H-4090.2  _______________________________________________

                          HOUSE BILL 2920

          _______________________________________________

State of Washington      56th Legislature     2000 Regular Session

By Representatives Dunshee, Radcliff, Thomas, Eickmeyer, Skinner and Santos

Read first time 01/24/2000.  Referred to Committee on Finance.

Exempting community radio stations from property taxation.

    AN ACT Relating to property tax exemptions for community radio stations; reenacting and amending RCW 84.36.810; adding a new section to chapter 84.36 RCW; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 84.36 RCW to read as follows:

    (1) All property owned and used by a community public radio station is exempt from taxation.

    (2) As used in this section "community public radio station" means a nonprofit organization, other than a government entity or an educational institution, that holds a noncommercial FM broadcast license under 47 C.F.R. Sec. 73.503.

    Sec. 2.  RCW 84.36.810 and 1999 c 203 s 3 and 1999 c 139 s 4 are each reenacted and amended to read as follows:

    (1) Upon cessation of a use under which an exemption has been granted pursuant to RCW 84.36.030, 84.36.037, 84.36.040, 84.36.041, 84.36.042, 84.36.043, 84.36.046, 84.36.050, 84.36.060, 84.36.550, 84.36.560, ((and)) 84.36.570, and section 1 of this act, the county treasurer shall collect all taxes which would have been paid had the property not been exempt during the three years preceding, or the life of such exemption, if such be less, together with the interest at the same rate and computed in the same way as that upon delinquent property taxes.  If the property has been granted an exemption for more than ten consecutive years, taxes and interest shall not be assessed under this section.

    (2) Subsection (1) of this section applies only when ownership of the property is transferred or when fifty-one percent or more of the area of the property loses its exempt status.  The additional tax under subsection (1) of this section shall not be imposed if the cessation of use resulted solely from:

    (a) Transfer to a nonprofit organization, association, or corporation for a use which also qualifies and is granted exemption under this chapter;

    (b) A taking through the exercise of the power of eminent domain, or sale or transfer to an entity having the power of eminent domain in anticipation of the exercise of such power;

    (c) Official action by an agency of the state of Washington or by the county or city within which the property is located which disallows the present use of such property;

    (d) A natural disaster such as a flood, windstorm, earthquake, or other such calamity rather than by virtue of the act of the organization, association, or corporation changing the use of such property;

    (e) Relocation of the activity and use of another location or site except for undeveloped properties of camp facilities exempted under RCW 84.36.030;

    (f) Cancellation of a lease on leased property that had been exempt under this chapter ((or RCW 84.36.560)); or

    (g) A change in the exempt portion of a home for the aging under RCW 84.36.041(3), as long as some portion of the home remains exempt.

NEW SECTION. Sec. 3.  Section 1 of this act is effective for taxes levied for collection in 2001 and thereafter.

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