Other LanguagesThe exemptions from taxation accorded watercraft by RCW 84.36.080 and RCW 84.36.090 are not affected by chapter 253, Laws of 1955.
A county, and a city situated within that county may both impose the special excise tax authorized by RCW 67.28.180 on statutorily taxable transactions occurring within the city.
1. A proposition submitted to the electorate of a school district to obtain authorization for the levy of property taxes in excess of the specific and aggregate levy limitations may be in terms of the rate of millage to be authorized to be levied or it may be in terms of the specific amount of money authorized to be levied.2. Property taxes must be levied in specific amounts of money, even in situations where the levy is pursuant to authority granted by the electorate of the taxing district to exceed the specific and aggregate limitations, which authorization has been stated in terms of the rate of levy so authorized.Opinion of January 5, 1951, to the Prosecuting Attorney of Pierce County [[Opinion No. 49-51-416]]is hereby overruled.
A bill providing for the imposition of a graduated net income tax would be unconstitutional under Article VII, § 1 (Amendment 14) of the state Constitution even though approved by the voters as a referendum bill.
There is no yield tax due when timber on county-owned land classified as reforestation land, is owned separately by a private party.
In the event that H.J.R. No. 7 is approved by the voters at the November 1966, general election, the real property tax exemption made contingent upon the passage thereof by chapter 168, Laws of 1965, Ex. Sess., will apply on a prorated basis against all real property taxes due and payable in a given year on the basis of levies by the state and all of the various taxing districts against qualified residential real property; the exemption should not be applied solely or principally against the two mills allotted to the state for public assistance purposes under RCW 74.04.150 and RCW 84.52.050.
1. Proof coin sets are subject to ad valorem personal property taxes based on their market value when they are held as stock in trade by coin dealers for regular sale at retail. 2. Coins of the United States mintage of denominations in regular circulation but having special value to coin collectors are subject to ad valorem taxation in the hands of coin dealers held as stock in trade for sale by the dealers.
The county assessor may properly certify his assessment list to the County Board of Equalization although property in only part of the county has been reappraised during the current tax year. The assessor may also reappraise improved property while returning unimproved property at previous valuations.
Under § 19, chapter 139, Laws of 1955, all house trailers as defined in the act are taxable for the last half of the calendar year of 1955, and the proviso in § 19 does not limit the section in its application.
1. Chapter 232, Laws of 1957, chapter 70.94 RCW, requires that an entire county be included within an air pollution control district but does not require that two or more cities, exclusive of any unincorporated county area, be contiguous. 2. Chapter 232, Laws of 1957, chapter 70.94 RCW, requires each city, town or county to conduct tests and surveys prior to the enactment of air pollution control measures for the formation of an air pollution control district. 3. Chapter 70.94 RCW, chapter 232, Laws of 1957, does not require that each component city, town or county of an air pollution control district separately enact air pollution control measures but does provide that the district as a governmental unit may promulgate rules and regulations for this purpose. 4. It is not necessary that a city, town or county follow the procedure established in chapter 232, Laws of 1957, chapter 70.94 RCW, in order to enact or enforce air pollution control measures. 5. Amendment 17 to the Washington State Constitution requires that any tax by a city, town, county or district in excess of the 40-mill limitation must be [[Orig. Op. Page 2]]submitted to the electorate each year that such governmental unit seeks to levy the additional tax.