Other Languages(1) Where, on real property leased by it from a federally-recognized Indian tribe, a public port district has constructed and is operating a small boat moorage facility for the use of which it has established a rental fee schedule which is comparable to the fair market rental for comparable Pacific Coast moorages, the moorage rental fees paid by lessee users of the boat moorage are generally subject to the leasehold excise tax notwithstanding the exemption contained in RCW 82.29A.130(7), in all instances involving moorage leases for terms of 30 or more consecutive days.
(2) Notwithstanding the foregoing, however, the leasehold excise tax is not payable in the case of Indian tribally-owned vessels using the aforesaid moorage facility.
(1) The restrictions upon the use of excess property tax levy revenues for salary increase purposes imposed by § 4(3) of chapter 325, Laws of 1977, 1st Ex. Sess. (the "levy lid act") also apply to revenues from levies authorized prior to the effective date of the act which either (a) have not yet been collected or (b) have been collected but were not yet disbursed or obligated for salary increase purposes, as of the effective date of the act. (2) School districts may use other funds appropriated by §§ 96 through 109 of Chapter 339, Laws of 1977, 1st Ex. Sess. (the 1977-79 biennial appropriations act), or any non-state appropriated funds (such as receipts from the one percent tax on real estate transactions) which are legally available for the payment of salaries, to increase salaries of certificated or classified employees beyond the increases specifically funded by subsection (1) of § 96 of Chapter 339, supra .
1. If a city has chosen not to impose the optional sales and use tax authorized by RCW 82.14.030(2), and the county in which the city is located has chosen to impose the same tax, the revenue from the tax would go to the county.2. If a city chooses to impose a local real estate excise tax authorized by RCW 82.46.010 in lieu of the optional sales and use tax authorized by RCW 82.14.030(2), the city may not arrange for the county to continue to pay the city a portion of the revenue from the optional sales and use tax, unless the city and county have entered into a local service agreement under RCW 36.115.
The provisions of § 8, chapter 40, Laws of 1973, Ex.Sess., (RCW 84.36.810) do not authorize a county to collect property taxes upon the cessation of an exempt use covered by RCW 84.36.030, 84.36.040, 84.36.050 or 84.36.060 for years prior to the effective date of said 1973 enactment where the exemption in question was in effect during those prior years.
Where the rights of partners of a general partnership are only those fixed by statute rather than by agreement, the transfer of realty to the partners upon dissolution of the partnership is not subject to the real estate sales tax except in limited cases
A county which has heretofore imposed a local sales and use tax for public transportation under the provisions of (former) RCW 82.14.047, with voter approval, may now reduce the rate of that tax while at the same time reserving the right and authority again to increase the tax at a later date, without further voter approval, so long as the increased tax does not exceed the rate originally approved by the voters.
(1) Neither real nor personal property, even though located on a federally-recognized Indian reservation, is for that reason alone exempt from state ad valorem property taxation where the subject property is, nevertheless, in non-Indian ownership. (2) Personal property located within the boundaries of a federally-recognized Indian reservation and owned either by the tribe to which the reservation belongs or by a member of that tribe living on the reservation is, for that reason, exempt from state ad valorem property taxation. (3) Real property held in trust status by the United States or otherwise subject to a restriction against alienation, and situated on a federally-recognized Indian reservation, is also, for that reason alone, exempt from state ad valorem property taxation. (4) In a case of fee patent land situated on a federally-recognized Indian reservation, where such land is owned by the tribe or by a reservation Indian (rather than by a non-Indian) the taxability thereof can only be determined on a parcel-by-parcel basis after an examination of the particular federal statutes which apply in a given case.
A county may not, through an interlocal cooperation agreement with a city or other municipal corporation, use county revenue generated under the tax imposed pursuant to RCW 82.46.010(1) to fund capital improvements on property owned by the city or municipal corporation, unless the county can show that the improvements relate to a county function or serve a county purpose.
The assessor of a county of the fifth class or under, in implementation of the authority granted to such counties under RCW 84.52.050, may not fix a greater millage rate for the county's regular property tax levy for general county purposes with regard to taxable property located in unincorporated areas of the county than he fixes as to such property which is located within incorporated cities or towns.
It will not be possible for a school district or other taxing district to which the present 40-mill limit is applicable, in anticipation of the possible passage of S.J.R. 23 at the November, 1968, election, to prepare and submit to the voters of the district at the same election a proposal for two consecutive annual tax levies in excess of the 40-mill limit, since the procedures set forth in RCW 84.52.052 will continue to govern such excess levy propositions until the statute is amended by the legislature.