Other Languages1. RCW 84.56.023 authorizes counties to accept payment of property taxes by credit card. If the county utilizes this procedure, it must collect fully payment of taxes, interest and penalties without discount. 2. RCW 84.56.023 does not grant the county the authority to collect from the taxpayer a service fee on behalf of the bank issuing the credit card.
1. RCW 58.04.007 permits property owners to resolve uncertain or disputed property boundaries when the boundary line cannot be ascertained through a reference to public records or physical landmarks, or where there is an actual dispute between landowners about the location of the boundary line. 2. A charter county has authority to implement and facilitate the operation of RCW 58.04.007 by prescribing procedures to be followed in recording written agreements concerning the resolution of unknown or disputed boundary lines, including requirements for county review of documents presented for recording where the county provisions are not in conflict with statutory law.
If a taxing district gains voter approval for a multi-year property tax levy lid lift as permitted by RCW 84.55.050 and does not specify that the levy is for a limited period of time or for a limited purpose, subsequent levy lids will be calculated using the actual amount levied by the district in the final year of the period covered by the levy lid lift, adjusted thereafter by the statutory limit factor and by any additional factors applicable under the law.
1. A pawnbroker or second-hand dealer in the business of purchasing scrap metal for recycling and remanufacture is not required to follow the reporting requirements of RCW 19.60.020 and .040 to the extent the pawnbroker or second-hand dealer is dealing with “metal junk” as defined in RCW 19.60.010(2), because of the exemption set forth in RCW 19.60.085(4).
2. The existing definitions of “metal junk” and “second-hand property” in RCW 19.60.010 are not broad enough to include all metal that might be purchased for further processing and recycling.
he 106 percent limitation on property taxes imposed by RCW 84.55.010 applies to taxes levied by a county pursuant to RCW 84.68.040 for the county refund fund; and the limitation is to be applied to the levy for the year in which the refund is made and not the year for which it is made.
Where (but only where) a mobile home is permanently affixed to a tract or realty so as to constitute an improvement, and the bona fide purchaser, encumbrancer or contract buyer has acquired an interest in the real estate upon which it is located prior to the time the mobile home is assessed, the proviso to the second sentence of RCW 84.40.080 will apply so as to prevent an omitted property assessment.
1. Article 7 of the Washington State Constitution does not require that property subject to ad valorem property tax be assessed at 100 per cent of true and fair value. 2. The State Constitution imposes three requirements on the assessment of property subject to ad valorem property tax: (1) any tax must be uniform, as to any class of property within the territorial limits of the authority levying the tax; (2) the valuation system must be administered in a systematic, non-discriminatory manner; and, (3) the aggregate of all taxes levied upon real and personal property by the state and all taxing districts must not, in any year, exceed one per cent of true and fair value of each property.
(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.
A coliseum owned jointly by a private corporation and a city is neither wholly nor partially exempted from state and local property taxes under article 7, section 1 of the state constitution or RCW 84.36.010.
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.