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AGO Opinions with Topic: WHEN EXEMPTION APPLICABLE
AGO 1963 No. 31 >  June 17, 1963
TAXATION - PERSONAL PROPERTY TAX - ALFALFA SEED - WHEN EXEMPTION APPLICABLE
TAXATION ‑- PERSONAL PROPERTY TAX ‑- ALFALFA SEED ‑- WHEN EXEMPTION APPLICABLE (1) Alfalfa seed sold and delivered by the farmer-producer to a processor is subject to applicable property taxes even though it is shipped out of the state on or before April 30 of the first year in which it would otherwise be taxable. (2) Alfalfa seed is exempt from property taxes otherwise applicable if owned by the farmer-producer on the first day of January following harvesting, and this exemption applies whether or not the seed was grown in another state and shipped into Washington for storage.
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