Other LanguagesProperty used by a nonprofit corporation for educational, benevolent, protective, or social departments of the association may claim the statutory exemption from county real estate tax under RCW 84.36.030.
(1) The department of natural resources may use public funds to acquire by eminent domain or otherwise a system of special use roads for the management, protection and harvest of timber on public lands. Such roads held in fee may be used by individuals and corporations pursuant to department regulation on a cost apportionment basis. (2) Truck travel confined exclusively to such special use roads is not subject to state use fuel tax and licensing requirements applicable to public highway operation. (3) If the fee is acquired in such lands and the land becomes unnecessary, it may be sold by the commissioner, but if only a use is acquired, it may be abandoned.
County assessor may require from a port district a full and accurate listing of all personal property it holds in storage on the assessment date regardless of whether such property is believed to be tax exempt.
Owners of easement may request separation from servient estate for taxation purposes and assessor must comply with request.
The City of Seattle may require Seattle School District No. 1 to collect and remit to the city the admission tax imposed by ordinance No. 72495, as amended by ordinance No. 82622, upon student activity cards.
Where an original corporation is divided into two new corporations, the real estate being transferred to one of the new corporations add the personalty to the other, the original corporation retaining all of the capital stock of the two new corporations, the transfer of real property from the original corporation to one of the new corporations constitutes a transfer subject to the real estate excise tax. The amount of tax payable is based upon the fair market value of the stock in the new corporation which is retained by the original corporation.
(1) The county treasurer has no duty to search available records for encumbrances upon real property being charged with unpaid personal property tax so long as it is owned by the person who owes the tax.(2) Where personal property tax is charged against real property the lien upon such property ranks in priority with other liens upon such real property in accordance with the date on which the real property was charged.(3) A preexisting mortgage would not lose priority over such a tax lien by reason of the fact that it was unrecorded.
The Spokane Junior Livestock Show is exempt from taxation except for that portion of the corporate property which is rented to outside interests.
Widows' and children's benefits under the railroad retirement act are not taxable under the Washington state inheritance tax acts.
(1) The issuance of a deed to a city or town under RCW 35.49.150 need not be authorized by county commissioners. (2) Cities and towns proceeding under this statute need not certify a statement of the amount of their assessment lien against the property involved to the county commissioners. (3) The county treasurer will issue the deed when a city or town elects to proceed under this statute.