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PAC. NW CONF. v. WALLA WALLA CY.

No. 42588.

82 Wn.2d 138 (1973)

508 P.2d 1361

PACIFIC NORTHWEST ANNUAL CONFERENCE OF THE UNITED METHODIST CHURCH, Respondent, v. WALLA WALLA COUNTY, Appellant.

The Supreme Court of Washington, En Banc.

April 19, 1973.

Attorney(s) appearing for the Case

Arthur R. Eggers and Carl L. Johnson, for appellant.

Yancey Reser (of Sherwood, Tugman, Gose & Reser), for respondent.

Slade Gorton, Attorney General, Timothy R. Malone, Senior Assistant, and William D. Dexter, Assistant, amici curiae.

BRACHTENBACH, J.

The major question raised herein is whether the Walla Walla residence owned by plaintiff, Pacific Northwest Annual Conference of the United Methodist Church, and occupied by the conference's ordained district superintendent, is a "parsonage" and thereby exempt from real property taxation under RCW 84.36.020.

Before amendment in 1971, the material part of RCW 84.36.020 read:

The following property shall be exempt from taxation:

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