3182-S AMH ALEX FRAS 400

SHB 3182 - H AMD 1428

By Representative Alexander

ADOPTED 3/04/2010

    On page 14, beginning on line 13, strike all of section 12 and insert the following:

"Sec. 12.  RCW 84.40.175 and 1994 c 124 s 24 are each amended to read as follows:

    COUNTIES:  VALUATION OF TAX-EXEMPT PUBLIC PROPERTY.  At the time of making the assessment of real property, the assessor shall enter each description of property exempt under the provisions of chapter 84.36 RCW, and ((value and)) list the same in the manner and subject to the same rule as the assessor is required to assess all other property, designating in each case to whom such property belongs.  Except as otherwise provided in law, the assessor is not required to value property exempt under the provisions of RCW 84.36.010.  However, with respect to publicly owned property exempt from taxation under provisions of RCW 84.36.010, the assessor shall value only such property as is leased to or occupied by a private person under an agreement allowing such person to occupy or use such property for a private purpose when a request for such valuation is received from the department of revenue or the lessee of such property for use in determining the taxable rent as provided for in chapter 82.29A RCW:  PROVIDED FURTHER, That this section shall not prohibit any assessor from valuing any public property leased to or occupied by a private person for private purposes."

EFFECT:   Deletes the provisions that would have made each county assessor's duty to assess tax-exempt property optional rather than mandatory.  The assessor is not required to value property exempt under RCW 84.36.010 (public property) unless otherwise required by law.

--- END ---