| Passed by the Senate February 12, 2004 YEAS 49 ________________________________________ President of the Senate Passed by the House March 5, 2004 YEAS 94 ________________________________________ Speaker of the House of Representatives | I, Milton H. Doumit, Jr., Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 6141 as passed by the Senate and the House of Representatives on the dates hereon set forth. ________________________________________ Secretary | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 58th Legislature | 2004 Regular Session |
Read first time 01/12/2004. Referred to Committee on Highways & Transportation.
AN ACT Relating to the property taxation of vehicles carrying exempt licenses; and amending RCW 84.36.595.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 84.36.595 and 2000 c 136 s 1 are each amended to read
as follows:
(1) For the purposes of this section, the following definitions
apply:
(a) "Motor vehicle" means all motor vehicles, trailers, and
semitrailers used, or of the type designed primarily to be used, upon
the public streets and highways, for the convenience or pleasure of the
owner, or for the conveyance, for hire or otherwise, of persons or
property, including fixed loads and facilities for human habitation;
but shall not include (i) vehicles carrying exempt licenses; (ii) dock
and warehouse tractors and their cars or trailers, lumber carriers of
the type known as spiders, and all other automotive equipment not
designed primarily for use upon public streets or highways; (iii) motor
vehicles or their trailers used entirely upon private property; (iv)
mobile homes as defined in RCW 46.04.302; or (v) motor vehicles owned
by nonresident military personnel of the armed forces of the United
States stationed in the state of Washington, provided personnel were
also nonresident at the time of their entry into military service.
(b) "Travel trailer" has the meaning given in RCW 46.04.623.
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 sited in location and placed on a foundation of either
posts or blocks with 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 this title, including the
provisions with respect to omitted property, except that a park trailer
located on land not owned by the owner of the park trailer will be
subject to the personal property provisions of chapter 84.56 RCW and
RCW 84.60.040.
(c) "Camper" has the meaning given in RCW 46.04.085.
(2) Motor vehicles, vehicles carrying exempt licenses, travel
trailers, and campers are exempt from property taxation.