2067-S AAS 4/7/95 S3099.1
SHB 2067 - S COMM AMD
By Committee on Ways & Means
ADOPTED 4/7/95
Strike everything after the enacting clause and insert the following:
"Sec. 1. RCW 84.36.060 and 1981 c 141 s 1 are each amended to read as follows:
The following property shall be exempt from taxation:
(1) All art,
scientific, or historical collections of associations maintaining and
exhibiting such collections for the benefit of the general public and not for
profit, together with all real and personal property of such associations used
exclusively for the safekeeping, maintaining and exhibiting of such
collections; and all the real and personal property owned by or leased to
associations engaged in the production and performance of musical, dance,
artistic, dramatic, or literary works for the benefit of the general public and
not for profit, which real and personal property is used exclusively for this
production or performance((: PROVIDED, That to qualify for)).
(a) To receive
this exemption an organization must be organized and operated exclusively for
artistic, scientific, historical, literary, musical, dance, dramatic, or
educational purposes and receive a substantial part of its support (exclusive
of income received in the exercise or performance by such organization of its
purpose or function) from the United States or any state or any political
subdivision thereof or from direct or indirect contributions from the general
public((;)).
(b) If the property is not currently being used for an exempt purpose but will be used for an exempt purpose within a reasonable period of time, the nonprofit organization, association, or corporation claiming the exemption must submit proof that a reasonably specific and active program is being carried out to construct, remodel, or otherwise enable the property to be used for an exempt purpose. The property does not qualify for an exemption during this interim period if the property is used by, loaned to, or rented to a for-profit organization or business enterprise. Proof of a specific and active program to build or remodel the property so it may be used for an exempt purpose may include, but is not limited to:
(i) Affirmative action by the board of directors, trustees, or governing body of the nonprofit organization, association, or corporation toward an active program of construction or remodeling;
(ii) Itemized reasons for the proposed construction or remodeling;
(iii) Clearly established plans for financing the construction or remodeling; or
(iv) Building permits.
(c) Notwithstanding (b) of this subsection, a for-profit limited partnership created to provide facilities for the use of nonprofit art, scientific, or historical organizations qualifies for the exemption under (b) of this subsection through 1997 if the for-profit limited partnership otherwise qualifies under (b) of this subsection.
(2) All fire
engines and other implements used for the extinguishment of fire, with the
buildings used exclusively for the safekeeping thereof, and for meetings of
fire companies, provided such properties belong to any city or town or to a
fire company therein((;)).
(3) Property owned by humane societies in this state in actual use by such societies.
NEW SECTION. Sec. 2. The act is effective for taxes levied for collection in 1995 and thereafter.
NEW SECTION. Sec. 3. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately."
SHB 2067 - S COMM AMD
By Committee on Ways & Means
ADOPTED 4/7/95
On page 1, line 2 of the title, after "organizations;" strike the remainder of the title and insert "amending RCW 84.36.060; creating a new section; and declaring an emergency."
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