Other LanguagesExtent to which the 1975 legislature may constitutionally divert proceeds derived from local motor vehicle excise taxes under RCW 35.58.273, et seq., from the taxing municipality for other purposes.
Where a number of vendees under an executory contract for the sale of real estate are jointly and severally liable for payment of the full purchase price, the real estate tax on the transfer of one of the vendees' interest to the remaining vendees is measured by the amount paid for the transferring vendee's equity in the land plus the proportional share of the transferring vendee remaining unpaid on the balance of the contract of sale at the time of the transfer to the remaining vendees.
The county, acting through its board of county commissioners or other official, is not legally authorized to refund the last half of a real property tax which was paid for the entire year prior to April 30, when the property is acquired by purchase or condemnation by the state of Washington or any of its political subdivisions prior to that date.
The "true and fair value of property in money" for property tax valuation purposes is its market value or the amount of money a buyer willing, but not obligated to buy would pay for it to a seller willing, but not obligated to sell. In arriving at a determination of such value the assessing officer can consider only those factors which can within reason be said to affect the price in negotiations between a willing purchaser and a willing seller, and he must consider all of such factors.
If a board of county commissioners elects to conduct its annual budget hearing on the first Monday in December, as permitted by RCW 36.40.071, instead of conducting that hearing on the first Monday in October as provided for under RCW 36.40.070, the board may then lawfully fix the amount of the county property tax levy necessary to fund the budget at that later time rather than on the second Monday in October as "apparently mandated" by RCW 84.52.070.
A deed naming no grantee which is given to a purchaser for a consideration vests equitable title in the purchaser, and the transaction constitutes a taxable sale. Subsequent delivery of the deed by such purchaser to a third person named as grantee in the deed for consideration is also a taxable sale.
An affidavit concerning a sale of real property (for the purpose of the Real Estate Sales Tax) subscribed and sworn to by the attorney to other authorized agent of a seller of real estate would not comply with a county ordinance which provides that such affidavit must be "subscribed and sworn to by the seller."
The sale of an individual apartment by the owner of an apartment building which entitles the purchaser to a warranty deed upon completion of payments, is a "sale" within the meaning of RCW 28.45.010; therefore the sale is subject to the real estate excise tax.
Livestock and other personal property to which a noncompetent Indian residing upon the Colville Indian Reservation has unrestricted title is taxable by the State of Washington.
Operators of mechanical gambling devices known as "The Clock" are subject to a tax at the rate of 40% of the gross operating income pursuant to chapter 82.28 RCW.