2012 Revised Code of Washington
Title 84 - PROPERTY TAXES
84.36 Exemptions.
84.36.480 Nonprofit fair associations.
RCW 84.36.480 Nonprofit fair associations.
*** CHANGE IN 2013 *** (SEE 5078-S2.SL) ***
The following property shall be exempt from taxation: The real and personal property of a nonprofit fair association that sponsors or conducts a fair or fairs which receive support from revenues collected pursuant to RCW 67.16.100 and allocated by the director of the department of agriculture. To be exempt under this section, the property must be used exclusively for fair purposes, except as provided in RCW 84.36.805. However, the loan or rental of property otherwise exempt under this section to a private concessionaire or to any person for use as a concession in conjunction with activities permitted under this section shall not nullify the exemption if the concession charges are subject to agreement and the rental income, if any, is reasonable and is devoted solely to the operation and maintenance of the property.
[1984 c 220 § 6; 1975 1st ex.s. c 291 § 22.]
Notes:
| Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.
|
Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
