CERTIFICATION OF ENROLLMENT

 

                   ENGROSSED SENATE BILL 5564

 

 

                    Chapter 92, Laws of 1999

 

 

                        56th Legislature

                      1999 Regular Session

 

 

TAXATION OF PARK TRAILERS AND TRAVEL TRAILERS

 

 

 

                    EFFECTIVE DATE:  7/25/99

Passed by the Senate March 16, 1999

  YEAS 44   NAYS 3

 

 

               BRAD OWEN

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.

 

 

             CLYDE BALLARD

Speaker of the

      House of Representatives

            TONY M. COOK

                            Secretary

 

 

 

              FRANK CHOPP

Speaker of the

      House of Representatives

 

 

Approved April 22, 1999 Place Style On Codes above, and Style Off Codes below.  

                                FILED          

 

 

           April 22, 1999 - 3:54 p.m.

 

 

 

              GARY LOCKE

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.


    Passed the Senate March 16, 1999.

    Passed the House April 9, 1999.

Approved by the Governor April 22, 1999.

    Filed in Office of Secretary of State April 22, 1999.