Do you pay Property Taxes on HOA Property in Wa

HI,
I just took over as Treasurer of an HOA in Clark Co Wa. We own 7 parcel of bare land. 5 are Parks but 2 parcels are undeveloped. We pay no taxes on the 5 parks. The 2 undeveloped parcels have a tax assessment of 33k and 330k.(yes one is 10x more and they adjoin each other?) These 2 parcels are only accessible by a narrow old farmers road down a STEEP hill and then cross a Railroad Track. They are about 1/3 under water.
I called our County Assessors office a month ago. I was told those 2 parcels probably should not have any assessment but they would check on it. I've called them back twice and no call back.
I googled this question and it is as clear as mud. I read that in general the value of HOA Parcels are supposed to be included in the other taxable parcels owned by the HOA Members. I can't find anything in the Wa RCW.
Anyone know what law might apply?

Do any of you pay property takes on land owned by an HOA in Wa?

Thanks
Mark

Hi Henry,
That is strange. It must not be State law then but County by County. I lived in another HOA here in Clark Co and they had 10 parks. Some with Tennis Courts, a Pool and a 2 Story Building and NONE of those properties pay any taxes.

I know the assessement of the 2 adjoining parcels is a different issue, but too late to challange it till the next revaluation comes.

The net has a lot on the subject of HOA owners being unfairly double taxed. Sometimes this is due to paying taxes on both the lots on which their homes sit and also paying taxes on the HOA's common property. For one, and subject to some limits, folks arguably should be able to deduct (on Form 1040 Schedule A, if one itemizes) any part of their HOA assessment that pays property taxes.

From my quick check, I do not think Washington statutes address this except in (probably unhelpful) generalities. I see legal analysis of the subject and related case law. E.g. see

https://www.swlaw.com/assets/pdf/news/2012/09/01/ValuationofCommonAreasforPropertyTaxPurposes_Susa.pdf

https://www.washingtonpost.com/archive/realestate/1985/03/16/homeowner-associations-property-tax-restricted/ae17296a-0812-4eaf-b646-d799d7e631c3/

I would review the above, research further on the topic, and so be well-equipped when speaking with the county tax assessor.

I cannot say what is going on with these several parcels at the OP's HOA. I can say that folks dispute property tax assessments all the time and often win.