S-0577.1 _______________________________________________
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.
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 or a travel trailer as defined in
RCW 46.04.623 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 or travel trailer located on land ((leased))
not owned by the owner of the park trailer or travel 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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