Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGLO 1973 NO. 46 > Apr 9 1973

The legislature may not constitutionally grant special property tax levy relief to home owner-taxpayer as a class only, and not grant the same property tax treatment to other real estate owned by corporations, small businesses, etc.

AGO 1954 NO. 345 > Nov 19 1954

1. Legislation leading to the valuation of real and personal property within a county or other political subdivision by the State Legislature or any agency of State Government would be unconstitutional as such tax is a local purpose.  2. An En Banc decision of the Supreme Court remains the authoritative statement of that Court even though a department of the Court may have subsequently decided to the contrary.

AGO 1954 NO. 370 > Dec 22 1954

1. Metropolitan tract of University is tax exempt. 2. Legislature may authorize regents to pay city for service to University property.