RCW 84.40.360
Loss of exempt status—Property subject to pro rata portion of taxes for remainder of year.
Property which no longer retains its exempt status shall be subject to a pro rata portion of the taxes allocable to the remaining portion of the year after the date that the property lost its exempt status. If a portion of the property has lost its exempt status, only that portion shall be subject to tax under this section.
[ 1984 c 220 § 14; 1971 ex.s. c 44 § 3.]
Structure Revised Code of Washington
Chapter 84.40 - Listing of Property.
84.40.025 - Access to property required.
84.40.0301 - Determination of value by public official—Review—Revaluation—Presumptions.
84.40.031 - Valuation of timber and timberlands—Criteria established.
84.40.033 - Valuation of timber and timberlands—Legislative findings.
84.40.036 - Valuation of vessels—Apportionment.
84.40.037 - Valuation of computer software—Embedded software.
84.40.040 - Time and manner of listing.
84.40.042 - Valuation and assessment of divided or combined property.
84.40.060 - Personal property assessment.
84.40.065 - Listing of taxable ships and vessels with department—Assessment—Rights of review.
84.40.070 - Companies, associations—Listing.
84.40.080 - Listing omitted property or improvements.
84.40.090 - Taxing districts to be designated—Separate assessments.
84.40.110 - Examination under oath—Default listing.
84.40.120 - Oaths, who may administer—Criminal penalty for willful false listing.
84.40.130 - Penalty for failure or refusal to list—False or fraudulent listing, additional penalty.
84.40.150 - Sick or absent persons—May report to board of equalization.
84.40.160 - Manner of listing real estate—Maps.
84.40.170 - Plat of irregular subdivided tracts—Notice to owner—Surveys—Costs.
84.40.175 - Listing of exempt property—Proof of exemption—Valuation of publicly owned property.
84.40.178 - Exempt residential property—Maintenance of assessed valuation—Notice of change.
84.40.190 - Statement of personal property.
84.40.210 - Personalty of manufacturer, listing procedure, statement—"Manufacturer" defined.
84.40.230 - Contract to purchase public land.
84.40.240 - Annual list of lands sold or contracted to be sold to be furnished assessor.
84.40.315 - Federal agencies and property taxable when federal law permits.
84.40.320 - Detail and assessment lists to board of equalization.
84.40.340 - Verification by assessor of any list, statement, or schedule—Confidentiality, penalty.
84.40.343 - Mobile homes—Identification of.
84.40.344 - Mobile homes—Avoidance of payment of tax—Penalty.
84.40.350 - Assessment and taxation of property losing exempt status.
84.40.370 - Loss of exempt status—Valuation date—Extension on rolls.
84.40.380 - Loss of exempt status—When taxes due and payable—Dates of delinquency—Interest.
84.40.390 - Loss of exempt status—Taxes constitute lien on property.
84.40.405 - Rules for agricultural products and business inventories.
84.40.410 - Valuation and assessment of certain leasehold interests.