Other LanguagesWe believe that the provisions of chapter 125, Laws of 1967, under which the state of Washington became a party to the multistate tax compact, are effective as Washington law without any legal necessity for consent to formation of the compact to be granted by the United States Congress; however, the enactment of a consent bill by Congress would completely remove any conceivable doubt as to the validity of the compact.
(1) The amendatory reduction of the interest rate on delinquent property taxes for the first five hundred dollars of such taxes for a single year (from a rate of 10% to a rate of 5%) contained in § 3, chapter 288, Laws of 1971, 1st Ex. Sess., applies to taxes which were already delinquent prior to the effective date thereof.(2) This reduced interest rate on delinquent taxes will continue into future years, until and unless the legislature acts again in this area.
Where a person eligible for the real property tax exemption granted for residences owned and occupied by certain senior citizens pursuant to RCW 84.36.370-84.36.380 has timely claimed this exemption and paid his "first half" taxes by April 30 of the year when due as required by RCW 84.56.020 ‑ and then, prior to the due date for the second half payment he sells the property to a noneligible grantee who assumes the obligation to pay the remaining taxes, the grantee will be required to pay one‑half of the original amount levied.
(1) The fact that a county assessor's "current use value" for certain farm and agricultural land ( i.e. , land which has received current use classification under RCW 84.34.030 and 84.34.035) is higher than the value which the assessor would have assigned to the land had it not been so classified does not necessarily mean that the current use value is incorrect ( i.e. , too high). (2) A landowner who has requested current use classification for his farm and agricultural land, pursuant to RCW 84.34.030, may then have such classification removed (a) after the assessor has approved such request but (b) prior to the date of the first payment of the property taxes which would be based upon such classification. (3) Explanation of the property tax consequences of such a removal in a case in which the "current use" determination of value is properly higher than that which would have been assigned had the land not received current use classification.
Neither Article VII, § 10 of the Washington Constitution nor such implementing legislation as is contained in RCW 84.36.381 et seq., qualify an individual for a property tax exemption with respect to a ". . . residence occupied by a share owner under a cooperative housing association agreement [which] is not owned by the association, but is leased by the association from a third party pursuant to a long term lease."
(1) While clarification may also have been an object of the passage of § 2, chapter 209, Laws of 1979, 1st Ex. Sess., amending RCW 83.04.013, its passage further evidences a legislative intent to make certain substantive changes in that statute. (2) Prior to the foregoing 1979 amendment to RCW 83.04.013, attorneys' fees incurred in an estate administration other than those attorneys' fees incidental to the preparation of federal and state inheritance tax returns were deductible for inheritance tax purposes.
1. RCW 87.06.100(4) provides that when an irrigation district sells property acquired in a foreclosure proceeding, it shall not provide a deed to the purchaser until various outstanding taxes and assessments are paid. These various taxes and assessments must be paid even if they exceed the market value of the property. 2. If a county sells property acquired at a foreclosure proceeding, the distribution of the proceeds of sale is governed by RCW 84.64.230. An irrigation district is entitled to a share of the proceeds of sale under RCW 84.64.230 because the irrigation district lien established by RCW 87.03.265 is of equal rank with the lien for general taxes established by RCW 84.60.010. 3. RCW 84.64.230 provides that no claim shall be allowed against the county on property acquired by the county by tax deed in a foreclosure proceeding. Thus, an irrigation district cannot foreclose its lien on tax deed property held by the county.
(1) Grains, flours, fruit, fruit products, vegetables, vegetable products, fish and fish products which are specifically granted a limited property exemption by RCW 84.36.140-84.36.162, may also be exempt under the provisions of RCW 84.36.171-84.36.174. AGO 63-64 No. 99. (2) A taxpayer need not have actual orders for specific goods with a determined out-of-state destination at the time the property is brought into this state or when the affidavit for exemption is filed in order to obtain the exemption accorded by RCW 84.36.171, et seq. (3) The exemptions of goods provided by RCW 84.36.171 will apply only when it is shown that the specific goods listed in the affidavit were the identical goods which were later shipped out of state by the date required.
Except as permitted by RCW 84.41.041 based on appropriate statistical data, no revaluation of property for tax purposes can take place without a physical inspection.
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.