The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1893-04-07
THE TAXES OF CITIES.
Text Of the New Law Relative 60 Assess
ment and Collection.

Text Of the New Law Relative 60 Assess.
ment and Collection.
Following is the text of house bill No.
415, approved by the governor:
SECTION /. It shall be the duty of the
county assessor in each county in which
there is city Of the first class, as soon as
the county and state boards of eQualiza-
ton have finally fixed the valuation of
county taxation in each year, to certify to
the city comptroller of each city of the
first class in such county a summary of
the valuation of all real estate ard per-
sonal property in such city, or subject to
taxation therein, a. shown by the assess
ment roll of such county, as finally fixed
by the said boards, and also q list of all
1t shall be the duty of the county as
SCISSOR. in making up his assessment roll
for the county, to place tho property
within the limits Of any such city SUBJ
ject to taxation therein in as compact
form as practicable on said roll so that the
city taxes may be extended in the same
manner AZ state and county taxes are ex-
tended, and that portion of said assess
ment roll embracing persons and property
subject to taxation in such city shall con.
stitute also the assessment roll of such
city of the first class for the levy and coll
lection of the taxes thereof When by
reason of . change in the boundaries Of
any such city or otherwise, the rate Of
taxation is required to differ in different
districts, the real and personal property in
each district shall be properly segregated
for that purpose and such segregation
shall duly appear in the summary certi-
fed a. aforesaid.
Sec. 2. The city council of each CITY of
the first class shall, within thirty DAYS
~rt >sx,i,n hn 90 L
assessor, as provided in the preceding Sec
ton, by ordinance in each year fix the
rate of taxes to be levied and levy the
taxes upon all taxable property, both real
and personal, in such city, or subject to
taxation therein, as shown by said roll,
needed to raise sufficient revenue to carry
on the different departments of the mu-
nicipal government thereof for one year,
which year shall be the fiscal year Ito be
designated in the Ordinance) fixed bv the
charter of such city, and shall be either
the current or ensuing fiscal year as re.
quired by such charter, or, in the absence
of charter requirement. as such ordi-
nance shall provide. Any other general
taxes authorized by the charter of such
city to be levied with the annual tax levy
may be included in such levy.
Sec. 3. The city council shall cause the
city clerk to certify copy of the ordi-
nance making such levy to the county au-
ditor, or other officer AUTHORIZED to extend
state and county taxes, who shall extend
the same upon the general assessment roll
of such county in the same manner and at
the same time that he extends the levy for
state and county purposes, and shall in
turn certify the same TO the county
treasurer, who shall proceed to collect
such taxes in the same manner and at the
same time and with the same power to en-
force payment as In the case of state and
ant, ~ sn~ H.
tended in one column without distin-
gushing the various funds or purposes for
which the same are levied. and copv Of
the ordinance making the levy for such
city shall be recorded in full in each book
making up the assessment roll.
Sec. 4. The county treasurer OF each
county In which there is or shall be a CITY
of the first class is hereby constituted ex
ofticio collector OF city taxes of such city.
and before entering upon the duties Of his
office he shall execute In favor Of such city
and file with the CLERK thereof a good and
sufficient bond in an amount equal to that
of the bond required of him as county
treasurer. such bond to be approved by
the mayor Of such city, or other authority
thereof by whom the pond Of the CITY
treasurer is required TO be approved. All
special assessments and special taxation
for local improvements assessed ON prop.
erty benefited shall be collected by the city
treasurer, except ~ otherwise provided
by this act.
Sec. S. All such city taxes and poll taxes
collected shall belong TO such city, and
the county treasurer shall turn over all
such taxes 50 collected to the city treasu.
rer on the first Monday in each month
and take receipt therefor in duplicate
and at the same time he shall certify to
the city comptroller the amounts Of taxes
90 collected and turned over, and deliver
With such certificate one copy Of the re-