Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1965 NO. 60 >
DISTRICTS ‑- SCHOOLS ‑- BOARD OF DIRECTORS ‑- SPECIAL EXCESS TAX LEVY ‑- AUTHORITY OF DIRECTOR TO REDUCE OR RESCIND AFTER APPROVAL BY VOTERS. Where the board of directors of a school district determines that the purposes for which a special excess tax levy was passed by the people are unattainable
AGO 1965 NO. 61 >
COUNTIES ‑ BOARD OF COMMISSIONERS ‑ COUNTY ROAD FUND ‑ BUILDING FOR ROAD EQUIPMENT AND OFFICE OF COUNTY ENGINEER. The board of county commissioners may expend county road funds to construct a separate building on courthouse grounds for housing county road equipment and to provide office space for
AGO 1965 NO. 62 >
DISTRICTS ‑- DRAINAGE ‑- MAINTENANCE OF SYSTEM OF DITCHES TO CARRY OFF SURFACE WATERS ‑- CONTRACT BETWEEN DISTRICT AND INCORPORATED TOWN. A drainage district organized under chapter 85.06 RCW and an incorporated town are authorized to enter into a contract whereby the town will provide financial
AGO 1965 NO. 63 >
OFFICES AND OFFICERS ‑- STATE ‑- DEPARTMENT OF CONSERVATION ‑- FLOOD CONTROL PROJECTS ‑- PARTICIPATION WITH MUNICIPALITIES UNDER CHAPTER 86.26 RCW ‑- PORT DISTRICTS EXCLUDED. Under existing state law the director of the department of conservation is not authorized by chapter 86.26 RCW to
AGO 1965 NO. 64 >
TAXATION ‑- REAL ESTATE EXCISE ‑- JOINT PURCHASE OF PROPERTY ‑- SALE OF ESTATE OF ONE VENDEE TO REMAINING VENDEES. Where a number of vendees under an executory contract for the sale of real estate are jointly and severally liable for payment of the full purchase price, the real estate tax on the
AGO 1965 NO. 65 >
TAXATION ‑- PROPERTY ‑- VALUATION ‑- "TRUE AND FAIR VALUE." The "true and fair value of property in money" for property tax valuation purposes is its market value or the amount of money a buyer willing, but not obligated to buy would pay for it to a seller willing, but not obligated to sell.  In