EXEMPTIONS

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84.36.048 Administration of exemption contained in RCW 84.36.047.
[1977 ex.s. c 348 § 2.]
Repealed by 1984 c 220 § 28.


84.36.125 Heads of households — Purpose of exemption.
[1971 ex.s. c 281 § 11; 1969 ex.s. c 262 § 60; 1965 ex.s. c 168 § 1.]
Decodified.


84.36.126 Heads of households — First fifty dollars of real property taxes exempt — Conditions — Claims.
[1965 ex.s. c 168 § 2.]
Repealed by 1967 ex.s. c 132 § 3.


84.36.127 Heads of households — RCW 84.36.125 and 84.36.126 to become effective when constitutional amendment approved.
[1971 ex.s. c 281 § 12; 1969 ex.s. c 262 § 61; 1965 ex.s. c 168 § 3.]
Decodified.


84.36.128 Exemption from first fifty dollars of real property taxes — Qualifications.
[1969 ex.s. c 262 § 62; 1967 ex.s. c 132 § 1.]
Repealed by 1971 ex.s. c 288 § 27.


84.36.129 Exemption from first fifty dollars of real property taxes — Definitions — Claims.
[1970 ex.s. c 8 § 3. Prior: 1969 ex.s. c 262 § 63; 1969 ex.s. c 224 § 2; 1967 ex.s. c 132 § 2.]
Repealed by 1971 ex.s. c 288 § 27.


84.36.140 Exemption of grains, flour, fruit, vegetables, fish, and unprocessed timber — Limitation — Proof of shipment.
[1972 ex.s. c 30 § 2; 1961 c 15 § 84.36.140. Prior: 1939 c 67 § 2; RRS § 11130-5.]
Repealed by 2001 c 187 § 27.

Notes:
Savings--2001 c 187 § 27:
"The repeals in section 27 of this act do not affect any existing right acquired or liability or obligation incurred under the sections repealed or under any rule or order adopted under those sections, nor do they affect any proceeding instituted under those sections." [2001 c 187 § 28.]


84.36.150 Exemption of grains, flour, fruit, vegetables, fish, and unprocessed timber — Listing and subsequent cancellation — Proof.
[1967 ex.s. c 149 § 32; 1961 c 15 § 84.36.150. Prior: 1939 c 67 § 3; RRS § 11130-6.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.160 Exemption of grains, flour, fruit, vegetables, fish, and unprocessed timber — Definitions.
[1972 ex.s. c 30 § 1; 1971 ex.s. c 137 § 1; 1961 c 15 § 84.36.160. Prior: 1939 c 67 § 1; RRS § 11130-4.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.161 Exemption of grains, flour, fruit, vegetables, fish, and unprocessed timber — Construction of RCW 84.36.140, 84.36.150, 84.36.160 and 84.36.162 — Effect on other acts.
[1998 c 311 § 21; 1961 c 15 § 84.36.161. Prior: 1939 c 67 § 4; RRS § 11130-7.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.162 Exemption of grains, flour, fruit, vegetables, fish, and unprocessed timber — Purpose.
[1961 c 15 § 84.36.162. Prior: 1939 c 67 § 6; RRS § 11130-9.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.170 Merchandise, raw furs from out of state in transit or storage for transshipment — Proof of shipment.
[1939 c 66 § 1, part; 1927 c 282 § 1, part; 1925 ex.s. c 130 § 26, part; 1921 c 60 § 1, part; 1897 c 71 § 19, part; 1893 c 124 § 19, part; 1891 c 140 § 19, part; 1890 p 538 § 20, part; RRS § 11130, part.]
Now codified as RCW 84.36.171 and see note following RCW 84.40.210.


84.36.171 Goods, raw furs, merchandise, etc. in transit or storage.
[1967 ex.s. c 149 § 33; 1963 ex.s. c 28 § 13; 1961 c 168 § 3. Prior: 1961 c 15 § 84.40.210, part; prior: 1939 c 66 § 1; 1927 c 282 § 1; 1925 ex.s. c 130 § 26; 1921 c 60 § 1; 1897 c 71 § 19; 1893 c 124 § 19; 1891 c 140 § 19; 1890 p 538 § 20; RRS § 11130.]
Repealed by 1969 ex.s. c 124 § 6.


84.36.172 Goods, raw furs, merchandise, etc. in transit or storage — Affidavit of exemption — Shipping date.
[1963 ex.s. c 28 § 14.]
Repealed by 1969 ex.s. c 124 § 6.


84.36.173 Goods, raw furs, merchandise, etc. in transit or storage — Reconsignment or delay in shipping — Report to county assessor — Taxation — Penalty.
[1963 ex.s. c 28 § 15.]
Repealed by 1969 ex.s. c 124 § 6.


84.36.174 Goods, raw furs, merchandise, etc. in transit or storage — Records to be kept — Inspection — Retention.
[1963 ex.s. c 28 § 16.]
Repealed by 1969 ex.s. c 124 § 6.


84.36.176 Plywood, hardboard and particle board panels in transit.
[1967 ex.s. c 149 § 34.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.180 Ore and metals from out of state in process of reduction.
[1939 c 66 § 1, part; 1927 c 282 § 1, part; 1925 ex.s. c 130 § 26, part; 1921 c 60 § 1, part; 1897 c 71 § 19, part; 1893 c 124 § 19, part; 1891 c 140 § 19, part; 1890 p 538 § 20, part; RRS § 11130, part.]
Now codified as RCW 84.36.181, see note following RCW 84.40.210.


84.36.181 Ores, metals from out-of-state in process of reduction or refinement.
[1961 c 168 § 2. Prior: 1961 c 15 § 84.40.210, part; 1939 c 66 § 1; 1927 c 282 § 1; 1925 ex.s. c 130 § 26; 1921 c 60 § 1; 1897 c 71 § 19; 1893 c 124 § 19; 1891 c 140 § 19; 1890 p 538 § 20; RRS § 11130.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.190 Metals in cathode or bar form for sale and held under negotiable warehouse receipt.
[1961 c 15 § 84.36.190. Prior: 1949 c 36 § 1; Rem. Supp. 1949 § 11111-13.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.191 Metals in cathode or bar form for sale and held under negotiable warehouse receipt — Purpose and construction.
[1961 c 15 § 84.36.191. Prior: 1949 c 36 § 2; Rem. Supp. 1949 § 11111-14.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.200 Certain farm products, if held over by producer to next assessment date.
[1939 c 206 § 14, part; 1933 c 48 § 1, part; 1925 ex.s. c 130 § 20, part; 1897 c 71 § 13, part; 1893 c 124 § 13, part; 1891 c 140 § 13, part; 1890 p 534 § 12, part; RRS § 11124, part.]
Now codified in RCW 84.44.060.


84.36.220 Listing of exempt property — Proof of exemption.
[1925 ex.s. c 130 § 9; 1891 c 140 § 5; 1890 p 532 § 5; RRS § 11113.]
Now codified as RCW 84.40.175.


84.36.270 Real property beneath air space dedicated to public body for stadium facilities.
[1973 1st ex.s. c 195 § 95; 1967 ex.s. c 117 § 1.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.280 Real property beneath air space dedicated to public body for stadium facilities — Exemption effective only on completion of construction of facility.
[1967 ex.s. c 117 § 2.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.290 Real property beneath air space dedicated to public body for stadium facilities — Taxes for school purposes not affected.
[1967 ex.s. c 117 § 3.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.330 Stocks of merchandise, goods, wares or material — Exemption does not apply to goods taxable under RCW 84.56.180.
[1969 ex.s. c 124 § 4.]
Repealed by 1998 c 311 § 31.


84.36.353 Property owned or used for sheltered workshops for handicapped — Shelter workshop defined.
[1998 c 311 § 22; 1970 ex.s. c 81 § 2.]
Repealed by 1999 c 358 § 21, effective August 1, 1999.


84.36.370 Residences — Exemption from percentage of taxes due to excess levies, regular property tax levies — Qualifications — Schedule.
[1973 1st ex.s. c 98 § 1; 1972 ex.s. c 126 § 1; 1971 ex.s. c 288 § 4.]
Repealed by 1974 ex.s. c 182 § 6.


84.36.380 Residences — Definitions — Claims — Procedure — Penalty.
[1972 ex.s. c 126 § 3; 1971 ex.s. c 288 § 5.]
Repealed by 1974 ex.s. c 182 § 6.


84.36.410 Solar energy systems installed as improvements to real property — Claims for exemption — Duration — Nonrenewals — Filing period termination — Rules.
[1977 ex.s. c 364 § 1.]
Repealed by 1980 c 155 § 7.


84.36.450 Leasehold estates exemption.
[1973 1st ex.s. c 187 § 11.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20. Later enactment, see RCW 84.36.451.


84.36.455 Leasehold estates and educational facilities exemption — Effective in the event leasehold in lieu excise taxes held invalid.
[1973 1st ex.s. c 187 § 14.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.


84.36.460 Improvements owned or being acquired by sublessee taxable to such sublessee.
[1973 1st ex.s. c 187 § 15.]
Repealed by 1975-'76 2nd ex.s. c 61 § 20.


84.36.473 "Business inventories" and "successor" defined.
[1998 c 311 § 23; 1983 1st ex.s. c 62 § 2; 1982 c 174 § 1; 1975 1st ex.s. c 291 § 8; 1974 ex.s. c 169 § 4. Formerly RCW 82.04.443.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.475 "Excess inventory value" and "excess inventory district" defined.
[1983 1st ex.s. c 62 § 3.]
Repealed by 1989 c 378 § 40.


84.36.485 Cogeneration facilities — Claims for exemption — Forms — Verification — Administrative rules.
[1979 ex.s. c 191 § 9.]
Repealed by 1999 c 358 § 21, effective August 1, 1999.


84.36.490 Land, buildings, machinery, etc., used to manufacture alcohol fuel — Exceptions — Limitations — Claims — Administrative rules.
[1985 c 371 § 7; 1980 c 157 § 1.]
Repealed by 2001 c 187 § 27.

Notes:
Contingent effective date--2001 c 187:
See note following RCW 84.70.010.


84.36.575 Nonprofit organizations-Aircraft.
[2010 1st sp.s. c 12 § 1.]
Expired January 1, 2020, pursuant to 2010 1st sp.s. c 12 § 4.


84.36.580 Property used to reduce field burning.
[2000 c 40 § 5.]
Repealed by 2005 c 420 § 4, effective July 1, 2005.


84.36.610 Vehicles.
[2001 c 2 § 2 (Initiative Measure No. 722, approved November 7, 2000).]
Decodified September 20, 2001.

Notes:
Reviser's note:
Decodified September 20, 2001, under the Washington Supreme Court decision in City of Burien et al v. Frederick C Kiga et al, 31 P.3d 659, 144 Wn.2d 819, which declared Initiative Measure No. 722 (2001 c 2) unconstitutional in its entirety.


84.36.615 Real and personal property — New construction.
[2001 c 2 § 3 (Initiative Measure No. 722, approved November 7, 2000).]
Decodified September 20, 2001.

Notes:
Reviser's note:
Decodified September 20, 2001, under the Washington Supreme Court decision in City of Burien et al v. Frederick C Kiga et al, 31 P.3d 659, 144 Wn.2d 819, which declared Initiative Measure No. 722 (2001 c 2) unconstitutional in its entirety.


84.36.620 Maintenance improvements.
[2001 c 2 § 4 (Initiative Measure No. 722, approved November 7, 2000).]
Decodified September 20, 2001.

Notes:
Reviser's note:
Decodified September 20, 2001, under the Washington Supreme Court decision in City of Burien et al v. Frederick C Kiga et al, 31 P.3d 659, 144 Wn.2d 819, which declared Initiative Measure No. 722 (2001 c 2) unconstitutional in its entirety.


84.36.900 Severability-1973 2nd ex.s. c 40.
[1973 2nd ex.s. c 40 § 22.]
Decodified by the code reviser, July 2016.



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