Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1957 NO. 101 >
TAXATION ‑- EXCISE ‑- FARM CUSTOM WORK ‑- ASSESSMENTS FOR PRIOR YEARS. Persons who farm and who also engage in the business of doing custom farm work are liable for business and occupation tax upon the gross income of such custom work. In the absence of fraud, the commission may assess taxes for
AGO 1957 NO. 102 >
MOTOR VEHICLE FUND ‑- FERRIES ‑- CONSTITUTIONALITY OF SUBSIDY TOWARD OPERATION OF PUGET SOUND TRANSPORTATION SYSTEM ‑- CONSTITUTIONALITY OF PLEDGE OF MONEYS FROM MOTOR VEHICLE FUND TO SECURE TOLL BRIDGE AND FERRY REVENUE BONDS. Legislation making a direct appropriation of moneys from the motor
AGO 1957 NO. 103 >
COUNTY COMMISSIONERS ‑- AUTHORITY TO WAIVE COLLECTION OF THE TEN MILL ROAD LEVY -- COUNTY ROAD LEVY ‑- AUTHORITY OF COUNTY COMMISSIONERS TO CONTRACT FOR MAINTENANCE OF ROADS. County commissioners cannot waive their right to collect the ten mill county road levy nor can they delegate their powers
AGO 1957 NO. 104 >
HIGHWAYS ‑- IMPROPER EXPENDITURE OF HIGHWAY FUNDS. Under the 1956 federal aid highway act federal funds cannot be made available for the purchase of additional rights of way to accommodate a rapid rail transit system within the highway right of way.  The use of motor vehicle funds as the
AGO 1957 NO. 105 >
TAXATION ‑- REFORESTATION LAND ‑- YIELD TAX There is no yield tax due when timber on county-owned land classified as reforestation land, is owned separately by a private party.                     
AGO 1957 NO. 106 >
MINIMUM DURATION OF CONFINEMENT ‑- PRIOR CONVICTION FOR A FELONY ‑- SUSPENDED OR DEFERRED IMPOSITION OF SENTENCE. The deferred or suspended imposition of sentence under RCW 9.95.240 which is granted after a plea of guilty is made to a felony charge, which plea is later changed to not guilty and
AGO 1957 NO. 107 >
CITIES AND TOWNS ‑‑ ANNEXATION OF UNPLATTED LAND -- PARKS ‑‑ STATE ‑‑ RIGHT OF FOURTH CLASS TOWN TO ANNEX. A town of the fourth class may not annex unplatted property of more than twenty acres without the consent of the owner; and this applies to state‑owned land, as well as to land privately
AGO 1957 NO. 108 >
INTERGOVERNMENTAL SALES BY COUNTY COMMISSIONER BOARDS. County commissioner boards may dispose of county property to another political subdivision of the state without the necessity of obtaining a superior court decree declaring the property to be surplus.       
AGO 1957 NO. 109 >
COUNTY ROAD IMPROVEMENT DISTRICTS ‑- CONSOLIDATION OF PETITIONS ‑- SEPARATE COST ACCOUNTING AND ASSESSMENTS. Separate road improvement petitions can be consolidated into one road improvement district by the Board of County Commissioners on due notice given to property owners.  Non-continuing
AGO 1957 NO. 110 >
LIQUOR CONTROL BOARD ‑- LIQUOR REVOLVING FUND ‑- COUNTY DISTRIBUTION.STATE TREASURER ‑- LIQUOR EXCISE TAX FUND ‑- COUNTY DISTRIBUTION. The liquor control board must compute and distribute funds in the liquor revolving fund to counties based upon population as shown by the last federal or official