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April 7, 1971
Honorable Smith Troy
Thurston County Courthouse
Olympia, Washington 98501 Cite as: AGLO 1971 No. 59 (not official)
By your letter of March 30, 1971, you asked our opinion as to which tax collection year the increased property tax exemption granted under section 1, chapter 55, Laws of 1970 2nd ex. sess., applies. This law became effective July 1, 1970, and amended RCW 84.36.050 by increasing the acreage exemption for schools and colleges.
We have examined the opinion written by your office on this question, dated March 19, 1971, to Del Pettit, Thurston County Assessor, and concur in the conclusion reached therein.
A reading of RCW 84.36.050, the other pertinent statutes cited by you, and the case of P. B. Investment Company, Inc. v. King County, 78 W.D.2d 81, makes it abundantly clear that the increased exemption can only apply to taxes assessed in 1971 for payment in 1972 and thereafter. The assessment for taxes payable in 1971 had been completed before the amendment to RCW 84.36.050 became effective and the property for which the exemption is now sought was subject to tax when assessed.
We have been informed that Saint Martin's College made application for the increased exemption in December of 1970, and while we do not necessarily deem it material in view of the language contained in RCW 84.36.050 relating to the claiming of the exemption, the levy for taxes payable in 1971 was made in October of 1970, so the lien for such taxes had become perfected as of January 1, 1970, RCW 84.60.020.
We trust the foregoing will be of assistance to you.
Very truly yours,
FOR THE ATTORNEY GENERAL
Henry W. Wager
Assistant Attorney General