Other Languages(1) Subject to the qualifications stated below, a school district may lease its surplus facilities, under RCW 28A.58.040, to private schools, profit or nonprofit organizations or other governmental agencies so long as the leasing thereof will not interfere with the building's use for school purposes and the tenancy to be granted will not place the facility beyond the control of the district in the event it again becomes necessary for school purposes. (2) In all such cases some rental, either in money or something of equivalent value, must be paid; and with the exception of a rental to another governmental agency, that rent must be such as will (a) fully compensate the school district for its costs and expenses and (b) encompass the fair rental market value of the rented premises. (3) If the lease is either to a church-related school or to a private group for the conduct of religious worship or instruction, the property being rented must be sufficiently remote from other property being retained for school purposes to avoid the appearance of an endorsement of the religious activities of the lessee and also prevent any sectarian influence of the remaining public school operations. In addition, a procedure, preferably involving competitive bidding, must be utilized in the formation of the lease which will assure that all prospective tenants, religious or otherwise, have an equal opportunity to rent the 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.
RCW 58.08.040 does not require the payment of a deposit for anticipated property taxes upon the filing, pursuant to regulations adopted under RCW 58.17.060, of a "short plat" subsequent to May 31 in any year and prior to the date of collection of the taxes.
RCW 87.03.271 provides that the lien for a delinquent irrigation district assessment includes costs such as attorneys' fees. When the lien is foreclosed pursuant to the procedure set forth in chapter 87.06 RCW, the irrigation district may recover costs, including reasonable attorneys' fees.
Prior to January 1, 1973, a county treasurer may not utilize the advance tax collection procedures set forth in RCW 84.56.070 to collect property taxes imposed for the first time in October, 1972, against a mobile home which has become subject to an ad valorem property tax solely by reason of the enactment of §§ 70-74, chapter 299, Laws of 1971, 1st Ex. Sess.
1. RCW 84.48.010 authorizes the county board of equalization to equalize the assessment of the property in the county. The board has the authority to equalize property on the assessment role on its own motion, even if the property has not been revalued in the current year. 2. If the board of equalization equalizes the value of property on the assessment role, that was not revalued during the current year, the board must measure the value of that property against the fair market value in the assessor's revaluation year in which the property was valued.
(1) One who owns mineral rights, separate and apart from ownership of the land itself, is not required to join the landowner in applying for classification or designation of the land as forest land, open space, agricultural and farm land, or timber land for property tax purposes. (2) A notice of continuance of classification or designation is not required to be provided when the owner of such mineral rights transfers that interest to another.
RCW 84.34.065 sets forth a special method of valuation for property tax purposes which is applicable to farm and agricultural land only, and not the valuation of perennial plants located thereon; therefore, for purposes of ad valorem taxation, farm and agricultural land and taxable perennial plants located thereon should be listed and valued separately rather than being listed and valued as a unit.
Except under certain special circumstances whereby the normal relationship between a board of county commissioners and a county housing authority is modified, as further indicated herein, the sale of real property by a county commissioner to a county housing authority within the same county does not violate any statutory provision concerning conflicts of interest.
Section 3, chapter 230, Laws of 1963 (cf. RCW 26.04.180), which provides that a marriage license issued pursuant to the provisions of that chapter shall be void if the marriage is not solemnized within thirty days of the date of issuance of the license applies only to those licenses issued after, and not before, the effective date of the act, June 13, 1963.