Other LanguagesTax liens against real property become unenforceable upon an escheat to the state, and chapter 5, Laws of 1955, Ex. Sess. (RCW 79.44.170) does not apply.
1. Legislation leading to the valuation of real and personal property within a county or other political subdivision by the State Legislature or any agency of State Government would be unconstitutional as such tax is a local purpose. 2. An En Banc decision of the Supreme Court remains the authoritative statement of that Court even though a department of the Court may have subsequently decided to the contrary.
1. Metropolitan tract of University is tax exempt. 2. Legislature may authorize regents to pay city for service to University property.
The provision of chapter 11, Laws of 1950, Extraordinary Session forbidding an election on the same proposition for a tax levy in excess of the specific and aggregate limitations "oftener than once in such year" precludes the obtaining of the approval of the electorate of the same proposition submitted for the second time within the same fiscal tax year, but in a different calendar year.
1. The exemption of mutual savings banks and state and Federal savings and loan associations from the operation of House Bill 408 without a corresponding exemption as to national banking associations, would be discriminatory and invalid as to national banking associations, under the provisions of 12 U.S.C.A., section 548. 2. A provision in the bill allowing state mutual savings banks and savings and loan associations to include in their deductions from gross income, amounts paid as "dividends" or interest on their deposits, would not be discriminatory under 12 U.S.C.A., section 548, as to national banking associations, even though national banking associations were not allowed a deduction for dividends paid on their corporate stock.
Rem. Rev. Stat. 11248, which imposes a lien for personal property taxes upon the insurance claim for property destroyed by fire, applies only to taxes which are delinquent and which are attributable to the item destroyed or have been made a lien upon the item destroyed. Therefore, taxes not delinquent at the time of destruction, even though a lien upon the item destroyed, do not become a lien upon the insurance. However, the construction placed upon the statute is not free from doubt, so a court test is suggested.
A city may impose a tax for general revenue purposes upon employers based on payrolls for persons employed within the city.
1. Privately-owned leasehold interests and improvements upon Federal lands used as a military reservation may be subjected to property taxation only where the lands are under the concurrent jurisdiction of the United States and the state, but not where such lands are under the exclusive jurisdiction of the United States. 2. Spokane Air Force Base is situate upon lands under the concurrent jurisdiction of the United States and the state of Washington; personal property in private, taxable ownership and situate upon such lands may be subjected to property taxation.