CERTIFICATION OF ENROLLMENT

 

                        SENATE BILL 5229

 

 

 

 

                        55th Legislature

                      1997 Regular Session

Passed by the Senate March 6, 1997

  YEAS 48   NAYS 0

 

 

 

President of the Senate

 

Passed by the House April 23, 1997

  YEAS 96   NAYS 0

             CERTIFICATE

 

I, Mike O=Connell, Secretary of the Senate of the State of Washington, do hereby certify that the attached is  SENATE BILL 5229 as passed by the Senate and the House of Representatives on the dates hereon set forth.

 

 

 

Speaker of the

      House of Representatives

                            Secretary

 

 

Approved Place Style On Codes above, and Style Off Codes below. 

                                FILED

          

 

 

Governor of the State of Washington

                   Secretary of State

                  State of Washington


          _______________________________________________

 

                         SENATE BILL 5229

          _______________________________________________

 

             Passed Legislature - 1997 Regular Session

 

State of Washington      55th Legislature     1997 Regular Session

 

By Senators Prince, Loveland, Morton, Oke, Stevens, Fraser, Swecker, Rasmussen, Hochstatter, Johnson, Bauer, Horn, Snyder, Winsley, Roach, McDonald and Haugen

 

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.

 


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