Other Languages(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.
In acting upon a proposal to form a water district under RCW 57.02.040, a board of county commissioners is to make certain determinations; however, the board may properly receive and consider the advice of the appropriate state agencies in connection therewith.
A county may lease its property (excluding that held in trust as acquired for non-payment of taxes), to a city for municipal purposes, but must comply with the provisions of sections 4019 to 4022 (as last amended by chapter 41, Laws of 1951) Rem. Rev. Stat., and may not negotiate such a lease without notice and hearing.
County commissioners cannot create a new county office to be known as the county Veterans Aid Bureau, and appoint an individual to administer such office.
The offices of county commissioner and mayor of a third class city are incompatible.
(1) Under existing state law the residents of a county do not have the power to enact county-wide legislation by initiative. (2) The residents of a county do not have the power of referendum under existing state law in regard to ordinances or regulations duly enacted by a board of county commissioners.
County Commissioners cannot make valid approval of claim more than thirty days after biennium.
(1) The vacation of a ferry service by a board of county commissioners constitutes, and is subject to the same provisions governing, the vacation of a county road or bridge; however, if existing ferry service has been discontinued because the system has been destroyed or partially destroyed, the decision of the board of county commissioners, exercising its discretion, not to repair, reconstruct or re‑establish [[reestablish]] ferry service is not under existing law subject to any procedural requirements. (2) There is no obligation on the part of the highway department or county road departments to plow out or remove snow deposited on entrances to private driveways or roads, within the public highway rights of way, during the plowing of county roads or state highways, provided that access rights have not been taken thereby.
(1) A board of county commissioners may not appoint one of its members to fill a vacancy in the state House of Representatives.
(2) If a county commissioner were to resign for the sole purpose of accepting an appointment to the House of Representatives under a prior agreement to that effect with the board of which he was a member, the member would still be ineligible for the appointment notwithstanding his resignation.
A board of county commissioners has the discretionary authority not to proceed with a hearing on the merits on charges preferred against a civil service commissioner under RCW 41.14.030 when it believes that the charges are frivolous.