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The San Juan Islander
Friday Harbor, San Juan County, Washington
What is this article about?
Washington state's tax commission rules fruit trees taxable, citing supreme court decisions invalidating a 1903 legislative exemption. The ruling aims for uniform assessment across counties, but Chelan County's attorney deems it unauthorized without judicial review, advising the assessor not to tax them.
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That fruit trees are private property and are not exempt from taxation, holds the state tax commission in a letter addressed to the assessor of Chelan county. In 1903 the legislature set aside as exempt from taxation all fruit trees except nursery stock and forest trees artificially grown. The decisions of the supreme court subsequent to the passage of this law have held the legislature unable to exempt any property from taxation and therefore the tax commission rules this procedure must be followed strictly in the future. In the past the rule has not been enforced in every county the trees being exempt in some and taxed in others. The tax commission now makes the specific instruction to all assessors to the end that the property of each county may be uniformly and equally assessed.
The county attorney of Chelan county has advised the county assessor that the action of the state board is not authorized by law, as it is an attempt to construe the present law as unconstitutional without a judicial determination of the matter. He advises that fruit trees be not taxed and the county assessor will follow this advice.
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Where did it happen?
Domestic News Details
Primary Location
Chelan County
Outcome
state tax commission instructs uniform taxation of fruit trees; chelan county assessor advised by county attorney to not tax them pending judicial determination.
Event Details
State tax commission rules fruit trees are private property not exempt from taxation, based on 1903 law and subsequent supreme court decisions holding legislature unable to exempt property. Past inconsistent enforcement across counties; now instructs all assessors for uniform assessment. Chelan county attorney advises assessor the commission's action unauthorized without judicial review.