In general, the assessed value of property in the county is determined by the county assessor. This tax is levied 'upon the assessed valuation of the property of the county'. You have asked about the property tax levied pursuant to chapter 84.52 RCW. Question 1: Does article 7 of the Washington Constitution require that property subject to ad valorem property tax be assessed at 100 percent of true and fair value? For example, RCW 84.52.043(1)(b) authorizes a county levy of up to $1.80 per $1,000 of assessed value. Ad valorem refers to a tax based on a percentage of the property's value. A property tax is a tax on things tangible or intangible and is different from an excise tax which is a tax on the right to use and transfer things. The limitations in article 7, sections 1 and 2 apply to ad valorem property taxes. (Emphasis added.) The one percent limitation in article 7, section 2 may be exceeded in certain circumstances by a vote of the people in the taxing district. All real estate shall constitute one classДЄrticle 7, section 2 provides in pertinent part:Д®xcept as hereinafter provided and notwithstanding any other provision of this Constitution, the aggregate of all tax levies upon real and personal property by the state and all taxing districts now existing or hereafter created, shall not in any year exceed one per centum of the true and fair value of such property in money The word 'property' as used herein shall mean and include everything, whether tangible or intangible, subject to ownership. Article 7, section 1 provides in pertinent part:ДЄll taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax and shall be levied and collected for public purposes only. The limitations on the assessment of property are set forth in article 7, sections 1 and 2.

Third, the aggregate of all taxes levied upon real and personal property by the state and all taxing districts shall not, in any year, exceed one percent of true and fair value of such property.ДЄrticle 7 of the Washington Constitution deals with revenue and taxation. Second, the valuation method must be administered in a systematic, non-discriminatory manner. First, the tax must be uniform, on the same class of property within the territorial limits of the authority levying the tax. With regard to Question 2, there are three requirements imposed on the assessment of property for ad valorem property taxes.

There is no requirement in the Washington Constitution that property subject to ad valorem property tax be assessed at 100 percent of fair market value.

If the answer to Question 1 is no, what requirements do article 7 of the Washington Constitution impose on the assessment of property subject to ad valorem property tax? Does article 7 of the Washington Constitution require that property subject to ad valorem property tax be assessed at 100 percent of true and fair value?Дў.

The State Constitution imposes three requirements on the assessment of property subject to ad valorem property tax: (1) any tax must be uniform, as to any class of property within the territorial limits of the authority levying the tax (2) the valuation system must be administered in a systematic, non-discriminatory manner and, (3) the aggregate of all taxes levied upon real and personal property by the state and all taxing districts must not, in any year, exceed one per cent of true and fair value of each property.Д«y letter previously acknowledged, you have requested our opinion on questions we paraphrased as:ДЎ. Article 7 of the Washington State Constitution does not require that property subject to ad valorem property tax be assessed at 100 per cent of true and fair value.Дў. TAXATION - PROPERTY - VALUATION - CONSTITUTIONAL REQUIREMENTS ON IMPOSITION OF AD VALOREM PROPERTY TAXДЎ.

Value imposition