WASHINGTON STATUTES AND CODES
84.36 - Exemptions
Sections
84.36.048 Administration of exemption contained in RCW 84.36.047.
[1977 ex.s. c 348 § 2.]
Repealed by 1984 c 220 § 28.
84.36.125 Heads of households — Purpose of exemption.
[1971 ex.s. c 281 § 11; 1969 ex.s. c 262 § 60; 1965 ex.s. c 168 § 1.]
Decodified.
84.36.126 Heads of households — First fifty dollars of real property taxes exempt — Conditions — Claims.
[1965 ex.s. c 168 § 2.]
Repealed by 1967 ex.s. c 132 § 3.
84.36.127 Heads of households — RCW 84.36.125 and 84.36.126 to become effective when constitutional amendment approved.
[1971 ex.s. c 281 § 12; 1969 ex.s. c 262 § 61; 1965 ex.s. c 168 § 3.]
Decodified.
84.36.128 Exemption from first fifty dollars of real property taxes — Qualifications.
[1969 ex.s. c 262 § 62; 1967 ex.s. c 132 § 1.]
Repealed by 1971 ex.s. c 288 § 27.
84.36.129 Exemption from first fifty dollars of real property taxes — Definitions — Claims.
[1970 ex.s. c 8 § 3. Prior: 1969 ex.s. c 262 § 63; 1969 ex.s. c 224 § 2; 1967 ex.s. c 132 § 2.]
Repealed by 1971 ex.s. c 288 § 27.
84.36.140 Exemption of grains, flour, fruit, vegetables, fish, and unprocessed timber — Limitation — Proof of shipment.
[1972 ex.s. c 30 § 2; 1961 c 15 § 84.36.140. Prior: 1939 c 67 § 2; RRS § 11130-5.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.150 Exemption of grains, flour, fruit, vegetables, fish, and unprocessed timber — Listing and subsequent cancellation — Proof.
[1967 ex.s. c 149 § 32; 1961 c 15 § 84.36.150. Prior: 1939 c 67 § 3; RRS § 11130-6.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.160 Exemption of grains, flour, fruit, vegetables, fish, and unprocessed timber — Definitions.
[1972 ex.s. c 30 § 1; 1971 ex.s. c 137 § 1; 1961 c 15 § 84.36.160. Prior: 1939 c 67 § 1; RRS § 11130-4.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.161 Exemption of grains, flour, fruit, vegetables, fish, and unprocessed timber — Construction of RCW 84.36.140, 84.36.150, 84.36.160 and 84.36.162 — Effect on other acts.
[1998 c 311 § 21; 1961 c 15 § 84.36.161. Prior: 1939 c 67 § 4; RRS § 11130-7.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.162 Exemption of grains, flour, fruit, vegetables, fish, and unprocessed timber — Purpose.
[1961 c 15 § 84.36.162. Prior: 1939 c 67 § 6; RRS § 11130-9.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.170 Merchandise, raw furs from out of state in transit or storage for transshipment — Proof of shipment.
[1939 c 66 § 1, part; 1927 c 282 § 1, part; 1925 ex.s. c 130 § 26, part; 1921 c 60 § 1, part; 1897 c 71 § 19, part; 1893 c 124 § 19, part; 1891 c 140 § 19, part; 1890 p 538 § 20, part; RRS § 11130, part.]
Now codified as RCW 84.36.171 and see note following RCW 84.40.210.
84.36.171 Goods, raw furs, merchandise, etc. in transit or storage.
[1967 ex.s. c 149 § 33; 1963 ex.s. c 28 § 13; 1961 c 168 § 3. Prior: 1961 c 15 § 84.40.210, part; prior: 1939 c 66 § 1; 1927 c 282 § 1; 1925 ex.s. c 130 § 26; 1921 c 60 § 1; 1897 c 71 § 19; 1893 c 124 § 19; 1891 c 140 § 19; 1890 p 538 § 20; RRS § 11130.]
Repealed by 1969 ex.s. c 124 § 6.
84.36.172 Goods, raw furs, merchandise, etc. in transit or storage — Affidavit of exemption — Shipping date.
[1963 ex.s. c 28 § 14.]
Repealed by 1969 ex.s. c 124 § 6.
84.36.173 Goods, raw furs, merchandise, etc. in transit or storage — Reconsignment or delay in shipping — Report to county assessor — Taxation — Penalty.
[1963 ex.s. c 28 § 15.]
Repealed by 1969 ex.s. c 124 § 6.
84.36.174 Goods, raw furs, merchandise, etc. in transit or storage — Records to be kept — Inspection — Retention.
[1963 ex.s. c 28 § 16.]
Repealed by 1969 ex.s. c 124 § 6.
84.36.176 Plywood, hardboard and particle board panels in transit.
[1967 ex.s. c 149 § 34.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.180 Ore and metals from out of state in process of reduction.
[1939 c 66 § 1, part; 1927 c 282 § 1, part; 1925 ex.s. c 130 § 26, part; 1921 c 60 § 1, part; 1897 c 71 § 19, part; 1893 c 124 § 19, part; 1891 c 140 § 19, part; 1890 p 538 § 20, part; RRS § 11130, part.]
Now codified as RCW 84.36.181, see note following RCW 84.40.210.
84.36.181 Ores, metals from out-of-state in process of reduction or refinement.
[1961 c 168 § 2. Prior: 1961 c 15 § 84.40.210, part; 1939 c 66 § 1; 1927 c 282 § 1; 1925 ex.s. c 130 § 26; 1921 c 60 § 1; 1897 c 71 § 19; 1893 c 124 § 19; 1891 c 140 § 19; 1890 p 538 § 20; RRS § 11130.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.190 Metals in cathode or bar form for sale and held under negotiable warehouse receipt.
[1961 c 15 § 84.36.190. Prior: 1949 c 36 § 1; Rem. Supp. 1949 § 11111-13.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.191 Metals in cathode or bar form for sale and held under negotiable warehouse receipt — Purpose and construction.
[1961 c 15 § 84.36.191. Prior: 1949 c 36 § 2; Rem. Supp. 1949 § 11111-14.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.200 Certain farm products, if held over by producer to next assessment date.
[1939 c 206 § 14, part; 1933 c 48 § 1, part; 1925 ex.s. c 130 § 20, part; 1897 c 71 § 13, part; 1893 c 124 § 13, part; 1891 c 140 § 13, part; 1890 p 534 § 12, part; RRS § 11124, part.]
Now codified in RCW 84.44.060.
84.36.220 Listing of exempt property — Proof of exemption.
[1925 ex.s. c 130 § 9; 1891 c 140 § 5; 1890 p 532 § 5; RRS § 11113.]
Now codified as RCW 84.40.175.
84.36.270 Real property beneath air space dedicated to public body for stadium facilities.
[1973 1st ex.s. c 195 § 95; 1967 ex.s. c 117 § 1.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.280 Real property beneath air space dedicated to public body for stadium facilities — Exemption effective only on completion of construction of facility.
[1967 ex.s. c 117 § 2.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.290 Real property beneath air space dedicated to public body for stadium facilities — Taxes for school purposes not affected.
[1967 ex.s. c 117 § 3.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.330 Stocks of merchandise, goods, wares or material — Exemption does not apply to goods taxable under RCW 84.56.180.
[1969 ex.s. c 124 § 4.]
Repealed by 1998 c 311 § 31.
84.36.353 Property owned or used for sheltered workshops for handicapped — Shelter workshop defined.
[1998 c 311 § 22; 1970 ex.s. c 81 § 2.]
Repealed by 1999 c 358 § 21, effective August 1, 1999.
84.36.370 Residences — Exemption from percentage of taxes due to excess levies, regular property tax levies — Qualifications — Schedule.
[1973 1st ex.s. c 98 § 1; 1972 ex.s. c 126 § 1; 1971 ex.s. c 288 § 4.]
Repealed by 1974 ex.s. c 182 § 6.
84.36.380 Residences — Definitions — Claims — Procedure — Penalty.
[1972 ex.s. c 126 § 3; 1971 ex.s. c 288 § 5.]
Repealed by 1974 ex.s. c 182 § 6.
84.36.410 Solar energy systems installed as improvements to real property — Claims for exemption — Duration — Nonrenewals — Filing period termination — Rules.
[1977 ex.s. c 364 § 1.]
Repealed by 1980 c 155 § 7.
84.36.450 Leasehold estates exemption.
[1973 1st ex.s. c 187 § 11.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20. Later enactment, see RCW 84.36.451.
84.36.455 Leasehold estates and educational facilities exemption — Effective in the event leasehold in lieu excise taxes held invalid.
[1973 1st ex.s. c 187 § 14.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
84.36.460 Improvements owned or being acquired by sublessee taxable to such sublessee.
[1973 1st ex.s. c 187 § 15.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.
84.36.473 "Business inventories" and "successor" defined.
[1998 c 311 § 23; 1983 1st ex.s. c 62 § 2; 1982 c 174 § 1; 1975 1st ex.s. c 291 § 8; 1974 ex.s. c 169 § 4. Formerly RCW 82.04.443.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.475 "Excess inventory value" and "excess inventory district" defined.
[1983 1st ex.s. c 62 § 3.]
Repealed by 1989 c 378 § 40.
84.36.485 Cogeneration facilities — Claims for exemption — Forms — Verification — Administrative rules.
[1979 ex.s. c 191 § 9.]
Repealed by 1999 c 358 § 21, effective August 1, 1999.
84.36.490 Land, buildings, machinery, etc., used to manufacture alcohol fuel — Exceptions — Limitations — Claims — Administrative rules.
[1985 c 371 § 7; 1980 c 157 § 1.]
Repealed by 2001 c 187 § 27.
Notes:
Contingent effective date--2001 c 187: See note following RCW 84.70.010.
84.36.580 Property used to reduce field burning.
[2000 c 40 § 5.]
Repealed by 2005 c 420 § 4, effective July 1, 2005.
84.36.610 Vehicles.
[2001 c 2 § 2 (Initiative Measure No. 722, approved November 7, 2000).]
Decodified September 20, 2001.
Notes:
Reviser's note: Decodified September 20, 2001, under the Washington Supreme Court decision in City of Burien et al v. Frederick C Kiga et al, 31 P.3d 659, 144 Wn.2d 819, which declared Initiative Measure No. 722 (2001 c 2) unconstitutional in its entirety.
84.36.615 Real and personal property — New construction.
[2001 c 2 § 3 (Initiative Measure No. 722, approved November 7, 2000).]
Decodified September 20, 2001.
Notes:
Reviser's note: Decodified September 20, 2001, under the Washington Supreme Court decision in City of Burien et al v. Frederick C Kiga et al, 31 P.3d 659, 144 Wn.2d 819, which declared Initiative Measure No. 722 (2001 c 2) unconstitutional in its entirety.
84.36.620 Maintenance improvements.
[2001 c 2 § 4 (Initiative Measure No. 722, approved November 7, 2000).]
Decodified September 20, 2001.
Notes:
Reviser's note: Decodified September 20, 2001, under the Washington Supreme Court decision in City of Burien et al v. Frederick C Kiga et al, 31 P.3d 659, 144 Wn.2d 819, which declared Initiative Measure No. 722 (2001 c 2) unconstitutional in its entirety.
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