RCW 52.26.190
Benefit charges—Exemptions.
All personal property not assessed and subjected to ad valorem taxation under Title 84 RCW, all property under contract or for which the regional fire protection service authority is receiving payment for as authorized by law, all property subject to chapter 54.28 RCW, and all property that is subject to a contract for services with an authority, is exempt from the benefit charge imposed under this chapter.
[ 2004 c 129 § 25.]
Structure Revised Code of Washington
Title 52 - Fire Protection Districts
Chapter 52.26 - Regional Fire Protection Service Authorities.
52.26.030 - Planning committee—Formation—Powers.
52.26.050 - Service plan—Taxes and benefit charges.
52.26.060 - Service plan—Submission to voters.
52.26.070 - Service authority—Formation—Challenges.
52.26.080 - Organization and composition of governing board—Commissioner positions, districts.
52.26.100 - Transfer of responsibilities and employees to authority—Civil service system.
52.26.110 - Withdrawal, reannexation of territory.
52.26.120 - Dissolution of fire protection district—Election—Transfer of responsibilities.
52.26.130 - Debt—Interlocal contracts—General obligation bonds.
52.26.140 - Levy of taxes—Levies authorized by special election—Indebtedness—Definition.
52.26.150 - Levy of taxes—To be made by county or counties where authority is located.
52.26.160 - Taxation of lands lying within authority and forest protection assessment area.
52.26.170 - Collection of taxes.
52.26.180 - Benefit charges—Exemptions—Annual review—Definitions.
52.26.190 - Benefit charges—Exemptions.
52.26.200 - Benefit charges—Resolution—County assessor's duties.
52.26.210 - Benefit charges—Administration and collection by county treasurer.
52.26.220 - Benefit charges—Submission to voters—Renewal.
52.26.230 - Benefit charges—Establishment—Public hearings—Notice to property owners.
52.26.240 - Benefit charges—Limitation on imposition of property tax.
52.26.250 - Benefit charges—Complaints—Review board.
52.26.270 - Benefit charges—Additional exemption.
52.26.280 - Civil service—When authorized or required.
52.26.290 - Annexation of territory.
52.26.300 - Annexation of fire protection jurisdiction within reasonable proximity to authority.