Other LanguagesThe imposition of sales and use taxes on the acquisition of equipment may not be deferred by order of the Economic Assistance Authority under the provisions of RCW 43.31A.140 in any case where the buildings in which the equipment is to be installed are not, themselves, eligible investment projects.
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.
RCW 84.48.010, in requiring county boards of equalization convened pursuant thereto to meet in open session, requires that all sessions of a county board of equalization which have been convened pursuant to this statute be open to attendance by the public except where the county assessor proposes to offer in evidence information which he has obtained under RCW 84.48.340; where such evidence is offered, the board's session must be closed to the public unless the taxpayer against whom the evidence is offered accedes to the opening of the session to the public, and thereby waives his right to confidentiality.
Civil aircraft operated within this state are subject to the registration fee, the excise tax and the use tax unless they come within the specific statutory exemptions found in RCW 14.04.250, 82.48.100 and 82.12.030.
New owner registering used aircraft in this state after March 31, is entitled to excise tax reduction even though plane had at some prior time been registered by former owner.
(1) A parks and recreation district is not legally authorized to issue general obligation bonds for the purpose of refunding previously issued revenue bonds although such a district may issue new revenue bonds to refund its earlier bond issue. (2) A parks and recreation district is not legally authorized to use property tax revenues, including those from an excess levy, to retire outstanding revenue bonds previously issued by such a district.
The payment of a valid city or town tax levied against a Public Utility District may be constitutionally treated as a District expense although the District's income is derived from customers within and without the corporate limits of the taxing city or town.
The board of county commissioners does not have the authority by ordinance or resolution to alter the definition of "sale" as it appears in chapter 28.45 RCW so as to exempt a transfer by a property owner to a corporation in which he holds more than a designated portion of the capital stock.
The "period of cutting" and "rate of logging" factors listed in the timber appraisal manual prepared by the Tax Commission are proper factors to consider in common with the other factors herein listed in determining the valuation of merchantable timber for property tax purposes.
It is the duty of the county assessor, rather than the tax commission, to determine the assessed valuation of an intra-county [[intracounty]]coaxial TV cable.