Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1965 NO. 27 >

(1) Seed peas in the hands of a seed company on the first day of January are exempt from property taxation under RCW 84.44.060 where the seed peas are grown and harvested during the preceding year by a farmer pursuant to a joint venture or bailment contract with the seed company. (2) Seed peas which are designed and used for seed purposes cannot qualify for the property tax exemption provided by RCW 84.36.140-84.36.162.