Other LanguagesWhere a town duly annexes a contiguous area but the taxing officials are not notified of the boundary changes and the taxes are levied and collected as though the annexed area is outside the municipal limits: (1) The county must reimburse the town in the amount of the county road taxes which were erroneously levied and collected, but (2) A supplemental levy may not be made to recover the taxes which should have been derived from the municipal tax levy which was omitted.
The real estate excise tax applies to the assignment of a vendee's interest of property purchased by him at a sale pursuant to a mortgage foreclosure.
Chapter 253, Laws of 1955, applies to all special levies imposed for school districts after the effective date of the act regardless of when the elections authorizing such special levies may have been held.
A city to which territory is annexed effective December 31, 1949, will not be entitled to a share of the taxes levied in 1949 upon the property therein.
Excise tax on real estate sales applies to easements for pipelines over lands described in contract granted to pipeline corporation for consideration determined by length and number of pipelines.
Property settlements between husband and wife incident to adjustment of the marital relationship by divorce or separation are not "sales" within the meaning of RCW 28.45.010.
A metropolitan municipal corporation may not levy a tax in October 1958, or in October 1959, if the election to secure approval of the formation of the corporation and for the imposition of the tax levy is held on March 11, 1958.
Sales of realty to the state or any of its political subdivisions after June 23, 1955, do not have the effect of discharging tax liens existing as of the time of such sales. Taxes which have been assessed but not levied at the time of such sales may be cancelled by county boards of equalization.
Personal property situated in the state of Washington is not exempt from taxation by reason of the fact that it is owned by the Annette Island Canning Company which company is owned and operated by the Metlakatla Indian Community of Alaska.
Personal property taxes are known and designated as taxes of the year in which they become due, even though liability therefor may be asserted against property of the person who owned such personalty on the first day of January of the preceding year. What is described as "Advance Tax 1951 Assessment‑-Tax for Year 1952" is probably a title used by the county treasurer in billing taxes for early payment under his powers to make jeopardy collection.