84.36.032  <<  84.36.035 >>   84.36.037

Property used by qualifying blood, tissue, or blood and tissue banks.

(1) The following property is exempt from taxation: All property, whether real or personal, belonging to or leased by any nonprofit corporation or association and used exclusively in the business of a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank, or in the administration of these businesses. If the real or personal property is leased, the benefit of the exemption shall inure to the nonprofit corporation or association.
(2) The definitions in RCW 82.04.324 apply to this section.
(3) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805.


FindingsIntentTax preference performance statementDoes not apply2014 c 99: See notes following RCW 84.36.020.
Applicability1995 2nd sp.s. c 9 ss 1 and 2: "Sections 1 and 2 of this act are effective for taxes levied for collection in 1996 and thereafter." [ 1995 2nd sp.s. c 9 s 6.]
Effective date1995 2nd sp.s. c 9: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 9 s 7.]
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