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AGO Opinions with Topic: APPLICABILITY OF RETIRED PERSONS' PROPERTY TAX EXEMPTION TO CERTAIN LEASEHOLD INTERESTS
AGLO 1979 No. 24 >  June 7, 1979
OFFICES AND OFFICERS - COUNTY - ASSESSOR - TAXATION - REAL PROPERTY - APPLICABILITY OF RETIRED PERSONS' PROPERTY TAX EXEMPTION TO CERTAIN LEASEHOLD INTERESTS
OFFICES AND OFFICERS ‑- COUNTY ‑- ASSESSOR ‑- TAXATION ‑- REAL PROPERTY ‑- APPLICABILITY OF RETIRED PERSONS' PROPERTY TAX EXEMPTION TO CERTAIN LEASEHOLD INTERESTS Neither Article VII, § 10 of the Washington Constitution nor such implementing legislation as is contained in RCW 84.36.381 et seq., qualify an individual for a property tax exemption with respect to a ". . . residence occupied by a share owner under a cooperative housing association agreement [which] is not owned by the association, but is leased by the association from a third party pursuant to a long term lease."
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