AGO 1951-53 No. 19.

• Case Date: April 16, 1951
• Court: Washington

Washington Attorney General Opinions 1951. AGO 1951-53 No. 19. April 16, 1951[Orig. Op. Page 1]PRIVATETAXES --- COMPUTATION OF FORTY MILL LEVY LIMITATION. EFFECT OF EXCESSIVE MILLAGE RESULTING FROM COUNTY ASSESSOR'S COMPUTATION.In computing the aggregate of property tax levied by the state and the local taxing districts, for the purpose of complying with the constitutional and statutory forty mill aggregate limitations and with the statutes apportioning the rates of levy to the state and the various taxing districts, the rate of the state levy should be determined with reference to the assessed valuation of the property of the county as equalized by the state board of equalization; the rates of levy by the other taxing authorities are determined with reference to the values as equalized by the county board of equalization.Honorable Hugh H. EvansProsecuting AttorneySpokane CountySpokane, WashingtonCite as: AGO 1951-53 No. 19Dear Sir: You have requested our opinion on the following question: When the amount of the tax levied by the state board of equalization for state purposes is extended upon the rolls by the county assessor it is computed upon the assessed value of the property of the county as equalized by the county board of equalization, rather than upon the values as equalized by the state board of equalization, with the result that the rate of levy exceeds two mills upon the values equalized by the county board, although it equals two mills upon the values as equalized by the state board. Should that part of the state levy which exceeds the rate of two mills (on the county-equalized valuation) be included in computing the aggregate of tax levies for the purpose of complying with the forty mill levy limitation? Our conclusion may be summarized as follows: [Orig. Op. Page 2] In computing the aggregate of property taxes levied by the state and the local taxing districts, for the purpose of complying with the constitutional and statutory forty mill aggregate limitations and with the statutes apportioning the rates of levy to the state and the various taxing districts, the rate of the state levy should be determined with reference to the assessed valuation of the property of the county as equalized by the state board of equalization; the rates of levy by the other taxing authorities are determined with reference to the...