Other LanguagesExcept as permitted by RCW 84.41.041 based on appropriate statistical data, no revaluation of property for tax purposes can take place without a physical inspection.
1. RCW 87.06.100(4) provides that when an irrigation district sells property acquired in a foreclosure proceeding, it shall not provide a deed to the purchaser until various outstanding taxes and assessments are paid. These various taxes and assessments must be paid even if they exceed the market value of the property. 2. If a county sells property acquired at a foreclosure proceeding, the distribution of the proceeds of sale is governed by RCW 84.64.230. An irrigation district is entitled to a share of the proceeds of sale under RCW 84.64.230 because the irrigation district lien established by RCW 87.03.265 is of equal rank with the lien for general taxes established by RCW 84.60.010. 3. RCW 84.64.230 provides that no claim shall be allowed against the county on property acquired by the county by tax deed in a foreclosure proceeding. Thus, an irrigation district cannot foreclose its lien on tax deed property held by the county.
Unless restricted by the provisions of it own charter, a code city may, but is not required to call for bids on real property owned by it before selling such property either to a private party or to any other purchaser.
The use of a portion of certain public assembly hall property owned by a nonprofit corporation for a purpose other than the conduct of public gatherings, pursuant to a rental agreement, is not a use for which such an organization has been granted a property tax exemption under RCW 84.26.037; if, however, segregation or severance of that particular portion of the property is possible, the organization will not lose the exemption on the entire property.
To facilitate a sale by a city under RCW 35.53.030 of property held in trust by the city, a county may not agree to receive less than the full amount of taxes, interest, and penalties owed to it on such property in order to place the property back on the tax rolls
The extent of voter approval required in order for a taxing district to exceed the statutory limitation on levy rates established by RCW 84.55.010 through 84.55.040 is a simple majority in accordance with RCW 84.55.050.
1. Service must provide notice reasonably calculated to inform interested parties of proceedings which may directly and adversely affect t heir legally protected interests. Notice by publication and posting is adequate where the name and address of the owner are not known or cannot be discovered by a governmental entity with a minimal effort. Whether any particular service is adequate is a factual question that cannot be resolved in an Attorney General's Opinion. 2. An irrigation district cannot include reasonable attorney fees or statutory attorney fees in a certificate of delinquency or as part of the amount that must be paid to redeem the property. 3. RCW 87.06.100(1) provides that an entity buying property at a foreclosure sale must pay the full amount of all property taxes and certain other taxes before receiving a deed from the irrigation district. RCW 87.06.070 provides that the court shall specify the minimum sales price below which the property shall not be sold. While there is no statutory requirement that the minimum sales price set by the court included the full amount of all property taxes and other taxes, the effect of these two statutes is that the district cannot provide a deed unless the taxes specified in the statute are paid. 4. RCW 87.06.050 provides that any party in interest of property for which a certificate of delinquency has been prepared may redeem the property as provided by the statutes. RCW 87.06.010(4) defines party in interest as an occupant of the property, the owner of record, and any other person having a financial interest of record in the property.
The actual value of the taxable property in the county or district, for purposes of the tax to be levied for tuberculosis hospital facilities under §§ 11, 18 and 21 of chapter 277, Laws of 1971, 1st Ex. Sess., is in each instance to be ascertained by means of multiplying the appropriate county assessor's determination of assessed valuation of each tax parcel by two.
A port district, in leasing certain land which it owns adjacent to an airport operated by it, may restrict the lessee's use of that land to the maintenance and operation of an agricultural farm where such use is determined to be necessary in connection with the airport operation; such a district, however, may not itself engage in farming activities.
RCW 84.48.010, in requiring county boards of equalization convened pursuant thereto to meet in open session, requires that all sessions of a county board of equalization which have been convened pursuant to this statute be open to attendance by the public except where the county assessor proposes to offer in evidence information which he has obtained under RCW 84.48.340; where such evidence is offered, the board's session must be closed to the public unless the taxpayer against whom the evidence is offered accedes to the opening of the session to the public, and thereby waives his right to confidentiality.