Other LanguagesThe legislature may enact property tax exemptions in such a manner so as to cause those exemptions to apply to taxes levied but not yet collected; taxpayers affected by such legislation whose property is nevertheless placed upon the tax rolls may have their property removed from the rolls under RCW 84.36.400.
The increased rate of property taxation for public health work in each county which is provided for by RCW 70.12.010, as amended by § 1, chapter 291, Laws of 1975, 1st Ex. Sess., is applicable both to 1975 taxes to be collected in 1976 and 1976 taxes to be collected in 1977.
A city or town which does not have a regularly organized full time, paid, fire department is not authorized to levy the one‑half mill property tax provided for by RCW 41.16.060.
Sales of tangible personal property made to one engaged in the operation of a motel for use in furnishing and servicing the motel are subject to the retail sales or use tax under § 1, chapter 5, Laws of 1959, Ex. Sess.
1951 property taxes on the Hood River-White Salmon Bridge are valid, such bridge not being entitled to exemption under chapter 224, Laws of 1949 because the State of Oregon has in the same year taxed a bridge owned by the State of Washington.
Chapter 132, Laws of 1955 excludes from the definition of
the term “sale” under RCW 28.45.010 a transaction in which a grantee
assumes the balance owing on an obligation which is secured by a
mortgage and no other consideration passes between the grantee and the
grantor.
Land purchased with trust funds from white man by Indian, title being taken by U. S. in trust, is tax exempt, and while existing tax liens are unenforceable, subsequent grantees take subject to such liens.
1. The property tax levy rate referred to in § 2 (2) means the same actual millage rate as applied last year by that taxing district, rather than the effective rate upon the property of those taxes levied the preceding year. 2. In calculating the additional dollar amount in § 2 (2) allowed for the increase in assessed value resulting from new construction, revaluation, etc., the assessment level of the preceding year should be used rather than a current increased level. 3. When property passes into exempt ownership; has been destroyed; annexed to an adjoining district or loses value for any reason, such losses must be subtracted from any growth in assessed valuation (attributable to improvements, construction, revaluations, or annexations) before the increase (if any) to be used in computing the additional dollar amount for purposes of subsection (2), (§ 2, chapter 174, Laws of 1965, Ex. Sess.) can be known. However, in the event that such losses exceed such growth the result will simply be that the district in question will have no subsection (2) additional dollar amount factor for this particular year; the dollar amount factors described in other subsections of § 2, chapter 174, Laws of 1965, Ex. Sess., would be unaffected by such a circumstance.
(1) The right of a municipality to impose a business and occupation tax on a seller who has no business location in the taxing city but delivers goods sold to purchasers in the taxing city depends upon whether the seller is in fact engaging in business within the corporate limits of the city.(2) No incorporated city of any class may require that commercial motor vehicles operating within the corporate limits of the city purchase a municipal motor vehicle license.
A county which provides data processing services to other municipal corporations (such as other counties and cities) and to title insurance companies on a regular and continuous basis is thereby subject to the business and occupation tax imposed by chapter 82.04 RCW.