Property which no longer retains its exempt status shall be subject to a pro rata portion of the taxes allocable to the remaining portion of the year after the date that the property lost its exempt status. If a portion of the property has lost its exempt status, only that portion shall be subject to tax under this section.
RCW 84.40.360
Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.
Applied in 1 court decision — leading case 109 Wash. 2d 363 - Weyerhaeuser Company v. Cowlitz County (1987)
Most recently applied in 109 Wash. 2d 363 - Weyerhaeuser Company v. Cowlitz County (November 1987)
1984 c 220 s 14; 1971 ex.s. c 44 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.