Other LanguagesThe legislature may constitutionally authorize counties and cities to impose and collect a license fee on motor vehicles and/or a tax on motor vehicle fuel and to use the revenue collected therefrom for purposes other than "highway purposes" as that term is used and defined in Article II, § 40 (Amendment 18) of the Washington Constitution.
Property held or acquired by the Farmers Home Administration pursuant to its loan programs (except for property used for administrative purposes of the agency) is subject to state ad valorem taxation to the same extent as other property.
Voter approval only constitutes a condition precedent to continuation of a port district tax levy under RCW 53.36.100, after the sixth year of the levy, in those instances where, in response to publication of the district's notice of intent to continue the levy, a sufficient petition in opposition thereto has been circulated and filed with the county auditor.
(1) The substantive provisions of §§ 1 through 7 of chapter 40, Laws of 1973, 2nd Ex. Sess., redefining the standards to be applied in determining the eligibility of certain property for an exemption from property taxation, apply to assessments made in 1973 for taxes due and payable in 1974. (2) The procedural requirements of §§ 9 through 19 of chapter 40, Laws of 1973, 2nd Ex. Sess., under which the function of determining the eligibility of property for a tax exemption is, henceforth, to be performed by the state department of revenue instead of the various county assessors and boards of equalization, do not apply in the case of assessments made in 1973 for taxes due and payable in 1974. (3) The remedies available under existing law for taxpayers who, during 1974, received tax statements covering properties which qualify for an exemption under §§ 1 through 7, chapter 40, Laws of 1973, 2nd Ex. Sess., include a request for cancellation of the assessment as provided for in RCW 84.56.400, a suit for a refund pursuant to chapter 84.68 RCW, or an injunction under RCW 84.68.010 (2). (4) The provisions of § 21, chapter 40, Laws of 1973, 2nd Ex. Sess., making a general fund appropriation to the department of revenue to administer the provisions of this new property tax exemption law, do not authorize that department to reimburse the counties for their costs incurred in determining property tax exemptions during the 1973 assessment year.
1.A fire protection district may withdraw an area from the boundaries of the district pursuant to RCW 52.04.056 without first referring such action to a vote of the property owners residing within the withdrawn area.2.A fire protection district may not provide fire and emergency medical services, on a regular basis, to an area that has been withdrawn from the district pursuant to RCW 52.04.056.3.A fire protection district that has withdrawn an area from its boundaries pursuant to RCW 52.04.056 may not "reannex" the area in the same year and thus provide the area with services without subjecting the property in the area to a tax levy for the year.4.Where a fire protection district withdraws territory pursuant to RCW 52.04.056 which constitutes only a portion of another taxing district, and the boundaries of the fire protection district are reestablished after March 1 of a given year, the year's tax levy will be based on the former and not on the reestablished boundaries.5.The procedures in RCW 52.04.056, which govern the withdrawal and reannexation of territories of fire protection districts in certain circumstances, are not subject to the boundary review procedures set forth in chapter 36.93 RCW.
1. A recorded declaration that a property owner holds real estate in "allodial freehold" is ineffective to exempt the real estate from property taxes levied under state law. 2. A declaration of homestead filed on real estate pursuant to chapter 6.13 RCW does not prevent the foreclosure and sale of real estate for unpaid property taxes, as property taxes are not "debts of the owner" and thus are not rendered exempt from execution by RCW 6.13.070.
(1) The conveyance by a national bank of certain of its banking premises constitutes a "sale" within the meaning of RCW 28A.45.010 under the following circumstances: (a) the purpose for the conveyance is compliance with a directive from the Comptroller of the Currency pursuant to 12 U.S.C.371d; (b) simultaneously with the conveyance the new owner of the property leases it back to the bank under a lease agreement which allows the bank to repurchase the premises at any time during the term of the lease; and (c) the bank is required, under the same lease agreement, to repurchase the premises in any event upon expiration of the term of the lease. (2) Under these same circumstances, the agreement for a lease‑back with option to purchase is also a "sale" within the meaning of RCW 28A.45.010.
(1) In determining the "true and fair value" of beer which is still in storage in the brewer's warehouse, the federal excise tax on beer is not to be regarded as an element of its value. (2) The exemption from ad valorem property taxation of ore or metal shipped from out the state to any smelter or refining works within the state, while in process of reduction or refinement and for thirty days thereafter, which is provided for by RCW 84.36.181, extends to alumina on the basis that this substance is an ore. (3) Barley malt which is stored in the elevators of a malting business is not exempt from taxation as "grain or flour" within the meaning of RCW 84.36.140.
The expiration date set forth in § 2, chapter 67, Laws of 1973, 1st Ex. Sess., is only applicable to the amendatory proviso contained in § 1 of that act and not to the entire 106% limitation upon regular property taxes provided for by RCW 84.55.010, et seq.
(1) RCW 41.26.040(3) does not prohibit a city or town from using property tax revenues obtained under RCW 41.16.060 for municipal purposes other than the funding of firemen's pensions in those cases where such other uses are permitted by the terms of the latter statute. (2) A municipality which first created a full time, paid fire department after March 1, 1970, the date upon which the LEOFF system became operative, is not authorized to levy the additional property tax provided for in RCW 41.16.060.