H-3830.2 _______________________________________________
HOUSE BILL 3068
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State of Washington 56th Legislature 2000 Regular Session
By Representatives Kessler, Hankins, Delvin, Mastin, Grant, Linville and G. Chandler
Read first time 01/26/2000. Referred to Committee on Finance.
AN ACT Relating to exempting privatization contracts for the treatment of radioactive waste and hazardous substances from property taxes; and adding a new section to chapter 84.36 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 84.36 RCW to read as follows:
(1) The following property is exempt from taxation: All personal property located on land owned by the United States, or an instrumentality of the United States, at the Hanford reservation and the personal property is exclusively used in the performance of a contract to pretreat, treat, vitrify, and immobilize tank waste under subsection (2) of this section.
(2) To qualify for this exemption, the personal property must be owned by a person that has a privatization contract to pretreat, treat, vitrify, and immobilize tank waste located at the Hanford reservation. A privatization contract, for purposes of this section, means a contract in which the United States, or an instrumentality of the United States, has designated the other contracting party as a party responsible for carrying out tank waste clean-up operations at the Hanford reservation.
(3) An inadvertent use of property, which otherwise qualifies for an exemption under this section, in a manner inconsistent with the purpose for which the exemption is granted does not nullify the exemption if the inadvertent use is not part of a pattern of use. A pattern of use is presumed when an inadvertent use is repeated in the same assessment year or in two or more successive assessment years.
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