Other Languages(1) Where a third class city purchases tax title property from a county for the amount of general taxes, the sale of the property by the city to a private individual is subject to all local improvement assessment liens whether perfected prior to or during the time the county held title. (2) If the city had acquired title through its own foreclosure and sells to a private individual the lien remains as to all outstanding local improvement assessments not foreclosed but is discharged as to those which were foreclosed. (3) The city may sell such property for whatever price it wishes.
Section 1, chapter 87, Laws of 1939 (Rem. Rev. Stat. Supp.| 9116‑1) as amended by section 1, chapter 108, Laws of 1941, is supplementary to, rather than amendatory of, the provisions of Rem. Rev. Stat. 9116, and all provisions of section 9116 which are not in conflict with the provisions of the supplemental acts of 1939 and 1941 are still in force.
City officers have no power to expend city funds at any time to print and circulate petitions to reinitiate or to print and circulate explanatory materials urging reinitiation of a local improvement district.
(1) A city of the third class operating under a commission form of government may, in the exercise of its taxing power for revenue, establish a classification for fuel oil dealers only in its business and occupation tax ordinance.(2) A city of the third class may establish for business tax purposes a classification for every person except public utilities engaging within the city of the business of distributing at retail fuels used for purposes other than transportation.
A person is not eligible for appointment to a civil service position in the police or fire department under RCW 41.08.070 or 41.12.070 unless he has been a resident of the city for one year prior to taking the civil service examination, even though he may have been a resident for one year at the time a vacancy occurs in the classified service. A person is eligible for appointment to a civil service position in the police or fire department even though he is not a resident of the city at the time a vacancy occurs in the classified service unless the city has by ordinance established residential qualifications.
(1) Under the provisions of § 9, chapter 255, Laws of 1961, if after an examination of and report on the condition of the firemen's pension fund by an actuary, it is determined that the condition of the fund is such as not to require all or part of the millage levy therein provided for, such millage may be omitted or levied and used for other municipal purposes. (2) The word "actuary" as used in RCW 41.16.060 means the computing officer of an insurance company; a person skilled in calculating the value of life interests, annuities, and insurance. Whether or not an individual qualifies as an actuary is a question of fact since there is no legal provision in this state for crediting or qualifying an actuary for the purposes of RCW 41.16.060. (3) and (4) Examination and report of an actuary specified by RCW 41.16.060 contemplates an examination and report as to the actuarial soundness of the firemen's pension fund; not merely the anticipated cash disbursements or operating expenses of the fund for an ensuing fiscal year.
A local improvement district may be created by a city or town to finance construction of a shopping mall covering city owned sidewalks.
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.
A city or town does not have the authority to prohibit by ordinance the manufacture, importation, exportation, possession, sale, use or discharge of fireworks within its corporate limits but may regulate such activities under provisions of the state fireworks law (chapter 228, Laws of 1961, chapter 70.77 RCW).
Effective January 10, 1955; (1) Incorporated cities under five thousand population must be contained within a justice court district, (2) the police justice of a fourth class town must be the district justice of the peace of the district containing such town, (3) the mayor of a third class city under five thousand may appoint as police judge the district justice of the peace of the district in which such city is contained, or he may appoint some other person to serve as police judge, as he sees fit.