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AGO Opinions with Topic: TAXATION OF PREVIOUSLY EXEMPT PROPERTY FOR PRIOR YEARS
AGO 1976 No. 18 >  September 29, 1976
TAXATION - PROPERTY - REMOVAL OF EXEMPTION - TAXATION OF PREVIOUSLY EXEMPT PROPERTY FOR PRIOR YEARS
TAXATION ‑- PROPERTY ‑- REMOVAL OF EXEMPTION ‑- TAXATION OF PREVIOUSLY EXEMPT PROPERTY FOR PRIOR YEARS The provisions of § 8, chapter 40, Laws of 1973, Ex.Sess., (RCW 84.36.810) do not authorize a county to collect property taxes upon the cessation of an exempt use covered by RCW 84.36.030, 84.36.040, 84.36.050 or 84.36.060 for years prior to the effective date of said 1973 enactment where the exemption in question was in effect during those prior years.
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