Other LanguagesThe taxation of omitted property under RCW 84.60.010 is to proceed in the same manner as the taxation of any other property insofar as possible; the assessment of such property may be made only for three years immediately preceding the discovery of it.
(1) Township electorate may authorize tax levy in excess of 40 mill aggregate limitation, but not in excess of specific limitation, where purpose is retirement of bonds for capital improvements.(2) Election at town meeting is proper method for authorization of tax levy in excess of 40 mill limitation.(3) Two-thirds majority vote of electorate necessary to authorize issuance of township bonds.
Monies collected from road taxes levied in an area that became a municipal corporation during the tax year belong to the county road fund.
Neither the county auditor nor the county assessor is required to calculate the millage which would be necessary to produce a sum budgeted by a fire protection district, but after the taxes for such districts have been levied, the assessor must then compute the levy in terms of millage. Fire protection districts should submit their annual budgets to the county commissioners in terms of specific sums of money.
An owner of real property is subject to payment of the real estate sales tax upon the entry of each successive contract for the sale of the same piece of real property, each such contract constituting a "sale" of real property subject to the tax.
Where the United States Government purchases from a private owner a portion of his tract of real property in lieu of appropriating the portion in condemnation proceedings, and pays to the owner a certain amount therefor arrived at by adding an amount determined as the value of the land taken and another amount as the "severance damage" to the remainder of the tract not purchased, severance damage should be included in the measure of real estate sales tax.
Entries on tax rolls made pursuant to chapter 253, Laws of 1955, may be corrected by April boards of equalization, and first-half overpayments deducted from amount shown as due on second-half statements. Tax refunds must be made from county tax refund fund, money for which should be provided by school districts in 1956-1957 budgets.
Where real property is owned by a tax-exempt body at the time of levy, even though such property had been in private taxable ownership on the first day of that year, no taxes may be levied thereon for that year.
1. Land subject to a perpetual easement should be assessed as taxable property to the owner of the fee with an adjustment in valuation because of the easement. 2. For purposes of 1955 taxes, a perpetual easement should be taken into consideration in assessing the land subject thereto if granted prior to January 1, 1954, and should not be considered if granted subsequent to said date.
Transfer of lot by owner to contractor, with subsidiary agreement to reconvey after contractor builds home, constitutes two taxable transactions under 1% real estate excise sales tax.