_______________________________________________
SENATE
BILL 5229
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Passed
Legislature - 1997 Regular Session
State of Washington 55th
Legislature 1997 Regular Session
By
Read first time 01/20/97.
Referred to Committee on Ways & Means.
Extending
permitted uses of assembly halls and meeting places to maintain property tax
exemptions.
AN
ACT Relating to the property taxation of assembly halls or meeting places; and
amending RCW 84.36.037.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
84.36.037 and 1993 c 327 s 1 are each amended to read as follows:
(1)
Real or personal property owned by a nonprofit organization, association, or
corporation in connection with the operation of a public assembly hall or
meeting place is exempt from taxation. The area exempt under this section
includes the building or buildings, the land under the buildings, and an
additional area necessary for parking, not exceeding a total of one acre:
PROVIDED, That for property essentially unimproved except for restroom
facilities and structures on such property which has been used primarily for
annual community celebration events for at least ten years, such exempt
property shall not exceed twenty-nine acres.
(2)
To qualify for this exemption the property must be used exclusively for public
gatherings and be available to all organizations or persons desiring to use the
property, but the owner may impose conditions and restrictions which are
necessary for the safekeeping of the property and promote the purposes of this
exemption. Membership shall not be a prerequisite for the use of the property.
(3)
The use of the property for pecuniary gain or to promote business activities,
except as provided in this section, nullifies the exemption otherwise available
for the property for the assessment year. The exemption is not nullified by:
(a)
The collection of rent or donations if the amount is reasonable and does not
exceed maintenance and operation expenses created by the user.
(b)
Fund-raising activities conducted by a nonprofit organization.
(c)
The use of the property for pecuniary gain or to promote business activities
for periods of not more than ((three)) seven days in a year.
(d)
An inadvertent use of the property in a manner inconsistent with the purpose
for which exemption is granted, if the inadvertent use is not part of a pattern
of use. A pattern of use is presumed when an inadvertent use is repeated in
the same assessment year or in two or more successive assessment years.
(4) The department of revenue shall narrowly construe this
exemption.
