Revised Code of Washington - RCW Title 84 Property Taxes - Section 84.40.175 Listing of exempt property -- Proof of exemption -- Valuation of publicly owned property

§ 84.40.175. Listing of exempt property -- Proof of exemption -- Valuation of publicly owned property

At the time of making the assessment of real property, the assessor shall enter each description of property exempt under the provisions of chapter 84.36 RCW, and value and list the same in the manner and subject to the same rule as the assessor is required to assess all other property, designating in each case to whom such property belongs. However, with respect to publicly owned property exempt from taxation under provisions of RCW 84.36.010, the assessor shall value only such property as is leased to or occupied by a private person under an agreement allowing such person to occupy or use such property for a private purpose when a request for such valuation is received from the department of revenue or the lessee of such property for use in determining the taxable rent as provided for in chapter 82.29A RCW: PROVIDED FURTHER, That this section shall not prohibit any assessor from valuing any public property leased to or occupied by a private person for private purposes.

[1994 c 124 § 24; 1986 c 285 § 3; 1975-'76 2nd ex.s. c 61 § 15; 1961 c 15 § 84.40.175. Prior: 1925 ex.s. c 130 § 9; 1891 c 140 § 5; 1890 p 532 § 5; RRS § 11113. Formerly RCW 84.36.220.]

Notes:
Leasehold excise tax: Chapter 82.29A RCW. Sections:  Previous  84.40.090  84.40.110  84.40.120  84.40.130  84.40.150  84.40.160  84.40.170  84.40.175  84.40.178  84.40.185  84.40.190  84.40.200  84.40.210  84.40.220  84.40.230  Next

Last modified: April 7, 2009