Other LanguagesIt would not be constitutional for the legislature, in imposing an excise tax upon the harvesting of timber, to impose a special surtax applicable only to that timber which is exported.
(1) Municipal corporations which operate "automobile parking and storage garage businesses" are subject to the retail sales tax imposed by § 1, chapter 24, Laws of 1961, (RCW 82.04.050) regardless of whether the collections are made by meters. (2) Municipal corporations are required to pay the business and occupation tax when they operate a parking lot. However, when they lease the operation of the facilities to private parties the operator rather than the municipality must pay the tax. (3) Agencies of the state of Washington, such as the University of Washington, are not required to collect the sales tax and are not subject to the business and occupation tax.
The election requirements of § 5, chapter 174, Laws of 1965, Ex. Sess., are not satisfied by a township election authorizing a property tax levy when said election was held prior to the effective date of the statute.
Grain product known as "mill-feed" not exempt from personal property taxation, although shipped out of state before April 30th following assessment date.
Prior liens for property taxes terminate upon acquisition of the property by a school district. Such liens may be cancelled commencing June 9, 1955, by the April meeting of the county board of equalization.
(1) The maximum amount of a given school district's excess property tax levy under § 4(2), chapter 325, Laws of 1977, 1st Ex. Sess., for collection during the following calendar year, is to be computed solely on the basis of the district's basic education allocation for the last completed school year prior to the date of the levy. (2) Explanation of the circumstances under which a school district, pursuant to § 4(4), chapter 325, supra, may be permitted to exceed the levy lid established by § 4(2) thereof, and how the modified levy lid for such a district is to be determined.
(1) Where a given tract of real property has been charged for personal property taxes by a county treasurer acting pursuant to RCW 84.60.040, a tax lien for the personal property taxes involved runs against the real property so charged. (2) A tax lien for personal property attaching to selected real property under RCW 84.60.020 does not take priority over a real property mortgage to which the selected real property was already subject at the time of the county auditor's action.
A sale of real property or an easement for a valuable consideration, even when the sale is made and the price agreed upon under the pressure of condemnation proceedings as the alternative, is subject to the real estate sales tax imposed by the model ordinance enacted by most counties, as authorized by chapter 11, Laws of 1951, Ex. Sess.
The provisions of chapter 82.08 RCW (retail sales tax) are not applicable to sales by a county sheriff of unclaimed personal property pursuant to chapter 63.40 RCW unless the county is for some reason required to be registered for purposes of the business and occupation tax or the public utility tax by reason of its engagement in activities other than the sale of unclaimed personal property.
The state has no jurisdiction over crimes committed on an Indian reservation when the person or property of an Indian is affected. The county may require its schools located on an Indian reservation to collect the admissions tax from non-Indian patrons.