RCW 68.20.110
Nonprofit cemetery association—Tax exempt land.
Nonprofit cemetery associations shall be authorized to purchase or take by gift or devise, and hold land exempt from execution and from any appropriation to public purposes for the sole purpose of a cemetery not exceeding eighty acres, which shall be exempt from taxation if intended to be used exclusively for burial purposes without discrimination as to race, color, national origin or ancestry, and in nowise with a view to profit of the members of such association: PROVIDED, That when the land already held by the association is all practically used then the amount thereof may be increased by adding thereto not exceeding twenty acres at a time.
[ 2005 c 365 § 72; 1961 c 103 § 2; 1899 c 33 § 3; RRS § 3766. Formerly RCW 68.20.110 and 68.24.200.]
NOTES:
Construction—1961 c 103: See note following RCW 49.60.040.
Property taxes, exemptions: RCW 84.36.020.
Structure Revised Code of Washington
Title 68 - Cemeteries, Morgues, and Human Remains
Chapter 68.20 - Private Cemeteries.
68.20.010 - Incorporation required.
68.20.020 - Corporations, how organized.
68.20.030 - Powers of existing corporations enlarged.
68.20.040 - Prior corporations not affected.
68.20.050 - General powers of cemetery corporations.
68.20.060 - Specific powers—Rule making and enforcement.
68.20.061 - Specific powers—Control of property.
68.20.062 - Specific powers—Regulation as to type of markers, monuments, etc.
68.20.064 - Specific powers—Regulation of plants and shrubs.
68.20.065 - Specific powers—Prevention of interment.
68.20.066 - Specific powers—Prevention of improper assemblages.
68.20.067 - Specific powers—Rules and regulations for general purposes.
68.20.070 - Rules and regulations—Posting.
68.20.080 - Cities and counties may regulate cemeteries.
68.20.110 - Nonprofit cemetery association—Tax exempt land.
68.20.120 - Sold lots exempt from taxes, etc.—Nonprofit associations.