Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1976 NO. 5 > Feb 3 1976

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 1974 NO. 6 > Feb 13 1974

(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.

AGLO 1975 NO. 6 > Jan 20 1975

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.

AGO 1969 NO. 6 > Feb 27 1969

(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 1995 NO. 6 > Apr 27 1995

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.

AGLO 1982 NO. 26 > Nov 19 1982

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 1973 NO. 92 > Sep 7 1973

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.

AGO 1962 NO. 150 > Jul 30 1962

Individuals employed on a farm in the employment of any person, partnership, association, corporation or other organization in connection with cultivation of the soil are exempt from the provisions of the 1961 minimum wage and hour act.

AGO 1958 NO. 206 > Jun 25 1958

Personal property such as supply inventories and repair parts for machinery of manufacturers is taxable.

AGO 1950 NO. 283 > Jun 2 1950

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.

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