Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-180 - Public burying grounds or cemeteries

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 explains the property tax exemption available under
			 RCW
			 84.36.020 to public burying grounds or
			 cemeteries.
(2)
Definitions.
For purposes of this section, the following
			 definitions apply:
(a) "Burial" means the
			 placement of human remains in a grave.
(b) "Cemetery" means any one, or a
			 combination of more than one, of the following in a place actually used, or to
			 the extent actually used, for the placement of human remains and dedicated for
			 cemetery purposes:
(i) A "burial park," for
			 earth interments, that is a tract of land actually used for the burial of human
			 remains in the ground;
(ii) A
			 "mausoleum," for crypt interments, that is a building or structure for the
			 entombment of human remains in crypts, which are spaces in which human remains
			 are placed; and
(iii) A
			 "columbarium," for permanent niche interments, that is a structure, room, or
			 other space in a building or structure containing niches in which cremated
			 human remains are placed.
(c) "Cremation" or "cremated" means the
			 reduction of human remains to bone fragments in a crematory by means of
			 incineration. The end products of cremation are "cremated human
			 remains."
(d) "Crematory" means a
			 building or area of a building that houses one or more cremation chambers
			 actually used for the cremation of human remains.
(e) "Crematory and columbarium" means a
			 building or structure containing both a crematory and a columbarium.
(f) "Crypt" means a space in a mausoleum for
			 the placement of human remains.
(g)
			 "Dedicated" means a written declaration dedicating the property exclusively as
			 a public burying ground or for cemetery purposes was filed with the auditor of
			 the county in which the property is located.
(h) "Entombment" means the placement of human
			 remains in a crypt.
(i) "Grave"
			 means a space of ground in a burial park actually used, or to the extent
			 actually used, for burials.
(j)
			 "Human remains" or "remains" means the body of a deceased person and includes
			 cremated human remains.
(k)
			 "Interment" means the placement of human remains in a cemetery.
(l) "Inurnment" or "inuring" means placing
			 cremated human remains in a cemetery.
(m) "Necessary administration and
			 maintenance" means those functions necessary to administer and maintain the
			 cemetery or public burying grounds and the necessity of which would be
			 nonexistent but for the presence of the cemetery or public burying
			 grounds.
(n) "Public burying
			 grounds" means places actually used and dedicated for the interment or
			 inurnment of human remains, and also includes:
(i) An "abandoned cemetery," "historical
			 cemetery," and "historic grave" as defined in chapter 68.60 RCW (see
			 RCW
			 68.60.010 );
(ii) Native Indian burial grounds and
			 historic graves protected under chapter 27.44 RCW; and
(iii) Nonprofit cemeteries owned or operated
			 by any recognized religious denomination or any of its churches that qualifies
			 for a property tax exemption as a church under
			 RCW
			 84.36.020.
(o) "Scattering garden" means a designated
			 area in a cemetery for the scattering of cremated human remains in any lawful
			 manner.