Other LanguagesMandatory one‑mill levy for fire district pension fund must be within millage limitations of RCW 52.16.130 and 52.16.140. Additional mill authorized by RCW 41.16.060 for that fund may exceed those limitations. Both such levies must be imposed if necessary to sustain the fund.
1. The excise tax does not apply to property settlement agreements which the parties make with the intent that such agreements are not to become final and binding until so ordered by the court pursuant to a divorce proceeding.2. The excise tax does apply to property settlement agreements which the parties intend to be final and binding irrespective of the completion of a contemplated divorce proceeding.
(1) The first real property taxes as to which the exemption provided for by chapter 168, Laws of 1965, Ex. Sess., is applicable are the taxes levied in 1966 for collection in 1967. (2) Under existing law, taxpayers who inadvertently fail to claim an exemption under chapter 168, Laws of 1965, Ex. Sess., may not obtain a refund of the amount of exemption to which they would have been entitled.
In order to redeem, by the payment of the taxes, interest, and costs due thereon, real property upon which certificates of delinquency have been issued, a person must have at least an existing pecuniary interest in such property.
The real estate excise tax does not apply to sales of timber made by Indians holding trust allotments where after the execution of the contracts the Indians have received fee patents to their lands.
Where a corporation transfers property owned by it in trust for its own use and benefit under the terms of which trust agreement the trust may be terminated by the beneficiary at any time, the transfer by the trustee to the beneficiary on termination of the trust is not subject to the real estate excise tax or the conveyance tax.
The county real estate excise tax applies to both conveyances where an owner desiring a new home conveys his existing home to a contractor who first uses the old home as collateral to secure a loan under FHA to finance the construction of the new home and then conveys the old home to a third person.
A city of the first class has no power granted to it to tax or license an illegal activity such as gambling.
1. Ch. 129, Laws of 1955, establishes a new assessment date for all new or altered buildings, and the uniformity clause of the Constitution is not violated.2. Ch. 129, Laws of 1955, does not change lien date for real property taxes.3. Ch. 129, Laws of 1955, does not affect power to municipality to require building permits for construction under $500.00, whether ordinance passed before or after statute.
Where a town duly annexes a contiguous area but the taxing officials are not notified of the boundary changes and the taxes are levied and collected as though the annexed area is outside the municipal limits: (1) The county must reimburse the town in the amount of the county road taxes which were erroneously levied and collected, but (2) A supplemental levy may not be made to recover the taxes which should have been derived from the municipal tax levy which was omitted.