Revised Code of Washington - RCW Title 35 Cities And Towns - Section 35.81.120 Property of municipality exempt from process and taxes

§ 35.81.120. Property of municipality exempt from process and taxes

(1) All property of a municipality, including funds, owned or held by it for the purposes of this chapter, shall be exempt from levy and sale by virtue of an execution, and no execution or other judicial process shall issue against the same nor shall judgment against a municipality be a charge or lien upon such property: PROVIDED, That the provisions of this section shall not apply to, or limit the right of, obligees to pursue any remedies for the enforcement of any pledge or lien given pursuant to this chapter by a municipality on its rents, fees, grants, or revenues from community renewal projects.

(2) The property of a municipality, acquired or held for the purposes of this chapter, is declared to be public property used for essential public and governmental purposes and such property shall be exempt from all taxes of the municipality, the county, the state, or any political subdivision thereof: PROVIDED, That such tax exemption shall terminate when the municipality sells, leases, or otherwise disposes of such property in a community renewal area to a purchaser or lessee that is not a public body or other organization normally entitled to tax exemption with respect to such property.

[2002 c 218 § 15; 1965 c 7 § 35.81.120. Prior: 1957 c 42 § 12.]

Notes:
     Severability -- Savings -- Construction -- 2002 c 218: See notes following RCW 35.81.005.

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Last modified: April 7, 2009