(1) All property belonging exclusively to the
United States, the state, or any county or municipal corporation;
all property belonging exclusively to any federally recognized
Indian tribe located in the state, if that property is used
exclusively for essential government services; all state route
number 16 corridor transportation systems and facilities
constructed under chapter 47.46 RCW; and all property under a
financing contract pursuant to chapter 39.94 RCW or recorded
agreement granting immediate possession and use to the public
bodies listed in this section or under an order of immediate
possession and use pursuant to RCW 8.04.090; is exempt from
taxation. All property belonging exclusively to a foreign
national government is exempt from taxation if that property is
used exclusively as an office or residence for a consul or other
official representative of the foreign national government, and
if the consul or other official representative is a citizen of
that foreign nation.
(2) For the purposes of this section, "essential government
services" means services such as tribal administration, public
facilities, fire, police, public health, education, sewer, water,
environmental and land use, transportation, and utility services.
[2004 c 236 § 1; 1998 c 179 § 8; 1990 c 47 § 2; 1971 ex.s. c 260 § 1; 1969 c 34 § 1. Prior: 1967 ex.s. c 149 § 31; 1967 ex.s. c 145 § 35; 1961 c 15 § 84.36.010; prior: 1955 c 196 § 3; prior: 1939 c 206 § 8, part; 1933 ex.s. c 19 § 1, part; 1933 c 115 § 1, part; 1929 c 126 § 1, part; 1925 ex.s. c 130 § 7, part; 1915 c 131 § 1, part; 1903 c 178 § 1, part; 1901 c 176 § 1, part; 1899 c 141 § 2, part; 1897 c 71 §§ 1, 5, part; 1895 c 176 § 2, part; 1893 c 124 §§ 1, 5, part; 1891 c 140 §§ 1, 5, part; 1890 p 532 §§ 1, 5, part; 1886 p 47 § 1, part; Code 1881 § 2829, part; 1871 p 37 § 4, part; 1869 p 176 § 4, part; 1867 p 61 § 2, part; 1854 p 331 § 2, part; RRS § 11111, part. Formerly RCW 84.40.010.]
NOTES:
Application -- 1998 c 179 § 8: "Section 8 of this act is effective for taxes levied for collection in 1999 and thereafter." [1998 c 179 § 9.]
Finding -- 1998 c 179: See note following RCW 35.21.718.