AGO 1951-53 No. 23.

• Case Date: April 23, 1951
• Court: Washington

Washington Attorney General Opinions 1951. AGO 1951-53 No. 23. April 23, 1951[Orig. Op. Page 1]PRIVATEAVAILABILITY OF STATE SCHOOL EQUALIZATION FUND TO COUNTIES.A county is entitled to moneys out of the state school equalization fund if the county enacts a tax upon sales of real property, and if the revenue received from such tax is insufficient to meet authorized expenditures.Honorable Charles A. RiemckeState RepresentativeFourteenth District2508 South 1stYakima, WashingtonCite as: AGO 1951-53 No. 23Dear Sir: Your letter of April 9, 1951, reads in part as follows: "Please advise me of the actual affect upon the appropriation of $17,350,000 from the State School Equalization Fund by S.B. 9. [Chapter 11, Laws of 1951, Ex. Sess.] "* * * "There is an interpretation that the $17,350,000 (or as much as is necessary) is only available to those counties that levy the 1% transaction tax and is available only in the amount necessary to make up any shortage between the amount raised by the real estate tax and the amount equal to 17¢ per pupil for daily attendance." We conclude that: Before a county is entitled to moneys out of the state school equalization fund under chapter 11, Laws of 1951, Special Session (Senate Bill No. 9), it must appear that the county enacted the tax upon sales of real estate, and that the [Orig. Op. Page 2] revenue received from such tax is insufficient to meet authorized expenditures. In such an instance the deficit is made up out of the state school equalization fund. ANALYSIS Section 3 of chapter 11, supra reads as follows: "If the excise tax herein authorized shall be levied in any county for a period of twelve or any lesser number of months and it shall appear upon the first day of May of any year that such tax has not produced seventeen cents per day's attendance credit or such...