CERTIFICATION OF ENROLLMENT

                   ENGROSSED SENATE BILL 5564

                        56th Legislature

                      1999 Regular Session

Passed by the Senate March 16, 1999   YEAS 44   NAYS 3 President of the Senate Passed by the House April 9, 1999   YEAS 82   NAYS 10

CERTIFICATE I, Tony M. Cook, Secretary of the Senate of the State of Washington, do hereby certify that the attached is  ENGROSSED SENATE BILL 5564 as passed by the Senate and the House of Representatives on the dates hereon set forth.

Speaker of the       House of Representatives	Secretary
Speaker of the       House of Representatives

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

FILED

Governor of the State of Washington

Secretary of State                   State of Washington

          _______________________________________________

                    ENGROSSED SENATE BILL 5564

          _______________________________________________

             Passed Legislature - 1999 Regular Session

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.

                            --- END ---