Other Languages(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.
(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.
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.
(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.
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.
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.
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.
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.
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.
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.