPAL CORPORATION EXEMPTION Real property being purchased from a private individual by a municipal corporation under a typical land contract with a forfeiture clause is subject to tax assessment until title passes to the municipality.
AGO 1952 No. 306 >  May 13, 1952
TAXATION - WEED DISTRICTS, STATE OWNED LANDS, ASSESSMENT OF
TAXATION ‑- WEED DISTRICTS, STATE OWNED LANDS, ASSESSMENT OF State lands located within a weed district are to be assessed for weed district purposes in the same amount as if privately owned.  A statement showing the amount of the tax is to be forwarded to the commissioner of public lands or director of public institutions, whichever is appropriate.
AGO 1952 No. 247 >  March 3, 1952
TAXATION - REAL ESTATE SALES TAX - LIABILITY OF OWNER ON SUCCESSIVE CONTRACTS OF SALE
TAXATION ‑- REAL ESTATE SALES TAX ‑- LIABILITY OF OWNER ON SUCCESSIVE CONTRACTS OF SALE
An owner of real property is subject to payment of the real estate sales tax upon the entry of each successive contract for the sale of the same piece of real property, each such contract constituting a "sale" of real property subject to the tax.
AGO 1952 No. 249 >  March 6, 1952
TAXATION - REAL ESTATE SALES TAX - "SELLING PRICE" FOR TRANSFER OF PROPERTY IN LIEU OF CONDEMNATION PROCEEDINGS
TAXATION ‑- REAL ESTATE SALES TAX ‑- 'SELLING PRICE' FOR TRANSFER OF PROPERTY IN LIEU OF CONDEMNATION PROCEEDINGS
Where the United States Government purchases from a private owner a portion of his tract of real property in lieu of appropriating the portion in condemnation proceedings, and pays to the owner a certain amount therefor arrived at by adding an amount determined as the value of the land taken and another amount as the "severance damage" to the remainder of the tract not purchased, severance damage should be included in the measure of real estate sales tax.
AGO 1951 No. 455 >  February 22, 1951
TAXATION - CORPORATION EXCISE TAX - EXEMPTION OF STATE MUTUAL SAVINGS BANKS, STATE AND FEDERAL SAVINGS AND LOAN ASSOCIATIONS - DEDUCTIONS FOR "DIVIDENDS" PAID MEMBERS AND SHAREHOLDERS
TAXATION ‑- CORPORATION EXCISE TAX ‑- EXEMPTION OF STATE MUTUAL SAVINGS BANKS, STATE AND FEDERAL SAVINGS AND LOAN ASSOCIATIONS ‑- DEDUCTIONS FOR 'DIVIDENDS' PAID MEMBERS AND SHAREHOLDERS

1. The exemption of mutual savings banks and state and Federal savings and loan associations from the operation of House Bill 408 without a corresponding exemption as to national banking associations, would be discriminatory and invalid as to national banking associations, under the provisions of 12 U.S.C.A., section 548.  2. A provision in the bill allowing state mutual savings banks and savings and loan associations to include in their deductions from gross income, amounts paid as "dividends" or interest on their deposits, would not be discriminatory under 12 U.S.C.A., section 548, as to national banking associations, even though national banking associations were not allowed a deduction for dividends paid on their corporate stock.

AGO 1951 No. 465 >  March 7, 1951
TAXATION - PERSONAL PROPERTY - LIEN AGAINST INSURANCE UPON PROPERTY DESTROYED
TAXATION ‑- PERSONAL PROPERTY ‑- LIEN AGAINST INSURANCE UPON PROPERTY DESTROYED
Rem. Rev. Stat. 11248, which imposes a lien for personal property taxes upon the insurance claim for property destroyed by fire, applies only to taxes which are delinquent and which are attributable to the item destroyed or have been made a lien upon the item destroyed.  Therefore, taxes not delinquent at the time of destruction, even though a lien upon the item destroyed, do not become a lien upon the insurance.  However, the construction placed upon the statute is not free from doubt, so a court test is suggested.
AGO 1951 No. 469 >  March 12, 1951
MUNICIPAL CORPORATIONS - CITIES - TAXATION - PAYROLL TAX
MUNICIPAL CORPORATIONS ‑- CITIES ‑- TAXATION ‑- PAYROLL TAX
A city may impose a tax for general revenue purposes upon employers based on payrolls for persons employed within the city.
AGO 1951 No. 476 >  March 20, 1951
TAXATION - LEASEHOLD INTERESTS - PERSONAL PROPERTY - IN FEDERAL LANDS - MILITARY RESERVATIONS - UNITED STATES
TAXATION ‑- LEASEHOLD INTERESTS ‑- PERSONAL PROPERTY ‑- IN FEDERAL LANDS ‑- MILITARY RESERVATIONS ‑- UNITED STATES

1. Privately-owned leasehold interests and improvements upon Federal lands used as a military reservation may be subjected to property taxation only where the lands are under the concurrent jurisdiction of the United States and the state, but not where such lands are under the exclusive jurisdiction of the United States.  2. Spokane Air Force Base is situate upon lands under the concurrent jurisdiction of the United States and the state of Washington; personal property in private, taxable ownership and situate upon such lands may be subjected to property taxation.

AGO 1951 No. 021 >  April 20, 1951
TAXATION - EXCISES - EXEMPTION - DISCRIMINATION MUNICIPAL CORPORATIONS - EXCISE TAXES - DISCRIMINATION
TAXATION ‑- EXCISES ‑- EXEMPTION ‑- DISCRIMINATION MUNICIPAL CORPORATIONS ‑- EXCISE TAXES ‑- DISCRIMINATION
An excise tax levied by a city on persons distributing and selling electrical energy measured by the gross revenues from such business, but exempting from the tax revenues derived from the sale of electricity to manufacturers, is not invalidated by reason of such exemption.
AGO 1951 No. 178 >  November 28, 1951
TAXATION - PERSONAL PROPERTY - ADVANCE PAYMENT
TAXATION ‑- PERSONAL PROPERTY ‑- ADVANCE PAYMENT Personal property taxes are known and designated as taxes of the year in which they become due, even though liability therefor may be asserted against property of the person who owned such personalty on the first day of January of the preceding year.  What is described as "Advance Tax 1951 Assessment‑-Tax for Year 1952" is probably a title used by the county treasurer in billing taxes for early payment under his powers to make jeopardy collection.
AGO 1953 No. 144 >  October 5, 1953
TAXATION - CITIES AND TOWNS - ANNEXATION - TAXING DISTRICT BOUNDARY CHANGES
REMEDY AVAILABLE WHERE TAXING OFFICIALS NOT NOTIFIED OF BOUNDARY CHANGES

Where a town duly annexes a contiguous area but the taxing officials are not notified of the boundary changes and the taxes are levied and collected as though the annexed area is outside the municipal limits:  (1) The county must reimburse the town in the amount of the county road taxes which were erroneously levied and collected, but  (2) A supplemental levy may not be made to recover the taxes which should have been derived from the municipal tax levy which was omitted.

AGO 1951 No. 036 >  May 8, 1951
PUBLIC LANDS - CLASSIFICATION OF LANDS - REFORESTATION - TAXATION
PUBLIC LANDS ‑- CLASSIFICATION OF LANDS ‑- REFORESTATION ‑- TAXATION
The words "immature forests" and "not mature in merchantable quantities" are to be interpreted in the technical sense, and you may, therefore, classify as "reforestation lands" any lands upon which the forest growth is not mature, according to the definition of the word "mature," commonly accepted by professional foresters, even though the forest growth may have commercial value.
AGO 1951 No. 120 >  September 5, 1951
TAXATION - SEPARATION AGREEMENTS - REAL ESTATE EXCISE TAX
TAXATION ‑- SEPARATION AGREEMENTS ‑- REAL ESTATE EXCISE TAX

1. The excise tax does not apply to property settlement agreements which the parties make with the intent that such agreements are not to become final and binding until so ordered by the court pursuant to a divorce proceeding.2. The excise tax does apply to property settlement agreements which the parties intend to be final and binding irrespective of the completion of a contemplated divorce proceeding.

AGO 1951 No. 044 >  May 21, 1951
TAXATION - PERSONAL PROPERTY TAXES - LIABILITY FOR - VENDOR OR PURCHASER
TAXATION ‑- PERSONAL PROPERTY TAXES ‑- LIABILITY FOR ‑- VENDOR OR PURCHASER
Where personal property is sold during the year in which an assessment for taxes is made, and there is no agreement between the parties as to the payment of taxes, there is no authority for prorating such personal property taxes between the vendor and purchaser, but a purchaser who has been required to pay said taxes may have a right of recovery therefore against the vendor.
AGO 1951 No. 77 >  June 22, 1951
TAXATION - REAL ESTATE SALES TAX - AFFIDAVIT OF SELLER
TAXATION ‑- REAL ESTATE SALES TAX ‑- AFFIDAVIT OF SELLER An affidavit concerning a sale of real property (for the purpose of the Real Estate Sales Tax) subscribed and sworn to by the attorney to other authorized agent of a seller of real estate would not comply with a county ordinance which provides that such affidavit must be "subscribed and sworn to by the seller."
AGO 1951 No. 88 >  July 12, 1951
TAXATION - REAL ESTATE SALES TAX - SALES BY COUNTY OF TAX-TITLE LAND
TAXATION ‑- REAL ESTATE SALES TAX ‑- SALES BY COUNTY OF TAX-TITLE LAND The real estate sales tax is applicable to the sale by a county of tax-title lands, and is the obligation of the county, as the seller.  The tax should be deducted from the proceeds of the sale prior to the distribution of such proceeds to the various taxing districts entitled thereto.
AGO 1951 No. 90 >  July 23, 1951
TAXATION - REAL ESTATE SALES TAX - EARNEST MONEY RECEIPTS AS CONTRACTS TO CONVEY REAL PROPERTY
TAXATION ‑- REAL ESTATE SALES TAX ‑- EARNEST MONEY RECEIPTS AS CONTRACTS TO CONVEY REAL PROPERTY

(1) The question of whether an "earnest money receipt" constitutes a contract to sell real property depends upon the nature of each particular writing.The inquiry should be directed to whether the owner of the real property has effectively bound himself by that instrument to convey the property to the prospective purchaser.(2) If an earnest money receipt amounts to such a contract, a transfer of an interest in real property subsequent to the effective date of the Real Estate Sales Tax in compliance with an agreement entered prior thereto would be exempt from such tax.(3) Where an earnest money agreement entered subsequent to the effective date of the tax constituted a contract to convey an interest in real property, the Real Estate Sales Tax would be due as a result of the entry into such agreement, a contract to convey being a taxable "sale" as defined in the ordinance.

AGO 1951 No. 95 >  July 30, 1951
TAXATION - BRIDGE
TAXATION ‑- BRIDGE 1951 property taxes on the Hood River-White Salmon Bridge are valid, such bridge not being entitled to exemption under chapter 224, Laws of 1949 because the State of Oregon has in the same year taxed a bridge owned by the State of Washington.
AGO 1951 No. 98 >  July 30, 1951
TAXATION - REAL ESTATE SALES TAX - EXCHANGE OF DEEDS BY TENANTS IN COMMON
TAXATION ‑- REAL ESTATE SALES TAX ‑- EXCHANGE OF DEEDS BY TENANTS IN COMMON

1. Deeds by which tenants in common partition the land in accordance with their respective undivided interests are transactions subject to the Real Estate Sales Tax.2. Deeds by which heirs to an undivided interest in real property partition the same in accordance with such undivided interest for the purpose of having such division embodied in a decree of distribution constitute transactions subject to the Real Estate Sales Tax.

AGO 1951 No. 99 >  August 3, 1951
TAXATION - REAL ESTATE SALES TAX - ASSIGNMENT OF PURCHASER'S INTEREST IN CONTRACT TO CONVEY - "SELLING PRICE"
TAXATION ‑- REAL ESTATE SALES TAX ‑- ASSIGNMENT OF PURCHASER'S INTEREST IN CONTRACT TO CONVEY ‑- 'SELLING PRICE' Where a purchaser under a contract to purchase real property assigns his interest in said contract to another who assumes the original contractual obligation for payment of the unpaid balance, the measure of the Real Estate Sales Tax is the sum of the consideration paid or contracted to be paid to the assignee for said assignment plus the unpaid principal balance due on.
AGO 1951 No. 100 >  August 3, 1951
TAXATION - REAL ESTATE SALES TAX - OPTIONS TO PURCHASE ENTERED PRIOR TO TAX
TAXATION ‑- REAL ESTATE SALES TAX ‑- OPTIONS TO PURCHASE ENTERED PRIOR TO TAX An option to purchase real estate does not amount to a contract to convey land.  In consequence, a conveyance of real property after the effective date of the ordinance imposing the Real Estate Sales Tax is subject to that tax, not being entitled to the exemption granted to transfers in compliance with contracts to convey entered prior to the effective date of such ordinance.
AGO 1951 No. 101 >  August 10, 1951
TAXATION - REAL ESTATE SALES TAX - TRANSFER OF REAL PROPERTY INTEREST OF CORPORATION TO SHAREHOLDERS IN VOLUNTARY DISSOLUTION PROCEEDINGS
TAXATION ‑- REAL ESTATE SALES TAX ‑- TRANSFER OF REAL PROPERTY INTEREST OF CORPORATION TO SHAREHOLDERS IN VOLUNTARY DISSOLUTION PROCEEDINGS A transfer of real property or an interest therein, by a corporation to its shareholders as surplus assets in voluntary dissolution proceedings is not subject to the Real Estate Sales Tax.
AGO 1951 No. 104 >  August 20, 1951
TAXATION - EXCESS LEVIES - SPECIFIC SUM
TAXATION ‑- EXCESS LEVIES ‑- SPECIFIC SUM

1. A proposition submitted to the electorate of a school district to obtain authorization for the levy of property taxes in excess of the specific and aggregate levy limitations may be in terms of the rate of millage to be authorized to be levied or it may be in terms of the specific amount of money authorized to be levied.2. Property taxes must be levied in specific amounts of money, even in situations where the levy is pursuant to authority granted by the electorate of the taxing district to exceed the specific and aggregate limitations, which authorization has been stated in terms of the rate of levy so authorized.Opinion of January 5, 1951, to the Prosecuting Attorney of Pierce County [[Opinion No. 49-51-416]]is hereby overruled.

AGO 1951 No. 419 >  January 9, 1951
TAXATION - EXCESS LEVIES - SAME PROPOSITION MORE THAN ONCE IN YEAR - MEANING OF "YEAR"
TAXATION ‑- EXCESS LEVIES ‑- SAME PROPOSITION MORE THAN ONCE IN YEAR ‑- MEANING OF 'YEAR' The provision of chapter 11, Laws of 1950, Extraordinary Session forbidding an election on the same proposition for a tax levy in excess of the specific and aggregate limitations "oftener than once in such year" precludes the obtaining of the approval of the electorate of the same proposition submitted for the second time within the same fiscal tax year, but in a different calendar year.
AGO 1949 No. 150 >  November 1, 1949
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.
AGO 1950 No. 226 >  February 27, 1950
TAXATION - PERSONAL PROPERTY TAX - CHARGING LIEN AGAINST REAL PROPERTY OF TAXPAYER - PRIORITY AS AGAINST PRIOR ENCUMBRANCES, RECORDED AND UNRECORDED
TAXATION -- PERSONAL PROPERTY TAX -- CHARGING LIEN AGAINST REAL PROPERTY OF TAXPAYER -- PRIORITY AS AGAINST PRIOR ENCUMBRANCES, RECORDED AND UNRECORDED

(1) The county treasurer has no duty to search available records for encumbrances upon real property being charged with unpaid personal property tax so long as it is owned by the person who owes the tax.(2) Where personal property tax is charged against real property the lien upon such property ranks in priority with other liens upon such real property in accordance with the date on which the real property was charged.(3) A preexisting mortgage would not lose priority over such a tax lien by reason of the fact that it was unrecorded.

AGO 1951 No. 059 >  May 29, 1951
TAXATION - REAL ESTATE SALES TAX - SALES IN LIEU OF CONDEMNATION
TAXATION ‑- REAL ESTATE SALES TAX ‑- SALES IN LIEU OF CONDEMNATION
A sale of real property or an easement for a valuable consideration, even when the sale is made and the price agreed upon under the pressure of condemnation proceedings as the alternative, is subject to the real estate sales tax imposed by the model ordinance enacted by most counties, as authorized by chapter 11, Laws of 1951, Ex. Sess.
AGO 1950 No. 240 >  March 22, 1950
TOWNSHIPS - TAXATION - LEVY LIMITATIONS - EXCESS OF, FOR BOND RETIREMENT - ELECTION PROCEDURE FOR EXCESS OF - BONDS - VOTER REQUISITE TO AUTHORIZE
TOWNSHIPS ‑- TAXATION ‑- LEVY LIMITATIONS ‑- EXCESS OF, FOR BOND RETIREMENT ‑- ELECTION PROCEDURE FOR EXCESS OF ‑- BONDS ‑- VOTER REQUISITE TO AUTHORIZE

(1) Township electorate may authorize tax levy in excess of 40 mill aggregate limitation, but not in excess of specific limitation, where purpose is retirement of bonds for capital improvements.(2) Election at town meeting is proper method for authorization of tax levy in excess of 40 mill limitation.(3) Two-thirds majority vote of electorate necessary to authorize issuance of township bonds.

AGO 1950 No. 283 >  June 2, 1950
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.
AGLO 1982 No. 4 >  February 17, 1982
TAXATION - SALES TAX - USE TAX
CERTIFICATION FOR INVESTMENT TAX DEFERRAL

(1) The Economic Assistance Authority may not refuse to certify, for an investment tax deferral, an investment project which is otherwise qualified under RCW 43.31A.130 on the ground that the project will not have a sufficient impact on employment within the geographic area involved. (2) The $30,000,000 cumulative limit on project costs imposed by § 2, chapter 76, Laws of 1981, encompasses all outstanding deferrals granted all sufficiently related business entities.

AGLO 1982 No. 8 >  April 20, 1982
CITIES AND TOWNS - DISTRICTS - PUBLIC UTILITY DISTRICTS - TAXATION - ELECTIONS
EFFECT OF OPERATION OF SEPARATE ELECTRIC UTILITY BY MUNICIPALITY

(1) The residents of the Town of McCleary who are registered voters therein remain entitled (under the facts of this opinion) to participate in the election of Grays Harbor Public Utility District No. 1 commissioners even though the town operates its own electrical system. (2) Property situated within the Town of McCleary may not be taxed to construct, purchase or support the public utility district's electrical system, so long as the town continues to own or operate its own electrical utility.

AGO 1950 No. 306 >  July 21, 1950
TAXATION - PERSONAL PROPERTY - EXEMPTIONS - BUILDINGS ON U. S. OWNED LAND - TIME OF ACQUISITION OF LANDS BY U. S.
TAXATION ‑- PERSONAL PROPERTY ‑- EXEMPTIONS ‑- BUILDINGS ON U. S. OWNED LAND ‑- TIME OF ACQUISITION OF LANDS BY U. S.
Buildings and other structures upon lands in taxable ownership on January first but in tax-exempt (United States) ownership later in that year are exempt from both real and personal property taxes being levied that year.
AGO 1953 No. 158 >  October 29, 1953
TAXATION - REAL ESTATE SALES TAX - PROPERTY SETTLEMENTS BETWEEN HUSBAND AND WIFE
TAXATION ‑- REAL ESTATE SALES TAX ‑- PROPERTY SETTLEMENTS BETWEEN HUSBAND AND WIFE
Property settlements between husband and wife incident to adjustment of the marital relationship by divorce or separation are not "sales" within the meaning of RCW 28.45.010.
AGLO 1982 No. 26 >  November 19, 1982
TAXATION - PROPERTY - EXEMPTIONS
TAX EXEMPTION FOR PUBLIC ASSEMBLY HALL The use of a portion of certain public assembly hall property owned by a nonprofit corporation for a purpose other than the conduct of public gatherings, pursuant to a rental agreement, is not a use for which such an organization has been granted a property tax exemption under RCW 84.26.037; if, however, segregation or severance of that particular portion of the property is possible, the organization will not lose the exemption on the entire property.
AGLO 1981 No. 24 >  August 26, 1981
LEGISLATURE - AMENDMENT TO EXISTING STATUTE - TAXATION - INHERITANCE
ATTORNEYS' FEES UNDER INHERITANCE TAX LAW (1) While clarification may also have been an object of the passage of § 2, chapter 209, Laws of 1979, 1st Ex. Sess., amending RCW 83.04.013, its passage further evidences a legislative intent to make certain substantive changes in that statute. (2) Prior to the foregoing 1979 amendment to RCW 83.04.013, attorneys' fees incurred in an estate administration other than those attorneys' fees incidental to the preparation of federal and state inheritance tax returns were deductible for inheritance tax purposes.
AGLO 1980 No. 25 >  July 22, 1980
OFFICES AND OFFICERS - COUNTY - ASSESSORS - TAXATION - PROPERTY
NECESSITY FOR PHYSICAL INSPECTION Except as permitted by RCW 84.41.041 based on appropriate statistical data, no revaluation of property for tax purposes can take place without a physical inspection.
AGO 1980 No. 1 >  January 3, 1980
OFFICES AND OFFICERS - COUNTY - ASSESSOR - PUBLIC RECORDS - TAXATION
PUBLIC ACCESS TO PROPERTY TAX ASSESSMENT ROLLS

(1) Except where prohibited by RCW 42.17.260(5), inspection and copying of an assessor's property tax assessment roll and supporting materials must be allowed unless the specific exemptions covering taxpayer information, as set forth in RCW 42.17.310(1)(c) and RCW 84.40.020, are applicable in a given case.  (2) Real property assessment rolls prepared pursuant to RCW 84.40.020 and 84.40.160 are lists of taxable property and not individuals and, therefore, their disclosure is not prohibited by RCW 42.17.260(5) even for a commercial purpose; whether this is also true of personal property assessment rolls will depend upon their actual form.

AGLO 1979 No. 2 >  January 15, 1979
CITIES AND TOWNS - OPTIONAL MUNICIPAL CODE - TAXATION - HORSE RACING - GAMBLING
EXCISE TAX ON PARIMUTUEL WAGERING A noncharter code city may levy a city business and occupation tax on the gross receipts of parimutuel machines at a horse race course that is situated within the corporate limits of the city.
AGLO 1979 No. 7 >  January 26, 1979
TAXATION - LICENSES - FEES - MOTOR VEHICLES
AUTHORITY TO REFUND MOTOR VEHICLE EXCISE TAX PAYMENTS OF LICENSE FEES NOT PAID ERRONEOUSLY The State Department of Licensing is not presently authorized by law to refund either a lawfully paid motor vehicle license fee or the accompanying motor vehicle excise tax payment made by a vehicle owner prior to the beginning of the new registration year for which the payments are made simply because, prior to the beginning of the new registration year, the vehicle is destroyed or is removed from the state and licensed in another jurisdiction.
AGLO 1977 No. 38 >  September 20, 1977
DISTRICTS - PARKS AND RECREATION - BONDS - TAXATION
FUNDING OR REFUNDING OF REVENUE BONDS (1) A parks and recreation district is not legally authorized to issue general obligation bonds for the purpose of refunding previously issued revenue bonds although such a district may issue new revenue bonds to refund its earlier bond issue. (2) A parks and recreation district is not legally authorized to use property tax revenues, including those from an excess levy, to retire outstanding revenue bonds previously issued by such a district.
AGLO 1977 No. 55 >  December 5, 1977
DISTRICTS - SCHOOLS - TAXATION - PROPERTY
LIMITATION ON SCHOOL DISTRICT EXCESS LEVIES UNDER CHAPTER 325, LAWS OF 1977, 1ST EX. SESS. (1) The maximum amount of a given school district's excess property tax levy under § 4(2), chapter 325, Laws of 1977, 1st Ex. Sess., for collection during the following calendar year, is to be computed solely on the basis of the district's basic education allocation for the last completed school year prior to the date of the levy. (2) Explanation of the circumstances under which a school district, pursuant to § 4(4), chapter 325, supra, may be permitted to exceed the levy lid established by § 4(2) thereof, and how the modified levy lid for such a district is to be determined.
AGLO 1976 No. 3 >  January 7, 1976
TAXATION - COUNTIES - CITIES AND TOWNS
IMPOSITION OF LOCAL SALES AND USE TAX Impact upon residents of incorporated cities and towns, and upon the governing bodies thereof, of a decision by the county within which they are located to impose a local sales and use tax under RCW 82.14.030.
AGLO 1976 No. 6 >  January 28, 1976
TAXATION - PROPERTY
EXPIRATION OF 106% LIMITATION UPON REGULAR PROPERTY TAXES The expiration date set forth in § 2, chapter 67, Laws of 1973, 1st Ex. Sess., is only applicable to the amendatory proviso contained in § 1 of that act and not to the entire 106% limitation upon regular property taxes provided for by RCW 84.55.010, et seq.
AGLO 1976 No. 10 >  February 9, 1976
COUNTIES - TAXATION
APPLICABILITY OF STATE BUSINESS AND OCCUPATION TAX TO COUNTY DATA PROCESSING SERVICES The deduction from the measure of the business and occupation tax authorized by RCW 82.04.430(1) is applicable to a county which provides data processing services to other counties and cities in the manner discussed in AGLO 1975 No. 97 [[to Robert E. Schillberg, Prosecuting Attorney, Snohomish County on December 22, 1975, an Informal Opinion, AIR-75597]].
AGLO 1976 No. 11 >  February 9, 1976
TAXATION - STATE - CITIES AND TOWNS
COMPUTATION OF MOTOR VEHICLE EXCISE TAX REVENUES TO BE DISTRIBUTED TO CITIES AND TOWNS Even though no portion of the local motor vehicle excise taxes provided for by RCW 35.58.273 is, itself, to be distributed to cities and towns under RCW 82.44.150(2) through (4), the state treasurer, in computing the amount of motor vehicle excise tax to be distributed thereunder, is to include that local tax in his calculations.
AGLO 1976 No. 13 >  February 19, 1976
TAXATION - STATE - CIGARETTE EXCISE TAX - VETERANS BONUSES
VETERANS BONUSES Constitutional ability of the legislature to repeal the state cigarette excise tax once the payments of veterans' bonuses under chapter 73.34 RCW have been completed.
AGLO 1976 No. 20 >  March 19, 1976
TAXATION - MOTOR VEHICLES - CITIES AND TOWNS - APPROPRIATIONS - STATE
USE OF LOCAL MOTOR VEHICLE EXCISE TAX REVENUES FOR STATE PURPOSES The legislature may not allocate, for general state purposes, revenues derived from the local motor vehicle excise tax provided for by RCW 35.58.273-35.58.279 without amending those preexisting substantive statutes.
AGLO 1976 No. 21 >  March 19, 1976
COUNTIES - CITIES AND TOWNS - TAXATION - GAMBLING
USE OF COUNTY OR CITY GAMBLING TAX REVENUES Under RCW 9.46.113 law enforcement activities related to the enforcement of state gambling laws must be regarded as having the "first call" on municipal gambling tax revenues authorized by RCW 9.46.110.
AGLO 1976 No. 42 >  June 28, 1976
OFFICES AND OFFICERS - STATE - DEPARTMENT OF REVENUE - STATE PATROL - TAXATION - PUBLIC RECORDS
DISCLOSURE OF TAX RECORDS TO STATE PATROL RCW 82.32.330 does not prohibit the state department of revenue from disclosing to the organized crime intelligence unit of the Washington state patrol, for official purposes under RCW 43.43.854, facts or information contained in a return filed by a taxpayer or disclosed in a departmental investigation or examination of a taxpayer's books and records.
AGLO 1976 No. 70 >  November 18, 1976
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.
AGLO 1975 No. 6 >  January 20, 1975
TAXATION - PROPERTY - EXEMPTIONS
PROPERTY OWNED BY FARMERS HOME ADMINISTRATION Property held or acquired by the Farmers Home Administration pursuant to its loan programs (except for property used for administrative purposes of the agency) is subject to state ad valorem taxation to the same extent as other property.
AGLO 1975 No. 15 >  February 18, 1975
COUNTIES - PUBLIC TRANSPORTATION SYSTEMS - TAXATION
RATES The rate of any such excise tax as would be imposed under proposed legislation to finance county public transportation systems would not constitutionally be required to be graduated so that higher rates would be paid by persons or businesses situated near or immediately adjacent to the transportation route involved than are paid by persons or businesses more remotely situated within the zone served by the public transportation system.
AGLO 1975 No. 17 >  February 21, 1975
COUNTIES - TAXATION - REAL ESTATE - TAX TITLE LAND - SANITARY LAND FILL
COUNTY USE OF TAX TITLE LAND (1) The legislative authority of a county is not first required to convey tax title land to itself in its proprietary capacity under RCW 36.35.030 before exchanging such property for other land under RCW 36.35.050. (2) Subsequent tax revenues derived from tax title property which was conveyed to private ownership under RCW 36.35.050 are to be distributed to the taxing districts in which the land is situated. (3) A county is not required by RCW 36.35.030 to operate a sanitary land fill on former tax title land at a profit.
AGLO 1975 No. 56 >  May 28, 1975
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.
AGLO 1975 No. 63 >  July 17, 1975
TAXATION - COUNTIES - CITIES AND TOWNS - FUNDS - STATE - LEGISLATURE
DIVISION OF CERTAIN LOCAL EXCISE TAX REVENUES Extent to which the 1975 legislature may constitutionally divert proceeds derived from local motor vehicle excise taxes under RCW 35.58.273, et seq., from the taxing municipality for other purposes.
AGLO 1979 No. 17 >  March 29, 1979
TAXATION - EXCISE - LEASES - APPLICABILITY OF LEASEHOLD EXCISE TAX TO SMALL BOAT MOORAGE ON INDIAN RESERVATION
TAXATION ‑- EXCISE ‑- LEASES ‑- APPLICABILITY OF LEASEHOLD EXCISE TAX TO SMALL BOAT MOORAGE ON INDIAN RESERVATION


(1) Where, on real property leased by it from a federally-recognized Indian tribe, a public port district has constructed and is operating a small boat moorage facility for the use of which it has established a rental fee schedule which is comparable to the fair market rental for comparable Pacific Coast moorages, the moorage rental fees paid by lessee users of the boat moorage are generally subject to the leasehold excise tax notwithstanding the exemption contained in RCW 82.29A.130(7), in all instances involving moorage leases for terms of 30 or more consecutive days.

(2) Notwithstanding the foregoing, however, the leasehold excise tax is not payable in the case of Indian tribally-owned vessels using the aforesaid moorage facility.

AGLO 1979 No. 20 >  May 10, 1979
TAXATION - STATE - FISH - APPLICABILITY OF FISH SALES TAX AND PRIVILEGE FEE TO COLD STORAGE FACILITIES
TAXATION ‑- STATE ‑- FISH ‑- APPLICABILITY OF FISH SALES TAX AND PRIVILEGE FEE TO COLD STORAGE FACILITIES


(1) When a cold storage facility receives, processes or stores fish caught either within or without the state of Washington, on behalf of others who retain ownership of the fish, that cold storage facility is not obligated to pay or collect either the fish sales tax (RCW 75.32.065) or the privilege fee (RCW 75.32.030).

(2) The exemption from the fish sales tax and privilege fee created by RCW 75.32.065(1) for ". . . frozen food fish . . . packaged for retail sales . . . previously landed in another state, territory or county . . ." does not include fish transported to the state of Washington packaged in ice.

(3) The Department of Fisheries, in collecting taxes and fees due but unpaid, may not administratively waive penalties and interest prescribed by RCW 75.32.101.

AGLO 1979 No. 24 >  June 7, 1979
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."
AGLO 1979 No. 35 >  October 10, 1979
OFFICES AND OFFICERS - COUNTY - TREASURER - TAXATION - SPECIAL ASSESSMENTS - IMPOSITION FEES FOR SERVICES BY COUNTY TREASURER
OFFICES AND OFFICERS ‑- COUNTY ‑- TREASURER ‑- TAXATION ‑- SPECIAL ASSESSMENTS ‑- IMPOSITION FEES FOR SERVICES BY COUNTY TREASURER The provisions of RCW 36.29.180 only authorize a county treasurer to charge and collect a fee for his services in handling, collecting, disbursing and accounting for funds collected pursuant to the assessment rolls of a political subdivision as distinguished from the county's own assessment rolls for ad valorem property tax purposes.
AGLO 1979 No. 36 >  October 16, 1979
TAXATION - STATE - SALES AND USE - DEFERRAL OF STATE SALES AND USE TAXES
TAXATION ‑- STATE ‑- SALES AND USE ‑- DEFERRAL OF STATE SALES AND USE TAXES The imposition of sales and use taxes on the acquisition of equipment may not be deferred by order of the Economic Assistance Authority under the provisions of RCW 43.31A.140 in any case where the buildings in which the equipment is to be installed are not, themselves, eligible investment projects.
AGLO 1978 No. 29 >  September 12, 1978
DISTRICTS - PORT - TAXATION - RESTRICTIONS UPON PROPERTY TAXATION BY NEWLY FORMED PORT DISTRICT
DISTRICTS ‑- PORT ‑- TAXATION ‑- RESTRICTIONS UPON PROPERTY TAXATION BY NEWLY FORMED PORT DISTRICT

(1) The 106% statutory limit on ad valorem property taxes established by RCW 84.55.010, et seq., is applicable to a tax levy imposed by a port district under RCW 53.36.020.

(2) Because of the applicability of RCW 84.55.010, et seq., to such port district property taxes, a newly formed port district will be unable to levy any property taxes under RCW 53.36.020 without first obtaining voter approval in accordance with RCW 84.55.050.

(3) Port district property tax levies are not subject to the 1% constitutional limitation contained in Article VII, § 2 of the state constitution, as amended, and for that reason they are not subject to any of the related statutory limitations contained in chapter 84.52 RCW.

AGLO 1975 No. 86 >  October 6, 1975
TAXATION - PROPERTY - PORT DISTRICTS
COMPUTATION OF PORT DISTRICT PROPERTY TAX UNDER 106% STATUTORY LIMITATION Criteria to be applied in determining maximum regular property tax levy which may be made by a port district not having levied taxes in the previous year under the 106% statutory limitation contained in RCW 84.55.010.
AGLO 1975 No. 92 >  December 3, 1975
TAXATION - PROPERTY - COUNTIES - HEALTH
RATE OF PROPERTY TAX FOR PUBLIC HEALTH WORK The increased rate of property taxation for public health work in each county which is provided for by RCW 70.12.010, as amended by § 1, chapter 291, Laws of 1975, 1st Ex. Sess., is applicable both to 1975 taxes to be collected in 1976 and 1976 taxes to be collected in 1977.
AGLO 1975 No. 97 >  December 22, 1975
COUNTIES - TAXATION
APPLICABILITY OF STATE BUSINESS AND OCCUPATION TAX TO COUNTY DATA PROCESSING SERVICES(1) A county which provides data processing services to other municipal corporations (such as other counties and cities) and to title insurance companies on a regular and continuous basis is thereby subject to the business and occupation tax imposed by chapter 82.04 RCW.
AGLO 1977 No. 6 >  February 10, 1977
TAXATION - COUNTIES - REAL ESTATE EXCISE TAX - TRANSFER OF REAL PROPERTY BETWEEN PARENT AND SUBSIDIARY CORPORATIONS
TAXATION ‑- COUNTIES ‑- REAL ESTATE EXCISE TAX ‑- TRANSFER OF REAL PROPERTY BETWEEN PARENT AND SUBSIDIARY CORPORATIONS A transfer of an interest in real property by a parent corporation to a subsidiary corporation, or by a subsidiary corporation to a parent corporation, is not subject to the one percent real estate excise tax under chapter 28A.45 RCW where the transferee corporation does not issue or transfer stock certificates to the transferor corporation in exchange for the interest in real property thus transferred.
AGLO 1974 No. 6 >  January 15, 1974
MOTOR VEHICLES - TAXATION - LEGISLATURE
CONSTITUTIONALITY OF USING CERTAIN GASOLINE TAX REVENUES FOR OTHER THAN HIGHWAY PURPOSES The legislature may constitutionally authorize counties and cities to impose and collect a license fee on motor vehicles and/or a tax on motor vehicle fuel and to use the revenue collected therefrom for purposes other than "highway purposes" as that term is used and defined in Article II, § 40 (Amendment 18) of the Washington Constitution.
AGLO 1977 No. 9 >  March 2, 1977
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.

AGLO 1977 No. 21 >  May 25, 1977
OFFICES AND OFFICERS - COUNTY - ASSESSOR - TAXATION - PROPERTY - PUBLIC RECORDS - ACCESS TO COMPARABLE LEASES
OFFICES AND OFFICERS ‑- COUNTY ‑- ASSESSOR ‑- TAXATION ‑- PROPERTY ‑- PUBLIC RECORDS ‑- ACCESS TO COMPARABLE LEASES

(1) In the event that a county assessor has utilized one or more leases of comparable lands to establish the "net cash rental" for certain farm and agricultural land under RCW 84.34.065, those leases (or copies), if retained in his custody, constitute "public records" under the public disclosure law (chapter 42.17 RCW); accordingly, the owner of such land will be governed by the provisions of that law in seeking to require the assessor to permit inspection of the contents of those documents.

(2) If, however a petition for review under chapter 84.48 RCW has been filed, such a landowner may utilize the provisions of RCW 84.48.150 to obtain the same material or information from the assessor.

AGLO 1973 No. 29 >  March 21, 1973
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.
AGLO 1973 No. 43 >  March 28, 1973
TAXATION - PROPERTY - PORTS AND PUBLIC UTILITY DISTRICTS - INITIATIVE NO. 44
TAXATION ‑- PROPERTY ‑- PORTS AND PUBLIC UTILITY DISTRICTS ‑- INITIATIVE NO. 44 (1) The twenty mill limitation upon property taxes which is provided for in Initiative No. 44 does not apply to taxes levied by port or public utility districts. (2) The legislature, notwithstanding Initiative No. 44, may reduce or eliminate the authority of port or public utility districts to levy property taxes.
AGLO 1973 No. 46 >  April 9, 1973
TAXATION - LEGISLATION - RELIEF FROM SPECIAL PROPERTY TAXES TO CERTAIN HOME OWNERS
TAXATION ‑- LEGISLATION ‑- RELIEF FROM SPECIAL PROPERTY TAXES TO CERTAIN HOME OWNERS The legislature may not constitutionally grant special property tax levy relief to home owner-taxpayer as a class only, and not grant the same property tax treatment to other real estate owned by corporations, small businesses, etc.
AGLO 1973 No. 48 >  April 11, 1973
LANDS - AGRICULTURAL - TAXATION - OPEN SPACE - SENATE BILL NO. 2177 (1973)
LANDS ‑- AGRICULTURAL ‑- TAXATION ‑- OPEN SPACE ‑- SENATE BILL NO. 2177 (1973) Senate Bill No. 2177, relating to the taxation of agricultural lands, would be constitutional under the "open space" amendment to the state Constitution (Article VII, § 11, Amendment 53) if enacted in the form submitted for opinion.
AGLO 1974 No. 32 >  March 15, 1974
TAXATION - MOTOR VEHICLES - GASOLINE - HIGHWAYS
BICYCLE PATHS To the extent that House Bill No. 1295 (chapter 141, Laws of 1974, 1st Ex. Sess.) is constitutionally valid, it permits municipalities to use gasoline tax revenues for the construction of bicycle paths.
AGLO 1974 No. 51 >  April 18, 1974
TAXATION - LOGGING - TIMBER
EXPORTS It would not be constitutional for the legislature, in imposing an excise tax upon the harvesting of timber, to impose a special surtax applicable only to that timber which is exported.
AGLO 1974 No. 62 >  June 28, 1974
TAXATION - RETAIL SALES - OFFICES AND OFFICERS - COUNTY - SHERIFF
APPLICABILITY OF RETAIL SALES TAX TO SALES OF UNCLAIMED PERSONAL PROPERTY The provisions of chapter 82.08 RCW (retail sales tax) are not applicable to sales by a county sheriff of unclaimed personal property pursuant to chapter 63.40 RCW unless the county is for some reason required to be registered for purposes of the business and occupation tax or the public utility tax by reason of its engagement in activities other than the sale of unclaimed personal property.
AGLO 1973 No. 92 >  September 7, 1973
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.
AGLO 1973 No. 93 >  September 11, 1973
FIREMEN - PENSION FUND - TAXATION - CITIES AND TOWNS
FIREMEN ‑- PENSION FUND ‑- TAXATION ‑- CITIES AND TOWNS A city or town which does not have a regularly organized full time, paid, fire department is not authorized to levy the one‑half mill property tax provided for by RCW 41.16.060.
AGLO 1974 No. 104 >  December 24, 1974
COUNTIES - CITIES AND TOWNS - TAXATION
AUTHORITY TO IMPOSE SPECIAL EXCISE TAX A county, and a city situated within that county may both impose the special excise tax authorized by RCW 67.28.180 on statutorily taxable transactions occurring within the city.
AGLO 1974 No. 105 >  December 26, 1974
TAXATION - INCOME - INITIATIVE AND REFERENDUM
CONSTITUTIONALITY OF INCOME TAX A bill providing for the imposition of a graduated net income tax would be unconstitutional under Article VII, § 1 (Amendment 14) of the state Constitution even though approved by the voters as a referendum bill.
AGO 2007 No. 7 >  November 19, 2007
SCHOOL DISTRICTS - TAXATION - PROPERTY
Extent to which taxable property located in dissolved school district is subject to excess tax levies previously approved in district to which territory is transferred When a school district is dissolved and all of its territory is transferred to another district effective August 31, 2007, and when the transferred territory is made subject to excess levies approved by the receiving district before the transfer, the transferred territory is included within the receiving district’s tax base for the levy made in 2008 to be collected in 2009, but not earlier.
AGO 2007 No. 8 >  November 21, 2007
SALES AND USE TAX - TAXATION - DEPARTMENT OF REVENUE
Applicability of sales tax deferral program (RCW 82.60) to certain activities of Internet companies. The sales tax deferral program established in RCW 82.60, providing sales and use tax deferrals to investments in “manufacturing” activities in rural counties, does not extend to the activities of Internet companies assisting customers in searching the Internet for data or information.
AGO 2008 No. 3 >  January 30, 2008
TAXATION - PROPERTY - LEVY LID LIFTS
Effect of multi-year levy lid lift on the calculation of a taxing district’s levy lid in years subsequent to those covered by the lid lift. If a taxing district gains voter approval for a multi-year property tax levy lid lift as permitted by RCW 84.55.050 and does not specify that the levy is for a limited period of time or for a limited purpose, subsequent levy lids will be calculated using the actual amount levied by the district in the final year of the period covered by the levy lid lift, adjusted thereafter by the statutory limit factor and by any additional factors applicable under the law.
AGO 2010 No. 5 >  July 7, 2010
TAXATION - TAX LEVIES - TIMBER - TREASURER
Distribution Of Timber Excise Tax Revenues
  1. When county timber excise tax revenues received during the third and fourth quarters of a year are insufficient to fully satisfy the first and second priorities for revenue distribution under RCW 84.33.081(2) and (4), distributions made to lower-priority districts during the first and second quarters of that year may not be taken back and redistributed to first- or second-priority districts.
  2. School district property tax rates may not be adjusted during a tax year when timber excise tax revenues fall short of projections used in calculating the tax rate and levying property taxes for the year.
AGO 2012 No. 3 >  April 20, 2012
TAX TITLE LAND - TAXATION - LEINS
Deferral Of Property Taxes

The lien in favor of the state for payment of deferred property taxes and special assessments created under RCW 84.38.100 is canceled when a county acquires title to the property through foreclosure for delinquent taxes.  Where the county later sells such property, sales proceeds are apportioned pursuant to RCW 36.35.110.

AGO 2013 No. 5 >  November 14, 2013
TAXATION - TIMBER - COUNTY TREASURER - BONDS
Use Of Timber Excise Tax Revenues

   

  1. A local taxing district other than a school district may use timber tax revenues distributed under RCW 84.33.081(2) only to pay debt services related to capital bonds authorized under RCW 84.52.056. 
  2. RCW 84.33.081(2) does not specify the manner in which a taxing district applies timber tax revenues to the debt service. 
  3. In the year in which a taxing district fully pays off its capital bonds issued pursuant to RCW 84.52.056, its use of timber tax revenue distributed pursuant to RCW 84.33.081(2) is not restricted to any particular purpose.
AGO 1955 No. 95 >  June 8, 1955
TAXATION - REAL ESTATE SALES TAX - MORTGAGES - ASSUMPTION OF BALANCE
TAXATION--REAL ESTATE SALES TAX--MORTGAGES--ASSUMPTION OF BALANCE Chapter 132, Laws of 1955 excludes from the definition of the term “sale” under RCW 28.45.010 a transaction in which a grantee assumes the balance owing on an obligation which is secured by a mortgage and no other consideration passes between the grantee and the grantor.
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