The county real estate sales tax is imposed upon the transfer back of the vendee's interest in a breached contract to purchase real property unless the transfer is by court action to forfeit (not foreclose) based upon a proper forfeiture clause in the contract.
County Commissioners have no authority to sell gravel produced at sites owned by the county to private individuals.
A person under the age of 21 who is otherwise qualified may be appointed a deputy county auditor and may perform authorized functions of the office which are ministerial in nature.
County commissioners may, under the general authority granted by RCW 36.75.020, to improve, maintain, etc., county roads, enter into any and all contracts necessary to the proper performance of their functions.
Road and flood control work, made necessary by flood, falls within the purview of RCW 36.40.180, which permits county commissioners by a unanimous vote to make any expenditures necessary to meet nondebatable emergencies. Money may not be transferred from the current expense fund to the road fund or to the river improvement fund, to finance such emergencies.
RCW 36.13.020 is not violated by the commencement of census work 11 days prior to the expiration of the three‑year waiting period required by the statute provided the census work is not completed until after the three years have expired, since the term "made" imports completion of the census enumeration.In determining whether a county has sufficient population to rate a change of classification under chapter 36.13 RCW, the State Census Board may not forego obtaining the name, age, and occupation, if any, of each person resident in the county, but rather must strictly comply with the procedure set forth in RCW 36.13.030 for taking county censuses.