AGO 1949-51 No. 150.

• Case Date: November 01, 1949
• Court: Washington

Washington Attorney General Opinions 1949. AGO 1949-51 No. 150. November 1, 1949[Orig. Op. Page 1]PRIVATETAXATION - REAL PROPERTY - TERRITORY ANNEXED TO A CITY.A city to which territory is annexed effective December 31, 1949, will not be entitled to a share of the taxes levied in 1949 upon the property therein.Honorable Boone HardinProsecuting AttorneyWhatcom County Bellingham, WashingtonCite as: AGO 1949-51 No. 150Dear Sir: We have your letter of October 21, 1949, in which you ask the following question: A certain area contiguous to the city of Bellingham, and now a part of Marietta township, will, in all probability, be annexed to the city effective December 31, 1949. May taxes levied upon this property during 1949 for collection in 1950, be apportioned so that the city of Bellingham would receive some of the moneys to be collected therefrom? The conclusion reached may be summarized as follows: A city to which territory is annexed effective December 31, 1949, will not be entitled to a share of the taxes levied in 1949 upon the property therein. ANALYSIS Apparently you are considering the possibility of a portion of the township levy being diverted to the city, due to the fact that annexation to the city will automatically cause the area to be detached from the township, Rem. Rev. Stat. 11363, 11364. Complete answer to your problem is found in the provisions of a statute enacted to provide for...