SB 5801 - DIGEST

     Declares that, RCW 84.36.381 notwithstanding, a person who otherwise qualifies under RCW 84.36.381 may apply for exemption by February 15th of the year in which the taxes are payable if the person owns the property by February 15th and the property was exempt from tax under RCW 84.36.381 in the previous year.

     Applies to taxes levied for collection in 1999 and thereafter.