Source: https://law.justia.com/constitution/washington/constitution-7.html
Timestamp: 2019-04-24 19:49:34+00:00

Document:
Reviser's note: Amendment 14 amended Art. 7 by striking all of Sections 1, 2, 3 and 4. Subsequently, Amendment 17 added a new Section 2, and Amendment 19 added a new Section 3.
Original text - Art. 7 Section 1 ANNUAL STATE TAX - All property in the state, not exempt under the laws of the United States, or under this Constitution, shall be taxed in proportion to its value, to be ascertained as provided by law. The legislature shall provide by law for an annual tax sufficient, with other sources of revenue to defray the estimated ordinary expenses of the state for each fiscal year. And for the purpose of paying the state debt, if there be any, the legislature shall provide for levying a tax annually, sufficient to pay the annual interest and principal of such debt within twenty years from the final passage of the law creating the debt.
Original text - Art. 7 Section 2 TAXATION - UNIFORMITY AND EQUALITY - EXEMPTION - The legislature shall provide by law a uniform and equal rate of assessment and taxation on all property in the state, according to its value in money, and shall prescribe such regulations by general law as shall secure a just valuation for taxation of all property, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its property; Provided, that a deduction of debts from credits may be authorized: Provided, further, that the property of the United States and of the state, counties, school districts and other municipal corporations, and such other property as the legislature may by general laws provide, shall be exempt from taxation.
Original text - Art. 7 Section 3 ASSESSMENT OF CORPORATE PROPERTY - The legislature shall provide by general law for the assessing and levying of taxes on all corporation property as near as may be by the same methods as are provided for the assessing and levying of taxes on individual property.
Original text - Art. 7 Section 4 NO SURRENDER OF POWER OR SUSPENSION OF TAX ON CORPORATE PROPERTY - The power to tax corporations and corporate property shall not be surrendered or suspended by any contract or grant to which the state shall be a party.
SECTION 2 LIMITATION ON LEVIES.
Prior amendments of Art. 7 Section 2, see Amendments 17, 55, 59, 64, 79, and 90.
Reviser's note: Article 7 Section 2 was twice amended in different respects at the November 1972 general election by the ratification of both S.J.R. No. 1. (AMENDMENT 55) and H.J.R. No. 47. (AMENDMENT 59.) 1971 HJR No. 47 contained the following paragraph: "Be It Further Resolved, That the foregoing amendment shall be submitted to the qualified electors of the state in such a manner that they may vote for or against it separately from the proposed amendment to Article VII, Section 2, (Amendment 17) of the Constitution of the State of Washington contained in Senate Joint Resolution No. 1: Provided, That if both proposed amendments are approved and ratified, both shall become part of the Constitution" [1971 House Joint Resolution No. 47, part, p 1834] The Section as printed above reflects the content of both amendments.
Reviser's note: Original Section 2, as amended by Amendment 3, was stricken by Amendment 14. The original Section and Amendment 3, are set out following Art. 7, Section 1, above.
SECTION 3 TAXATION OF FEDERAL AGENCIES AND PROPERTY.
Reviser's note: Original Section 3 was stricken by Amendment 14. The original Section is set out following Art. 7 Section 1, above.
SECTION 4 NO SURRENDER OF POWER OR SUSPENSION OF TAX ON CORPORATE PROPERTY.
Reviser's note: Original Section 4 was stricken by Amendment 14. It is set out following Art. 7 Section 1, above.
SECTION 5 TAXES, HOW LEVIED.
No tax shall be levied except in pursuance of law; and every law imposing a tax shall state distinctly the object of the same to which only it shall be applied.
SECTION 6 TAXES, HOW PAID.
All taxes levied and collected for state purposes shall be paid in money only into the state treasury.
An accurate statement of the receipts and expenditures of the public moneys shall be published annually in such manner as the legislature may provide.
SECTION 8 TAX TO COVER DEFICIENCIES.
Whenever the expenses of any fiscal year shall exceed the income, the legislature may provide for levying a tax for the ensuing fiscal year, sufficient, with other sources of income, to pay the deficiency, as well as the estimated expenses of the ensuing fiscal year.
SECTION 9 SPECIAL ASSESSMENTS OR TAXATION FOR LOCAL IMPROVEMENTS.
The legislature may vest the corporate authorities of cities, towns and villages with power to make local improvements by special assessment, or by special taxation of property benefited. For all corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes and such taxes shall be uniform in respect to persons and property within the jurisdiction of the body levying the same.
SECTION 10 RETIRED PERSONS PROPERTY TAX EXEMPTION.
SECTION 11 TAXATION BASED ON ACTUAL USE.

References: Art. 7
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