Other Languages(1) One who owns mineral rights, separate and apart from ownership of the land itself, is not required to join the landowner in applying for classification or designation of the land as forest land, open space, agricultural and farm land, or timber land for property tax purposes. (2) A notice of continuance of classification or designation is not required to be provided when the owner of such mineral rights transfers that interest to another.
The rate of any such excise tax as would be imposed under proposed legislation to finance county public transportation systems would not constitutionally be required to be graduated so that higher rates would be paid by persons or businesses situated near or immediately adjacent to the transportation route involved than are paid by persons or businesses more remotely situated within the zone served by the public transportation system.
RCW 84.34.065 sets forth a special method of valuation for property tax purposes which is applicable to farm and agricultural land only, and not the valuation of perennial plants located thereon; therefore, for purposes of ad valorem taxation, farm and agricultural land and taxable perennial plants located thereon should be listed and valued separately rather than being listed and valued as a unit.
All reasonably necessary costs of foreclosure, distraint and sale of property for delinquent taxes that can be traced by a reliable accounting method to the particular taxpayer and property involved may be (1) charged against the revolving fund created by RCW 82.56.020 and (2) recovered as costs of foreclosure or costs of distraint against the taxpayer or other party against whom that statute authorizes the charging of "costs."
The real property tax exemption provided for by § 2, chapter 168, Laws of 1965, Ex. Sess., with regard to certain retired persons, is applicable against taxes levied by the city of Waitsburg under authority of its territorial charter.
1. When two statutes passed by the Legislature deal with the same subject in different ways, the court will try to avoid any conflict by harmonizing the statutes, giving effect and meaning to both. If the statutes cannot be harmonized, the court usually applies the statute enacted later on the theory that it repeals the earlier statute. 2. Initiatives 601 and 602 deal with state revenue collections and expenditures in different ways. Certain provisions of these two initiatives cannot be harmonized, giving effect and meaning to both. 3. The usual rule of statutory construction that a later statute controls a conflicting statute enacted earlier does not apply in the case of two initiatives enacted simultaneously. If Initiatives 601 and 602 pass and the Legislature does not act to resolve any conflict between them, the courts will have to develop a new rule to choose between conflicting provisions of the two initiatives.
A voluntary appearance by a taxpayer before a county board of equalization, when made pursuant to RCW 84.48.010 for the sole purpose of seeking a reduction in the assessed valuation of a certain parcel of real property, does not give the board jurisdiction to increase the valuation of the subject property without advance notice.
(1) The legislative authority of a county is not first required to convey tax title land to itself in its proprietary capacity under RCW 36.35.030 before exchanging such property for other land under RCW 36.35.050. (2) Subsequent tax revenues derived from tax title property which was conveyed to private ownership under RCW 36.35.050 are to be distributed to the taxing districts in which the land is situated. (3) A county is not required by RCW 36.35.030 to operate a sanitary land fill on former tax title land at a profit.
(1) Where, on real property leased by it from a federally-recognized Indian tribe, a public port district has constructed and is operating a small boat moorage facility for the use of which it has established a rental fee schedule which is comparable to the fair market rental for comparable Pacific Coast moorages, the moorage rental fees paid by lessee users of the boat moorage are generally subject to the leasehold excise tax notwithstanding the exemption contained in RCW 82.29A.130(7), in all instances involving moorage leases for terms of 30 or more consecutive days.
(2) Notwithstanding the foregoing, however, the leasehold excise tax is not payable in the case of Indian tribally-owned vessels using the aforesaid moorage facility.
(1) The restrictions upon the use of excess property tax levy revenues for salary increase purposes imposed by § 4(3) of chapter 325, Laws of 1977, 1st Ex. Sess. (the "levy lid act") also apply to revenues from levies authorized prior to the effective date of the act which either (a) have not yet been collected or (b) have been collected but were not yet disbursed or obligated for salary increase purposes, as of the effective date of the act. (2) School districts may use other funds appropriated by §§ 96 through 109 of Chapter 339, Laws of 1977, 1st Ex. Sess. (the 1977-79 biennial appropriations act), or any non-state appropriated funds (such as receipts from the one percent tax on real estate transactions) which are legally available for the payment of salaries, to increase salaries of certificated or classified employees beyond the increases specifically funded by subsection (1) of § 96 of Chapter 339, supra .