§ 84.36.040. Nonprofit day care centers, libraries, orphanages, homes or hospitals for the sick or infirm, outpatient dialysis facilities
(1) The real and personal property used by nonprofit (a) day care centers as defined pursuant to *RCW 74.15.020; (b) free public libraries; (c) orphanages and orphan asylums; (d) homes for the sick or infirm; (e) hospitals for the sick; and (f) outpatient dialysis facilities, which are used for the purposes of such organizations shall be exempt from taxation: PROVIDED, That the benefit of the exemption inures to the user.
(2) The real and personal property leased to and used by a hospital, owned and operated by a public hospital district established under chapter 70.44 RCW, for hospital purposes is exempt from taxation. The benefit of the exemption must inure to the user.
(3) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805.
[2001 c 126 § 1; 1989 c 379 § 1; 1987 c 31 § 1; 1984 c 220 § 2; 1973 2nd ex.s. c 40 § 3; 1973 1st ex.s. c 154 § 119; 1969 ex.s. c 245 § 1; 1961 c 15 §84.36.040 . Prior: 1955 c 196 § 6; prior: 1939 c 206 § 8, part; 1933 ex.s. c 19 § 1, part; 1933 c 115 § 1, part; 1929 c 126 § 1, part; 1925 ex.s. c 130 § 7, part; 1915 c 131 § 1, part; 1903 c 178 § 1, part; 1901 c 176 § 1, part; 1899 c 141 § 2, part; 1897 c 71 § § 1, 5, part; 1895 c 176 § 2, part; 1893 c 124 § § 1, 5, part; 1891 c 140 § § 1, 5, part; 1890 p 532 § § 1, 5, part; 1886 p 47 § 1, part; Code 1881 § 2829, part; 1871 p 37 § 4, part; 1869 p 176 § 4, part; 1867 p 61 § 2, part; 1854 p 331 § 2, part; RRS § 11111, part.]
Notes:
*Reviser's note: RCW 74.15.020 was amended by 2006 c 265 § 401, removing the definition for "day care centers."
Application -- 2001 c 126: "This act applies to taxes levied for collection in 2002 and thereafter." [2001 c 126 § 5.]
Severability -- 1989 c 379: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1989 c 379 § 7.]
Effective date -- 1989 c 379: "This act shall take effect April 1, 1990, and shall be effective for taxes levied for collection in 1991 and thereafter." [1989 c 379 § 8.]
Sections: Previous 84.36.015 84.36.020 84.36.030 84.36.031 84.36.032 84.36.035 84.36.037 84.36.040 84.36.041 84.36.042 84.36.043 84.36.045 84.36.046 84.36.047 84.36.050 Next
Last modified: April 7, 2009