Other Languages1. Service must provide notice reasonably calculated to inform interested parties of proceedings which may directly and adversely affect t heir legally protected interests. Notice by publication and posting is adequate where the name and address of the owner are not known or cannot be discovered by a governmental entity with a minimal effort. Whether any particular service is adequate is a factual question that cannot be resolved in an Attorney General's Opinion. 2. An irrigation district cannot include reasonable attorney fees or statutory attorney fees in a certificate of delinquency or as part of the amount that must be paid to redeem the property. 3. RCW 87.06.100(1) provides that an entity buying property at a foreclosure sale must pay the full amount of all property taxes and certain other taxes before receiving a deed from the irrigation district. RCW 87.06.070 provides that the court shall specify the minimum sales price below which the property shall not be sold. While there is no statutory requirement that the minimum sales price set by the court included the full amount of all property taxes and other taxes, the effect of these two statutes is that the district cannot provide a deed unless the taxes specified in the statute are paid. 4. RCW 87.06.050 provides that any party in interest of property for which a certificate of delinquency has been prepared may redeem the property as provided by the statutes. RCW 87.06.010(4) defines party in interest as an occupant of the property, the owner of record, and any other person having a financial interest of record in the property.
(1) Under the provisions of chapter 236, Laws of 1967, a class AA county may enter into a lease agreement with private parties pursuant to which such parties would acquire real property and construct thereon a public stadium with associated facilities and upon completion of construction thereof lease the same to the county as lessee with the county's obligation to make rental payments over the term of the lease being secured by a pledge of the proceeds of the two percent excise tax on lodgings authorized by § 11 of the act. (2) Such a county, having entered into such a lease agreement, may thereafter sublease the stadium and use the rental revenues derived from the sublease for the purpose of making the rental payments due under the primary lease; however, the county is not authorized to specifically pledge or assign such revenues for this purpose. (3) Such a county may enter into a long-term lease of such a stadium, as lessee, provided (a) that the rental obligations can be met out of current revenues and (b) that it is good business for the county to enter into a long-term lease; the county may then sublease the stadium for such period and under such terms and conditions as the board of county commissioners may determine. …
(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.
(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.
1. Property belonging exclusively to a municipal corporation of an adjoining state which is empowered by that state to acquire property in this state and which is used for airport purposes and upon which federal, county or state agencies expend funds is exempt from ad valorem taxation by this state. 2. The real property in question belonging to the municipal corporation of an adjoining state is subject to irrigation district assessments.
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.
The actual value of the taxable property in the county or district, for purposes of the tax to be levied for tuberculosis hospital facilities under §§ 11, 18 and 21 of chapter 277, Laws of 1971, 1st Ex. Sess., is in each instance to be ascertained by means of multiplying the appropriate county assessor's determination of assessed valuation of each tax parcel by two.
To the extent that House Bill No. 1295 (chapter 141, Laws of 1974, 1st Ex. Sess.) is constitutionally valid, it permits municipalities to use gasoline tax revenues for the construction of bicycle paths.
The provisions of RCW 36.29.180 only authorize a county treasurer to charge and collect a fee for his services in handling, collecting, disbursing and accounting for funds collected pursuant to the assessment rolls of a political subdivision as distinguished from the county's own assessment rolls for ad valorem property tax purposes.
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.