Other LanguagesThe words "immature forests" and "not mature in merchantable quantities" are to be interpreted in the technical sense, and you may, therefore, classify as "reforestation lands" any lands upon which the forest growth is not mature, according to the definition of the word "mature," commonly accepted by professional foresters, even though the forest growth may have commercial value.
The 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.
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.
(1) In the event of formation of a combined city and county municipal corporation, as provided for by Article XI, § 16 (Amendment 23) of the Washington constitution, such municipality would be a single municipal corporation for purposes of measuring its limitation upon indebtedness under Article VIII, § 6 (Amendment 27) of the constitution. (2) Article VII, § 1 (Amendment 14) of the Washington constitution would require that taxes levied by such a combined city and county municipal corporation ". . . be uniform upon the same class of property within the territorial limits of . . ." such combined county and city. (3) The legislature, as part of an act providing for the formation of a combined city and county municipal corporation, could authorize the formation of subsidiary units which would be analogous to the community municipal corporations authorized by chapter 73, Laws of 1967.