Other LanguagesIf a mobile home meets the conditions set forth in the first paragraph of RCW 82.50.180 (5), it is not necessary, in order for the unit to be placed on the real property tax rolls of the county in which it is located, that the owner thereof make a request to the county assessor for such entry.
The lien in favor of the state for payment of deferred property taxes and special assessments created under RCW 84.38.100 is canceled when a county acquires title to the property through foreclosure for delinquent taxes. Where the county later sells such property, sales proceeds are apportioned pursuant to RCW 36.35.110.
1. A municipality that imposes a tax on its electric utility department pursuant to RCW 35.21.860 and [35.21].865 may measure the tax by the utility department's gross revenues, derived from the utility's customers located both inside and outside the city, so long as the tax is within constitutional limits. 2. A municipality may not levy a tax on another municipality without express authority. RCW 35.21.860 and [35.21].865 do not authorize one municipality to levy a tax on the electric utility department of another municipality.
The real estate excise tax provided for by chapter 28.45 RCW does not apply to a conveyance of real property from the owner thereof to himself as trustee for his own benefit, with the right to revoke the trust at any time prior to death being reserved, and with his children being designated as alternative beneficiaries in the event that the trust is not thus revoked prior to death.
Impact upon residents of incorporated cities and towns, and upon the governing bodies thereof, of a decision by the county within which they are located to impose a local sales and use tax under RCW 82.14.030.
(1) The Economic Assistance Authority may not refuse to certify, for an investment tax deferral, an investment project which is otherwise qualified under RCW 43.31A.130 on the ground that the project will not have a sufficient impact on employment within the geographic area involved. (2) The $30,000,000 cumulative limit on project costs imposed by § 2, chapter 76, Laws of 1981, encompasses all outstanding deferrals granted all sufficiently related business entities.
Section 9 (4), chapter 241, Laws of 1969, Ex. Sess., by which the legislature extended the state's pre emption of excise taxation with respect to insurers to include "or their agents," does not prohibit the imposition of excise or privilege taxes by cities or towns on the gross income of insurance brokers as defined in RCW 48.17.020 and insurance solicitors as defined in RCW 48.17.030.
In view of the respective definitions of "real property" and "personal property" for ad valorem tax purposes, oysters in their beds should be regarded as personal property and taxed as such.
(1) A cemetery district created pursuant to chapter 68.16 RCW is thereby empowered to sell cemetery plots and render other customary cemetery services to persons who neither reside within nor own taxable property located within the district.(2) A cemetery district created pursuant to chapter 68.16 RCW may impose higher fees for cemetery plots and other customary services provided to persons not residing or owning taxable property within the district than it charges to residents and property owners so long as this fee differential is reasonable in relation to the criteria upon which it is based.
Where (but only where) a mobile home is permanently affixed to a tract or realty so as to constitute an improvement, and the bona fide purchaser, encumbrancer or contract buyer has acquired an interest in the real estate upon which it is located prior to the time the mobile home is assessed, the proviso to the second sentence of RCW 84.40.080 will apply so as to prevent an omitted property assessment.