S-3654               _______________________________________________

                                                   SENATE BILL NO. 4503

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Senator Warnke

Prefiled with Secretary of the Senate 1/10/86.  Read first time 1/13/86 and referred to Committee on Ways & Means.

AN ACT Relating to the taxation of mobile homes, travel trailers, and campers; and amending RCW 82.45.032, 82.08.033, 82.12.033, and 82.50.530.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 1, chapter 266, Laws of 1979 ex. sess. as amended by section 1, chapter 192, Laws of 1984 and RCW 82.45.032 are each amended to read as follows:

          Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

          (1) "Real estate" or "real property" means real property but includes used mobile homes and used floating homes.

          (2) "Used mobile home" means a mobile home ((which has been previously sold at retail and the immediately preceding sale has already been subjected to tax under chapter 82.08 RCW, or which has been previously used and the immediately preceding use has already been subjected to tax under chapter 82.12 RCW, and which has substantially lost its identity as a mobile unit by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe connections with sewer, water, and other utilities)) in respect to which tax has been paid under chapter 82.08 or 82.12 RCW on the transfer of the mobile home.

          (3) "Mobile home" means a mobile home as defined by RCW 46.04.302, as now or hereafter amended.

          (4) "Used floating home" means a floating home in respect to which tax has been paid under chapter 82.08 or 82.12 RCW.

          (5) "Floating home" means a building on a float used in whole or in part for human habitation as a single-family dwelling, which is not designed for self propulsion by mechanical means or for propulsion by means of wind, and which is on the property tax rolls of the county in which it is located.

        Sec. 2.  Section 3, chapter 266, Laws of 1979 ex. sess. and RCW 82.08.033 are each amended to read as follows:

          The tax imposed by RCW 82.08.020 shall not apply to:

          (1) Sales of used mobile homes as defined in RCW 82.45.032 ((or sales of used mobile homes if the sale thereof to the present user has already been subjected to tax under [chapter] 82.45 RCW)).

          (2) The renting or leasing of mobile homes ((where such)) if the rental agreement or lease exceeds thirty days in duration and ((where)) if the rental or lease of such mobile home is not conducted jointly with the provision of short-term lodging for transients.

        Sec. 3.  Section 4, chapter 266, Laws of 1979 ex. sess. and RCW 82.12.033 are each amended to read as follows:

          The tax imposed by RCW 82.12.020 shall not apply in respect to:

(1) The use of used mobile homes as defined in RCW 82.45.032 ((if the sale thereof to the present user has already been subjected to tax under chapter 82.45 RCW)).

(2) The use of a mobile home acquired by renting or leasing if the rental agreement or lease exceeds thirty days in duration and if the rental or lease of the mobile home is not conducted jointly with the provision of short-term lodging for transients.

        Sec. 4.  Section 68, chapter 299, Laws of 1971 ex. sess. as amended by section 32, chapter 304, Laws of 1981 and RCW 82.50.530 are each amended to read as follows:

          No mobile home, travel trailer, or camper which is a part of the inventory of mobile homes, travel trailers, or campers held for sale by a dealer in the course of his business and no travel trailer or camper as defined in RCW 82.50.010 shall be listed and assessed for ad valorem taxation.  Notwithstanding RCW 84.60.020, when a dealer acquires title to a previously owned and taxed mobile home, travel trailer, or camper, and places the property in his or her used inventory for sale, and the prorated tax has been paid to the time of the dealer's acquisition of the property, then the assessor of the county shall remove the property from the tax rolls for the period the property is held for sale in the dealer's inventory and shall cancel any taxes previously assessed and prorated under RCW 84.60.020.