Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1971 NO. 3 > Jan 14 1971

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 1977 NO. 8 > Mar 3 1977

(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 1972 NO. 11 > May 12 1972

(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 1972 NO. 13 > Jul 19 1972

(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 > Jul 19 1972

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.

AGLO 1979 NO. 17 > Mar 29 1979

(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.

AGO 1957 NO. 101 > Jul 24 1957

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.