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AGO Opinions with Topic: PERSONAL PROPERTY TAX
AGO 1963 No. 31 >  June 17, 1963
TAXATION - PERSONAL PROPERTY TAX - ALFALFA SEED - WHEN EXEMPTION APPLICABLE
TAXATION ‑- PERSONAL PROPERTY TAX ‑- ALFALFA SEED ‑- WHEN EXEMPTION APPLICABLE (1) Alfalfa seed sold and delivered by the farmer-producer to a processor is subject to applicable property taxes even though it is shipped out of the state on or before April 30 of the first year in which it would otherwise be taxable. (2) Alfalfa seed is exempt from property taxes otherwise applicable if owned by the farmer-producer on the first day of January following harvesting, and this exemption applies whether or not the seed was grown in another state and shipped into Washington for storage.
AGO 1953 No. 105 >  July 28, 1953
MOTOR VEHICLES - TRAILERS - LICENSES - MOTOR VEHICLE EXCISE TAX - PERSONAL PROPERTY TAX
MOTOR VEHICLES ‑- TRAILERS ‑- LICENSES ‑- MOTOR VEHICLE EXCISE TAX ‑- PERSONAL PROPERTY TAX Questions and answers relative to licensing and payment or collection of motor vehicle excise tax or personal property tax upon trailers, including house trailers, as affected by section 5, chapter 252, Laws of 1953. (Overruling in part our opinions to the Tax Commission dated March 20, 1944 and October 13, 1949).
AGO 1950 No. 226 >  February 27, 1950
TAXATION - PERSONAL PROPERTY TAX - CHARGING LIEN AGAINST REAL PROPERTY OF TAXPAYER - PRIORITY AS AGAINST PRIOR ENCUMBRANCES, RECORDED AND UNRECORDED
TAXATION -- PERSONAL PROPERTY TAX -- CHARGING LIEN AGAINST REAL PROPERTY OF TAXPAYER -- PRIORITY AS AGAINST PRIOR ENCUMBRANCES, RECORDED AND UNRECORDED

(1) The county treasurer has no duty to search available records for encumbrances upon real property being charged with unpaid personal property tax so long as it is owned by the person who owes the tax.(2) Where personal property tax is charged against real property the lien upon such property ranks in priority with other liens upon such real property in accordance with the date on which the real property was charged.(3) A preexisting mortgage would not lose priority over such a tax lien by reason of the fact that it was unrecorded.

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