Other LanguagesThe 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.
The county assessor may properly certify his assessment list to the County Board of Equalization although property in only part of the county has been reappraised during the current tax year. The assessor may also reappraise improved property while returning unimproved property at previous valuations.
A school district which has an indebtedness in excess of one and one‑half per cent of the last assessed valuation of property in the district cannot purchase real property on an installment contract without prior approval of the electors of the district.
A city to which territory is annexed effective December 31, 1949, will not be entitled to a share of the taxes levied in 1949 upon the property therein.
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.