AGO Opinion Topics: PROPERTY TAXES

Taxes assessed and paid on property previously escheated to the state may be recovered under the Small Claims Act.

The "period of cutting" and "rate of logging" factors listed in the timber appraisal manual prepared by the Tax Commission are proper factors to consider in common with the other factors herein listed in determining the valuation of merchantable timber for property tax purposes.

It is the duty of the county assessor, rather than the tax commission, to determine the assessed valuation of an intra-county [[intracounty]]coaxial TV cable.

The omission of an improvement in assessing real property may be corrected by first, the county assessor and secondly, by the county board of equalization.

Payment of taxes under protest may be made by taxpayer's agent; but protest must be made by or for each taxpayer. A protest may be in the form of a rubber stamp and must set forth all the grounds for the protest, and when it is claimed that the taxes are imposed unconstitutionally the protest is sufficient if it describes the act claimed to be unconstitutional and states that the taxes are collected pursuant to such unconstitutional act. Description of the property used by the treasurer in billing a taxpayer is sufficient for purposes of the protest. County treasurers may not withhold distribution of taxes paid under protest or which are paid under protest and refund of such taxes when in order may be made only pursuant to RCW 84.68.020 or 84.68.110 when applicable.  

County treasurers may not withhold distribution to taxing districts of taxes paid under protest, and refund of such taxes, when necessary, may be made only pursuant to RCW 84.68.020 or 84.68.110 when applicable.

One wishing to protest part or all of his property taxes, may pay his tax in two installments as permitted by RCW 84.56.020 and file his protest with the payment of each installment.

There appears to be no constitutional defect in proposed legislation which would constitute boards of school directors or boards of equalization with respect to property in school districts for purposes of school district taxes.