This section explains the property tax exemption available under the provisions of RCW 84.36.030
(2) to property used as a church camp and owned by a nonprofit church, denomination, group of churches, or an organization or association of churches.
(2) Definitions. For purposes of this section, the following definitions apply:
(a) "Church purposes" means the use of real and personal property as a church camp and owned by a nonprofit religious organization for religious worship or related administrative, educational, eleemosynary, and social activities.
(b) "Property" means real or personal property owned by a nonprofit church, denomination, group of churches, or an organization or association of churches.
(3) Exemption. Property owned by a nonprofit church, denomination, group of churches, or an organization or association comprised solely of churches or their qualified representatives that is used exclusively on a regular and scheduled basis for organized and supervised recreational or educational activities and church purposes related to such camp facilities is exempt from ad valorem taxation up to a maximum of two hundred acres as selected by the church, including buildings and other improvements thereon.
(4) Additional requirements.
Any organization or association that applies for a property tax exemption under this section must also comply with the provisions of WAC 458-16-165
. WAC 458-16-165
sets forth additional conditions and requirements that must be complied with to obtain a property tax exemption pursuant to RCW 84.36.030
[Statutory Authority: RCW 84.08.010
, 84.08.070 and chapter 84.36
RCW. WSR 94-07-008, § 458-16-220, filed 3/3/94, effective 4/3/94. Statutory Authority: RCW 84.36.865
. WSR 86-12-034 (Order PT 86-2), § 458-16-220, filed 5/30/86; WSR 85-05-025 (Order PT 85-1), § 458-16-220, filed 2/15/85; Order PT 77-2, § 458-16-220, filed 5/23/77; Order PT 76-2, § 458-16-220, filed 4/7/76. Formerly WAC 458-12-206.]