84.36.820 - Renewal notice for exempt property -- Failure to file before due date, effect. - Washington Statutes

Renewal notice for exempt property — Failure to file before due date, effect.

On or before January 1st of each year, the department of revenue shall notify the owners of record of property exempted from property taxation at their last known address about the obligation to file an annual renewal declaration for continued exemption. When a continued exemption is not approved, the department shall notify the assessor of the county in which the property is located who, in turn, shall remove the tax exemption from the property. The failure to file an annual renewal declaration for continued exemption and subsequent removal of the exemption shall not be subject to review as provided in RCW 84.36.850. The department of revenue shall review applications received after the March 31st due date, but these applications shall be subject to late filing penalties provided in RCW 84.36.825.

[2007 c 111 § 302; 1984 c 220 § 11; 1975-'76 2nd ex.s. c 127 § 1; 1973 2nd ex.s. c 40 § 10.]

Notes: Part headings not law -- 2007 c 111: See note following RCW 82.16.120.