S-398                 _______________________________________________

                                                   SENATE BILL NO. 5009

                        _______________________________________________

State of Washington                              50th Legislature                              1987 Regular Session

By Senators McDermott, Smitherman, Warnke, Garrett, Lee, Rasmussen, West and Moore

Prefiled with Secretary of the Senate 12/24/86.  Read first time 1/12/87 and referred to Committee on Ways & Means.

AN ACT Relating to the exemption from property taxes of outpatient dialysis facilities; and amending RCW 84.36.040.

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

        Sec. 1.  Section 84.36.040, chapter 15, Laws of 1961 as last amended by section 2, chapter 220, Laws of 1984 and RCW 84.36.040 are each amended to read as follows:

          The real and personal property used by nonprofit (1) day care centers as defined pursuant to RCW 74.15.020 as now or hereafter amended; (2) free public libraries; (3) orphanages and orphan asylums; (4) homes for the aged; (5) homes for the sick or infirm; ((and,)) (6) hospitals for the sick; and (7) outpatient dialysis facilities, which are used for the purposes of such organizations shall be exempt from taxation:  PROVIDED, That the benefit of the exemption inures to the user.

          To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805.