Other LanguagesA mosquito control district cannot levy an excess tax levy in October, 1958, when the proposition was approved by the voters in June, 1957 . A mosquito control district may submit a proposition for an excess tax levy, except for payment of general obligation bonds, only at the election held for approval of the formation of the district. Successors to the initial members of the board of trustees of a mosquito control district are to be appointed in the same manner as the initial members are appointed.
Personal property acquired by the FHA under 12 U.S.C.A. § 1707, et seq ., located on real property belonging to the United States under separate title may be assessed for ad valorem personal property taxes.
Legislature is authorized to provide that refund of urban transportation system of motor vehicle fuel tax collected on fuel used by such system be deducted from the sums in the motor vehicle fund credited to the city wherein the transportation system operates.
The re‑enactment [[reenactment]] by the legislature of the refund to urban transportation system of motor vehicle fuel tax as provided in RCW 82.36.275 which expires June 30, 1959, would not violate Article VIII, § 5, of the state constitution but constitutes an exception or exclusion from such tax where the refund is paid to private transportation systems.
A city may exempt a city transit system, whether municipally or privately owned, from its business and occupation tax.
Payment of taxes under protest may be made by taxpayer's agent; but protest must be made by or for each taxpayer. A protest may be in the form of a rubber stamp and must set forth all the grounds for the protest, and when it is claimed that the taxes are imposed unconstitutionally the protest is sufficient if it describes the act claimed to be unconstitutional and states that the taxes are collected pursuant to such unconstitutional act. Description of the property used by the treasurer in billing a taxpayer is sufficient for purposes of the protest. County treasurers may not withhold distribution of taxes paid under protest or which are paid under protest and refund of such taxes when in order may be made only pursuant to RCW 84.68.020 or 84.68.110 when applicable.
1. State highway right of ways are subject to taxes or assessments levied by weed districts to be paid by legislative appropriation from the state general fund. 2. Railroad right of ways are subject to taxes and assessments levied by weed districts based upon the value of the benefits to such property or upon the cost to the district of destroying weeds thereon when the railroad fails to do so.
County treasurers may not withhold distribution to taxing districts of taxes paid under protest, and refund of such taxes, when necessary, may be made only pursuant to RCW 84.68.020 or 84.68.110 when applicable.
When real property in tax exempt ownership is erroneously assessed and sold by the county for nonpayment of taxes, such taxes are void, the sale is invalid, no title passes to the purchaser and the purchase price cannot be refunded.
Personal property such as supply inventories and repair parts for machinery of manufacturers is taxable.