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.

AGO 1966 NO. 99 >

In the event that H.J.R. No. 7 is approved by the voters at the November, 1966, general election, the real property tax exemption made contingent upon the passage thereof in chapter 168, Laws of 1965, Ex. Sess., will become operative without further legislation and will apply to the first fifty dollars of real property taxes due and payable against real property owned and occupied by an eligible claimant for the year for which the exemption is claimed.

AGO 1966 NO. 108 >

In the event that H.J.R. No. 7 is approved by the voters at the November 1966, general election, the real property tax exemption made contingent upon the passage thereof by chapter 168, Laws of 1965, Ex. Sess., will apply on a prorated basis against all real property taxes due and payable in a given year on the basis of levies by the state and all of the various taxing districts against qualified residential real property; the exemption should not be applied solely or principally against the two mills allotted to the state for public assistance purposes under RCW 74.04.150 and RCW 84.52.050.

AGO 1954 NO. 229 >

The Spokane Junior Livestock Show is exempt from taxation except for that portion of the corporate property which is rented to outside interests.