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ENGROSSED
HOUSE BILL 3068
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Passed
Legislature - 2000 Regular Session
State
of Washington 56th Legislature 2000 Regular Session
By
Read
first time 01/26/2000. Referred to Committee on Finance.
Exempting personal property used in connection with
privatization contracts for the treatment of radioactive waste and hazardous
substances from property taxes.
AN
ACT Relating to exempting privatization contracts for the treatment of
radioactive waste and hazardous substances from property taxes; adding a new
section to chapter 84.36 RCW; and providing an effective date.
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)(a)
Beginning with taxes levied for collection in calendar year 2006, all personal
property located on land owned by the United States, or an instrumentality of
the United States, at the Hanford reservation that is used exclusively in the
performance of a privatization contract to pretreat, treat, vitrify, and
immobilize tank waste under subsection (2) of this section is exempt from
taxation.
(b)
Beginning with taxes levied for collection in calendar year 2002, and until the
application of (a) of this subsection, all personal property located on land
owned by the United States, or an instrumentality of the United States, at the
Hanford reservation that is used exclusively in the performance of a
privatization contract to pretreat, treat, vitrify, and immobilize tank waste
under subsection (3) of this section is exempt from taxes levied by the state.
(2)
To qualify for the exemption provided in subsection (1)(a) of this section, 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. For the purposes of this section, a privatization contract 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)
To qualify for the exemption provided in subsection (1)(b) of this section, the
personal property must be owned by a person that has, and complies with, a
privatization contract to pretreat, treat, vitrify, and immobilize tank waste
located at the Hanford reservation. The personal property must be acquired or
constructed, and operated, in compliance with the tank waste treatment complex
requirements of the Hanford federal facility agreement and consent order,
including schedules for tank waste treatment complex start of construction,
initiation of hot commissioning, and schedules for tank waste pretreatment
processing and vitrification. The privatization contractor shall submit
annually, on or before August 1st, a progress report to the Washington state
department of ecology documenting compliance with the requirements of the
agreement and consent order and the terms of the privatization contract. The
department of ecology shall annually issue, on or before October 1st, a
determination to the department of revenue indicating whether the privatization
contractor is in compliance with the requirements of the agreement and consent
order.
(4)
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.
NEW
SECTION. Sec. 2. This
act takes effect January 1, 2001.
Passed the House March 9, 2000.
Passed the Senate March 9, 2000.
Approved by the Governor
March 31, 2000.
Filed
in Office of Secretary of State March 31, 2000.
