An exempt property owner shall notify the department of revenue of any change of use prior to each assessment year. Any other person believing that a change in the use of exempt property has occurred shall report same to the county assessor, who shall examine the property and if the use is not in compliance with chapter 84.36 RCW he or she shall report the information to the department with a recommendation that the exempt status be canceled. The final determination shall be made by the department.
RCW 84.36.813
Change in use—Duty to notify county assessor—Examination—Recommendation.
Applied in 1 court decision — leading case 57 Wash. App. 848 - Sisters of Providence v. Snohomish County (1990)
Most recently applied in 57 Wash. App. 848 - Sisters of Providence v. Snohomish County (May 1990)
2013 c 23 s 351; 1977 ex.s. c 209 s 3.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.