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                    ENGROSSED SENATE BILL 5564

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State of Washington      56th Legislature     1999 Regular Session

By Senators Gardner, Winsley, Spanel and Loveland

Read first time 01/28/1999.  Referred to Committee on Commerce, Trade, Housing & Financial Institutions.

Taxation of park trailers and travel trailers.

    AN ACT Relating to taxation of park trailers and travel trailers; 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 1993 c 32 s 1 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)) sited 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 for the operation of installed fixtures and appliances, 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)) not owned 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.  This act is effective for taxes levied in 1999 for collection in 2000 and thereafter.

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