Revised Code of Washington

Wash. Rev. Code § 84.36.855 (2026)

✓ current as of May 2026
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Except as otherwise provided by law, property that changes from exempt to taxable status is subject to the provisions of RCW 84.36.810 and 84.40.350 through 84.40.390, and the assessor must also place the property on the assessment roll for taxes due and payable in the following year.
[ 2016 c 217 s 8; 1973 2nd ex.s. c 40 s 17.]

Notes:

Tax preference performance statementApplication2016 c 217: See notes following RCW 84.36.049.
Notes of Decisions
Cited in 1 case, 1976–1976 · leading case: Timber Traders, Inc. v. Johnston, 548 P.2d 1080 (Wash. 1976).
Timber Traders, Inc. v. Johnston, 548 P.2d 1080 (Wash. 1976). “825, referring to applications made for the “assessment year 1974,” and RCW 84.36.830, directing the Department of Revenue to review each application for exemption and make a determination prior to August 1 of the assessment year.”
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