CERTIFICATION OF ENROLLMENT

                   SUBSTITUTE HOUSE BILL 1480

                        53rd Legislature

                      1993 Regular Session

Passed by the House March 9, 1993   Yeas 98   Nays 0 Speaker of the        House of Representatives Passed by the Senate April 1, 1993   Yeas 38   Nays 7

CERTIFICATE I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 1480 as passed by the House of Representatives and the Senate on the dates hereon set forth.

President of the Senate

Chief Clerk

Approved Place Style On Codes above, and Style Off Codes below.

FILED

Governor of the State of Washington

Secretary of State                        State of Washington

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                                             SUBSTITUTE HOUSE BILL 1480

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                                                       Passed Legislature - 1993 Regular Session

State of Washington                              53rd Legislature                             1993 Regular Session

By House Committee on Revenue (originally sponsored by Representatives G. Fisher, Foreman, Wang and Springer; by request of Department of Revenue)

Read first time 03/01/93.

Subjecting certain travel trailers and campers to ad valorem taxation.

          AN ACT Relating to taxation of travel trailers and campers; amending RCW 82.50.530; and creating a new section.

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

        Sec. 1.  RCW 82.50.530 and 1981 c 304 s 32 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 or her business and no travel trailer or camper as defined in RCW 82.50.010 shall be listed and assessed for ad valorem taxation.  However, if a park trailer as defined in RCW 46.04.622 has substantially lost its identity as a mobile unit by virtue of its being permanently fixed in location upon land owned or leased by the owner of the park trailer and placed on a permanent foundation of either posts or blocks with fixed pipe connections with sewer, water, or other utilities it will be considered real property and will be subject to ad valorem property taxation imposed in accordance with the provisions of Title 84 RCW, including the provisions with respect to omitted property, except that a park trailer located on land leased by the owner of the park trailer shall be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.

NEW SECTION. Sec. 2.  Section 1 of this act shall be effective for taxes levied for collection in 1993 and thereafter.

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