Legal Opinion
St. Martin's College v. Department of Revenue
Court of Appeals of Washington
Decided December 17, 1992No. 14045-4-IIPublishedCited by 5 opinions
1Opinion of the CourtAlexander, J.
The Washington State Department of Revenue appeals the Thurston County Superior Court's order reversing a Board of Tax Appeals decision to deny a property tax exemption to St. Martin's College for a portion of its campus. The Department contends that the tax exemption is not warranted because St. Martin's failed to demonstrate that the property in question was "principally designed" or "reasonably necessary" to achieve an educational purpose. We affirm the Superior Court.
On December 31,1985, the Department of Revenue denied St. Martin's College's application to exempt certain portions of its…
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