Other LanguagesUnder RCW 67.28.180, which authorizes the legislative body of any county or city to levy and collect a special excise tax on hotel and motel occupancies, the term "city" includes a municipal corporation of the fourth class, commonly known as a "town," organized and operating under the provisions of chapter 35.27 RCW.
In computing the income of an applicant for the retired person's property tax exemption provided for by RCW 84.36.370, all of the applicant's income from a federal civil service or railroad retirement pension is to be counted in determining his eligibility for this exemption except such pension payments as represent a return of capital or investment.
1. The term "tourist expansion" as used in RCW 67.28.210 refers to activities designed to increase tourism and tourist activity in a given geographical area. 2. RCW 67.28.210 does not generally permit counties or cities to use tax revenues generated thereunder for the production or resale of shirts containing the logo of an annual community event; however, the proviso added to the statute by Laws of 1995, Ch. 290, section 1 does permit the proceeds to be used for advertising and promotional materials, which might include promotional shirts, where the conditions set forth in the proviso are met. 3. RCW 67.28.210 governs the expenditure of revenues authorized by its language; RCW 35.21.700 is a more general statute covering expenditure by cities of other available revenues.
Under the existing legislative implementation of Amendment 47 to the state constitution, a life tenant (i.e., one who holds only a life estate) in residential real property does not have a legally sufficient interest in the property to qualify for an exemption from the first fifty dollars of real property taxes due and payable as to such property.
1. Chapter 84.34 RCW provides for current use valuation for the purpose of property tax assessments of land classified as agricultural, open space, or timber land. RCW 84.34.108 sets out the consequences when classified land is transferred. The term "transfer" in RCW 84.34.108 includes a transfer of ownership by inheritance. 2. Chapter 84.33 RCW creates a special system of taxation for property which is classified or designated as forest land. R CW 84.33.120 and RCW 84.33.140 set out the consequences when forest land is transferred. The term "transfer" in RCW 84.33.120 and 84.33.140 includes a transfer of ownership by inheritance.
The interest rate of 10% per annum which is provided for by § 3, chapter 216, Laws of 1969, Ex. Sess., with respect to the collection of delinquent real and personal property tax is applicable to property taxes which had become delinquent prior to the effective date of the 1969 act but which are tendered for payment on or after that date.
Even though no portion of the local motor vehicle excise taxes provided for by RCW 35.58.273 is, itself, to be distributed to cities and towns under RCW 82.44.150(2) through (4), the state treasurer, in computing the amount of motor vehicle excise tax to be distributed thereunder, is to include that local tax in his calculations.
None of the provisions of chapter 198, Laws of 1961, and chapter 20, Laws of 1961, Ex. Sess., authorizing "community colleges" applies to any school district presently operating an extended secondary program (so-called junior colleges) which does not elect to bring its program within the new legislation.
(1) Owners of travel trailers licensed in this state for 1971 who wait until after May 23, 1972, to pay their 1972 excise tax and to license their trailers for this year are not entitled to have this tax computed at the new rate provided for by chapter 144, Laws of 1972, Ex. Sess.(2) There is no distinction to be made between the 1972 excise tax status of travel trailers and campers under chapter 144, Laws of 1972, Ex. Sess., even though campers were not required to be licensed until January 1, 1972.(3) Owners of travel trailers or campers who paid their 1972 excise taxes when due or between the due date and May 23, 1972, are not entitled to a refund of some portion of the differential between the old and new rates.(4) A person who owned and was in possession of a camper in this state on the date the 1972 excise tax thereon became due is not entitled to an abatement of this tax for that portion of the year which elapses before he first licensed his camper.