WSR 04-16-095

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed August 3, 2004, 10:59 a.m. ]


ADOPTION OF INTERPRETIVE STATEMENT


Property Tax Advisory 13.0.2004 - Impact of Local

Zoning Ordinances on Property Tax Exemptions

Granted Under Chapter 84.36 RCW

Effective July 30, 2004



     This announcement of the adoption of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

     The Department of Revenue has adopted the following Property Tax Advisory:

     Property Tax Advisory 13.0.2004 (impact of local zoning ordinances on property tax exemptions granted under chapter 84.36 RCW).

     This advisory clarifies whether the Department of Revenue must consider local zoning ordinances when it determines the property tax status of real property for nonprofit organizations under chapter 84.36 RCW. More specifically, if the use of a property conflicts with a local zoning ordinance, should the Department of Revenue deny the exemption even though it qualifies for exemption under chapter 84.36 RCW?

     Requests for a copy of this advisory may be directed to Velinda Brown, Property Tax Division, P.O. Box 47471, Olympia, WA 98504-7471, phone (360) 570-5865, fax (360) 586-7602.

Alan Lynn

Rules Coordinator

Legislature Code Reviser 

Register
© Washington State Code Reviser's Office