Parcel Number: 35192.2901 Data As Of: 10/22/2025
Site Address:    1321 W 3RD AVE SCOUT Map

Owner
Owner Name: FIRST PRESBYTERIAN CHURCH OF SPOKANE
Address: 318 S CEDAR ST, SPOKANE, WA, 99201
Taxpayer
Taxpayer Name: FIRST PRESBYTERIAN CHURCH OF SPOKANE
Address: 318 S CEDAR ST, SPOKANE, WA, 99201
Parcel TypeSite AddressCityLand SizeSize Desc.DescriptionTax YearTax Code AreaStatus
R1321 W 3RD AVESPOKANE9600Square Feet58 Retail - Eating20250010Active
1ST ADD SPOKANE FALLS N96FT L1-2 B42
Parcel ClassAppraiserNeighborhood CodeNeighborhood NameNeighborhood DescAppraiser NameAppraiser Phone
58 Retail - Eating1225458704587C Restaurant/Fast Food Megan(509) 477-5923

Under Washington State Law (WAC 458-07-015) The Assessor’s office is required to make an exterior observation of all properties at least once every six years. This property is scheduled for inspection between September 2027 and May of 2028.
Tax YearTaxableMarket TotalLandDwelling/StructureCurrent Use LandPersonal Prop.
2026437,100437,100268,800168,30000
2025485,400485,400268,800216,60000
2024486,500486,500264,000222,50000
2023412,500412,500264,000148,50000
2022355,800355,800240,000115,80000
Parcel on PropertyAlternate ParcelStatusSite AddressCityApartment
70.344479 Active1321 W 3RD AVESPOKANE 


Taxes are due April 30th and October 31st
Total Charges Owing: $2,406.94


Tax YearCharge TypeAnnual ChargesRemaining Charges Owing
Total Taxes for 2025 4,813.882,406.94
2025A/V Property Tax 4,802.062,401.03
2025Soil Conservation Principal CNSV1 10.025.01
2025Weed Control Principal WCWEED1 1.800.90
Total Taxes for 2024 4,711.260.00
2024A/V Property Tax 4,699.440.00
2024Soil Conservation Principal CNSV1 10.020.00
2024Weed Control Principal WCWEED1 1.800.00
Total Taxes for 2023 4,033.930.00
2023A/V Property Tax 4,022.110.00
2023Soil Conservation Principal CNSV1 10.020.00
2023Weed Control Principal WCWEED1 1.800.00
Total Taxes for 2022 4,264.540.00
2022A/V Interest 103.720.00
2022A/V Property Tax 4,148.700.00
2022Soil Conservation Interest 0.250.00
2022Soil Conservation Principal CNSV1 10.020.00
2022Weed Control Interest 0.050.00
2022Weed Control Principal WCWEED1 1.800.00

Tax Receipts
Tax YearReceipt NumberReceipt DateReceipt Amount 
20251015379704/18/20252,406.94
20241006209510/31/20242,355.63
2024991246305/08/20242,355.63
2023932280403/17/20234,033.93
2022897243404/14/20222,080.26
2022932260803/17/20232,184.28
Levy NameLevy Rate 2024Levy Rate 2025Levy TypeTax ID
County General 0.7027 0.7089 Non-Voted0010
County General Cons Futures 0.0256 0.0259 Non-Voted0010
SD081 Spokane B&I 1.5793 1.3429 Voted0010
SD081 Spokane General 2.2492 2.5000 Voted0010
Spokane Bond 0.0941 0.0939 Voted0010
Spokane Bond New 0.2087 0.2189 Voted0010
Spokane EMS 0.4946 0.4995 Non-Voted0010
Spokane General 1.9534 2.0068 Non-Voted0010
Spokane General Senior Lift 0.2006 0.2028 Non-Voted0010
State School 1.4010 1.4901 Non-Voted0010
State School Levy 2 0.7505 0.8031 Non-Voted0010
Totals:9.669.89  


* - Room counts reflect above grade rooms only.

DescriptionAppraiserYear BuiltYear RemodeledNumber of Floors
Restaurant 95 196720091

Commercial Details
DescriptionArea
All Extensions1,708
Restaurant 1,708
Land NumberSoil IDFrontageDepthLot(s)
1CO33 0960
Sale DateSale PriceSale InstrumentExcise NumberParcel
05/30/2019410,000.00Statutory Warranty Deed20190742335192.2901
11/10/2008320,000.00Statutory Warranty Deed20081403935192.2901

Recorded Documents

To view recorded documents related to this parcel, please visit the Auditor’s Recorded Documents Portal


To view permits related to this parcel, please visit the:
Building Permits
Electrical Permits
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