Other Languages(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.
RCW 82.32.330 does not prohibit the state department of revenue from disclosing to the organized crime intelligence unit of the Washington state patrol, for official purposes under RCW 43.43.854, facts or information contained in a return filed by a taxpayer or disclosed in a departmental investigation or examination of a taxpayer's books and records.
(1) The twenty mill limitation upon property taxes which is provided for in Initiative No. 44 does not apply to taxes levied by port or public utility districts. (2) The legislature, notwithstanding Initiative No. 44, may reduce or eliminate the authority of port or public utility districts to levy property taxes.
The one percent real estate excise tax does not apply to the transfer of real property by one corporation to another corporation where the transferor owns all of the authorized issued and outstanding capital stock of the transferee and no additional stock is to be issued in exchange for the real property.
Where personal property is sold during the year in which an assessment for taxes is made, and there is no agreement between the parties as to the payment of taxes, there is no authority for prorating such personal property taxes between the vendor and purchaser, but a purchaser who has been required to pay said taxes may have a right of recovery therefore against the vendor.
The "total dollar amount" of regular property tax revenues which constitutes one of the factors determinative of the maximum amount of regular property tax revenue which a taxing district can receive without a vote of the people under chapter 174, Laws of 1965, Ex. Sess., is the actual total dollar amount of regular property tax revenues that the particular taxing district levied in the preceding year irrespective of whether such dollar amount of tax revenues represented the full amount which could have been realized had the taxing district levied taxes at the maximum millage available to such district within the 40 mill limit.
The legislature may not constitutionally grant special property tax levy relief to home owner-taxpayer as a class only, and not grant the same property tax treatment to other real estate owned by corporations, small businesses, etc.
1. The real estate excise tax does not apply to a transfer of real estate by deed from a mortgagee to the mortgagor in lieu of foreclosure. 2. Same: The tax does apply to the immediate resale of the property by the mortgagee to the mortgagor under a contract of sale. 3. Same: The fact that the two transfers constitute an over-all agreement between the parties does not affect the tax consequences.
Senate Bill No. 2177, relating to the taxation of agricultural lands, would be constitutional under the "open space" amendment to the state Constitution (Article VII, § 11, Amendment 53) if enacted in the form submitted for opinion.
(1) Property taxes on real property escheated to the state should be canceled by the county board of equalization. (2) Drainage district assessments levied against property escheated to the state must be paid by the state.