(1) All machinery and equipment owned by a farmer that is personal property is exempt from property taxes levied for any state purpose if it is used exclusively in growing and producing agricultural products during the calendar year for which the claim for exemption is made.

     (2) "Farmer" has the same meaning as defined in RCW 82.04.213.

     (3) A claim for exemption under this section shall be filed with the county assessor together with the statement required under RCW 84.40.190, for exemption from taxes payable the following year. The claim shall be made solely upon forms as prescribed and furnished by the department of revenue.

[2003 c 302 § 7; 2001 2nd sp.s. c 24 § 1.]

NOTES:

     Application -- 2001 2nd sp.s. c 24: "This act applies to taxes levied for collection in 2003 and every year thereafter." [2001 2nd sp.s. c 24 § 3.]