Other LanguagesWhere property of the type designated in RCW 84.36.171 is brought into the state, held in storage in a public or private warehouse within the county, kept physically segregated, and then shipped out of the state by the end of the year in which a "free port" tax exemption is claimed, this exemption must be denied if, while being held in storage within this state, it is subjected to some process which changes its form or nature; e.g., bending or cutting metal rails, laminating plywood, custom cutting and shaping of structural "I" beams, etc.
(1) Seed peas in the hands of a seed company on the first day of January are exempt from property taxation under RCW 84.44.060 where the seed peas are grown and harvested during the preceding year by a farmer pursuant to a joint venture or bailment contract with the seed company. (2) Seed peas which are designed and used for seed purposes cannot qualify for the property tax exemption provided by RCW 84.36.140-84.36.162.
Debtor of delinquent federal taxpayer need not pay over to government funds owed to taxpayer until actual service of notice of levy.
(1) If a property owner claiming a tax exemption under § 4, chapter 288, Laws of 1971, 1st Ex. Sess., received income during the preceding calendar year "of the type and amount which would cause any reduction from social security benefits for a recipient of such benefits pursuant to 42 U.S.C. 403 as in effect on the effective date of this 1971 amendatory act," then such taxpayer is disqualified for the subject tax exemption even though his or her total amount of income was less than the $4,000 annual maximum provided for in subsection (5) for a one hundred percent excess levy exemption.(2) Action by the United States Congress at some time in the future to amend the provisions of 42 U.S.C. 403 so as to increase the amount of earnings which a social security recipient may have without reduction of his or her social security benefits will not, automatically, have the effect of increasing the amount of earnings which a Washington taxpayer may have and still qualify for the property tax exemption provided for by § 4, chapter 288, Laws of 1971, 1st Ex. Sess.
To facilitate a sale by a city under RCW 35.53.030 of property held in trust by the city, a county may not agree to receive less than the full amount of taxes, interest, and penalties owed to it on such property in order to place the property back on the tax rolls
(1) The 106% statutory limit on ad valorem property taxes established by RCW 84.55.010, et seq., is applicable to a tax levy imposed by a port district under RCW 53.36.020.
(2) Because of the applicability of RCW 84.55.010, et seq., to such port district property taxes, a newly formed port district will be unable to levy any property taxes under RCW 53.36.020 without first obtaining voter approval in accordance with RCW 84.55.050.
(3) Port district property tax levies are not subject to the 1% constitutional limitation contained in Article VII, § 2 of the state constitution, as amended, and for that reason they are not subject to any of the related statutory limitations contained in chapter 84.52 RCW.
An "open space" classification may be granted under chapter 84.34 RCW to a tract of land the preservation of which in its present use would conserve and enhance natural or scenic resources, even though the tract in question is less than five acres in size.
The extent of voter approval required in order for a taxing district to exceed the statutory limitation on levy rates established by RCW 84.55.010 through 84.55.040 is a simple majority in accordance with RCW 84.55.050.
The interest of private contract vendees in standing timber situated upon tribal and allotted lands within the Colville Indian Reservation is taxable by Okanogan County as personal property.The value for tax purposes of the vendees' interest in said executory contracts may be determined by reference to Property Tax Bulletin No. 175.
Where the board of directors of a school district, by appropriate resolution, calls a special election for submission to the voters of a proposition to levy ad valorem property taxes in excess of the constitutional forty mill limit, and presents this resolution to the county auditor at least forty-five days prior to the election date specified therein, it is not necessary for the auditor to find the existence of an emergency in order to hold the election on the date fixed by the school board.