Other LanguagesNeither Article VII, § 10 of the Washington Constitution nor such implementing legislation as is contained in RCW 84.36.381 et seq., qualify an individual for a property tax exemption with respect to a ". . . residence occupied by a share owner under a cooperative housing association agreement [which] is not owned by the association, but is leased by the association from a third party pursuant to a long term lease."
An "open space" classification may be granted under chapter 84.34 RCW to a tract of land the preservation of which in its present use would conserve and enhance natural or scenic resources, even though the tract in question is less than five acres in size.
The tax exemption provided for under §§ 4 and 5 of chapter 288, Laws of 1971, 1st Ex. Sess., for certain elderly or retired persons is a personal exemption which does not follow the property to the benefit of the claimant's heirs or grantees; therefore, when a person who is qualified for this tax exemption timely files his claim for it but thereafter dies or sells the property upon which he resides prior to the time the taxes to which the exemption applies become payable, his heirs or other new owners of the subject property do not receive the benefit of the exemption.
(1) A county assessor may, within the limits prescribed by RCW 84.40.030 and Article VII, § 2, Amendment 17, Washington State Constitution (assessment of property at fifty percent of its true and fair value in money) increase the level of assessment on all property in his county on a uniform basis although it may not be possible to make a physical inspection or reappraisement of all the property in the county during a single year. (2) A county assessor whose records do not specifically list the 100% market value of properties in the county, but simply the assessed value, may nevertheless make the contemplated adjustment in the level of assessment since full true and fair market value is ascertainable from the information available in his office.
The provisions of RCW 7.28.070 and 7.28.080 regarding the acquisition of title to real property by adverse possession do not apply to land owned by a city in connection with its municipal water system for the purpose of insuring that the residents of such city will continue to have an adequate water supply.
Kitsap county may legally assess and tax property the title to which is held by the Kitsap county fair association, even though the fair association has been named the agent for the county fair by the county commissioners.
(1) Where a given tract of real property has been charged for personal property taxes by a county treasurer acting pursuant to RCW 84.60.040, a tax lien for the personal property taxes involved runs against the real property so charged. (2) A tax lien for personal property attaching to selected real property under RCW 84.60.020 does not take priority over a real property mortgage to which the selected real property was already subject at the time of the county auditor's action.
The county, acting through its board of county commissioners or other official, is not legally authorized to refund the last half of a real property tax which was paid for the entire year prior to April 30, when the property is acquired by purchase or condemnation by the state of Washington or any of its political subdivisions prior to that date.
If a board of county commissioners elects to conduct its annual budget hearing on the first Monday in December, as permitted by RCW 36.40.071, instead of conducting that hearing on the first Monday in October as provided for under RCW 36.40.070, the board may then lawfully fix the amount of the county property tax levy necessary to fund the budget at that later time rather than on the second Monday in October as "apparently mandated" by RCW 84.52.070.
Where a municipal corporation leases its grounds and buildings to a private club which discriminates in its choice of members on the basis of race, the courts have indicated that the question of whether or not there is a violation of the equal protection clause of the 14th Amendment to the United States Constitution will depend upon all of the facts and circumstances of a particular case.