CERTIFICATION OF ENROLLMENT

HOUSE BILL 2309

Chapter 310, Laws of 1998

55th Legislature

1998 Regular Session

NOTIFICATION OF DENIAL OF PROPERTY TAX EXEMPTION--NOTICE BY MAIL

EFFECTIVE DATE: 1/1/99

Passed by the House February 6, 1998 Yeas 93 Nays 0

CLYDE BALLARD

Speaker of the

House of Representatives

Passed by the Senate March 4, 1998

Yeas 42 Nays 0

CERTIFICATE

I, Timothy A. Martin, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 2309 as passed by the House of Representatives and the Senate on the dates hereon set forth.

BRAD OWEN

President of the Senate

TIMOTHY A. MARTIN

Chief Clerk

Approved April 3, 1998

FILED

April 3, 1998 - 2:11 p.m.

GARY LOCKE

Governor of the State of Washington

Secretary of State

State of Washington

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HOUSE BILL 2309

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Passed Legislature - 1998 Regular Session

State of Washington 55th Legislature 1998 Regular Session

By Representatives Thompson and Dunshee; by request of Department of Revenue

Prefiled 12/24/97. Read first time 01/12/98. Referred to Committee on Finance.

AN ACT Relating to notification of denial of property tax exemption; amending RCW 84.36.830; and providing an effective date.

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

Sec. 1. RCW 84.36.830 and 1984 c 220 s 12 are each amended to read as follows:

The department of revenue shall review each application for exemption and make a determination thereon prior to August 1st of the assessment year for which such application is made: PROVIDED, That each exemption application received after March 31 shall be reviewed and determination made thereon within thirty days of the date received or by August 1, whichever is later. The department of revenue may request such additional relevant information as it deems necessary. The department of revenue shall make a physical inspection of the property and satisfy itself as to the use of all parcels prior to approving or denying the application, and thereafter at regular intervals designed to insure compliance with this chapter. When the department of revenue has examined the application and the subject property, it shall either approve or deny the request and clearly state the reasons for denial in written notification by ((~~certified~~)) mail to the applicant. The department shall also notify the assessor of the county in which the property is located. The county assessor shall place such property on the assessment roll for the current year.

NEW SECTION. Sec. 2. This act takes effect January 1, 1999.