| Passed by the Senate March 5, 2008 YEAS 46 ________________________________________ President of the Senate Passed by the House March 12, 2008 YEAS 96 ________________________________________ Speaker of the House of Representatives | I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 6806 as passed by the Senate and the House of Representatives on the dates hereon set forth. ________________________________________ Secretary | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 60th Legislature | 2008 Regular Session |
READ FIRST TIME 02/08/08.
AN ACT Relating to property and leasehold excise tax exemptions for anaerobic digester production; amending RCW 84.36.635; reenacting and amending RCW 82.29A.135; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 84.36.635 and 2003 c 261 s 9 are each amended to read
as follows:
(1) For the purposes of this section:
(a) "Alcohol fuel" means any alcohol made from a product other than
petroleum or natural gas, which is used alone or in combination with
gasoline or other petroleum products for use as a fuel for motor
vehicles, farm implements, and machines or implements of husbandry.
(b) "Anaerobic digester" has the same meaning as provided in RCW
82.08.900.
(c) "Biodiesel feedstock" means oil that is produced from an
agricultural crop for the sole purpose of ultimately producing
biodiesel fuel.
(((c))) (d) "Biodiesel fuel" means a mono alkyl ester of long chain
fatty acids derived from vegetable oils or animal fats for use in
compression-ignition engines and that meets the requirements of the
American society of testing and materials specification D 6751 in
effect as of January 1, 2003.
(2)(a) All buildings, machinery, equipment, and other personal
property which ((is)) are used primarily for the manufacturing of
alcohol fuel, biodiesel fuel, ((or)) biodiesel feedstock, or the
operation of an anaerobic digester, the land upon which this property
is located, and land that is reasonably necessary in the manufacturing
of alcohol fuel, biodiesel fuel, ((or)) biodiesel feedstock, or the
operation of an anaerobic digester, but not land necessary for growing
of crops, which together comprise a new manufacturing facility or an
addition to an existing manufacturing facility, are exempt from
property taxation for the six assessment years following the date on
which the facility or the addition to the existing facility becomes
operational.
(b) For manufacturing facilities which produce products in addition
to alcohol fuel, biodiesel fuel, or biodiesel feedstock, the amount of
the property tax exemption shall be based upon the annual percentage of
the total value of all products manufactured that is the value of the
alcohol fuel, biodiesel fuel, and biodiesel feedstock manufactured.
(3) Claims for exemptions authorized by this section shall be filed
with the county assessor on forms prescribed by the department of
revenue and furnished by the assessor. Once filed, the exemption is
valid for six years and shall not be renewed. The assessor shall
verify and approve claims as the assessor determines to be justified
and in accordance with this section. No claims may be filed after
December 31, 2009, except for claims for anaerobic digesters, which may
be filed no later than December 31, 2012.
The department of revenue may promulgate such rules, pursuant to
chapter 34.05 RCW, as necessary to properly administer this section.
Sec. 2 RCW 82.29A.135 and 2003 c 339 s 10 and 2003 c 261 s 10 are
each reenacted and amended to read as follows:
(1) For the purposes of this section:
(a) "Alcohol fuel" means any alcohol made from a product other than
petroleum or natural gas, which is used alone or in combination with
gasoline or other petroleum products for use as a fuel for motor
vehicles, farm implements, and machines or implements of husbandry.
(b) "Anaerobic digester" has the same meaning as provided in RCW
82.08.900.
(c) "Biodiesel feedstock" means oil that is produced from an
agricultural crop for the sole purpose of ultimately producing
biodiesel fuel.
(((c))) (d) "Biodiesel fuel" means a mono alkyl ester of long chain
fatty acids derived from vegetable oils or animal fats for use in
compression-ignition engines and that meets the requirements of the
American society of testing and materials specification D 6751 in
effect as of January 1, 2003.
(((d))) (e) "Wood biomass fuel" means a pyrolytic liquid fuel or
synthesis gas-derived liquid fuel, used in internal combustion engines,
and produced from wood, forest, or field residue, or dedicated energy
crops that do not include wood pieces that have been treated with
chemical preservatives such as creosote, pentachlorophenol, or copper-chroma-arsenic.
(2)(a) All leasehold interests in buildings, machinery, equipment,
and other personal property which ((is)) are used primarily for the
manufacturing of alcohol fuel, wood biomass fuel, biodiesel fuel,
((or)) biodiesel feedstock, or the operation of an anaerobic digester,
the land upon which this property is located, and land that is
reasonably necessary in the manufacturing of alcohol fuel, wood biomass
fuel, biodiesel fuel, ((or)) biodiesel feedstock, or the operation of
an anaerobic digester, but not land necessary for growing of crops,
which together comprise a new manufacturing facility or an addition to
an existing manufacturing facility, are exempt from leasehold taxes for
a period of six years from the date on which the facility or the
addition to the existing facility becomes operational.
(b) For manufacturing facilities which produce products in addition
to alcohol fuel, wood biomass fuel, biodiesel fuel, or biodiesel
feedstock, the amount of the leasehold tax exemption shall be based
upon the annual percentage of the total value of all products
manufactured that is the value of the alcohol fuel, wood biomass fuel,
biodiesel fuel, and biodiesel feedstock manufactured.
(3) Claims for exemptions authorized by this section shall be filed
with the department of revenue on forms prescribed by the department of
revenue and furnished by the department of revenue. Once filed, the
exemption is valid for six years and shall not be renewed. The
department of revenue shall verify and approve claims as the department
of revenue determines to be justified and in accordance with this
section. No claims may be filed after December 31, 2009, except for
claims for anaerobic digesters, which may be filed no later than
December 31, 2012.
The department of revenue may promulgate such rules, pursuant to
chapter 34.05 RCW, as are necessary to properly administer this
section.
NEW SECTION. Sec. 3 This act takes effect July 1, 2008.