CERTIFICATION OF ENROLLMENT

                        SENATE BILL 6311

                        55th Legislature

                      1998 Regular Session

Passed by the Senate February 17, 1998   YEAS 47   NAYS 0 President of the Senate Passed by the House March 6, 1998   YEAS 98   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 6311 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

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                         SENATE BILL 6311

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             Passed Legislature - 1998 Regular Session

State of Washington      55th Legislature     1998 Regular Session

By Senators Snyder, Prince, Rasmussen and Goings

Read first time 01/15/98.  Referred to Committee on Ways & Means.

Exempting assembly halls or meeting places used for the promotion of specific educational purposes from property taxation.

    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 1997 c 298 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 seven days in a year.

    (d) In a county with a population of less than ten thousand, the use of the property to promote the following business activities:  Dance lessons, art classes, or music lessons.

(e) 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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