reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.020 - Annual statement of private car companies.

RCW 84.16.020
Annual statement of private car companies.
Every private car company shall annually on or before the first day of May, make and file with the department of revenue in such form and upon such blanks as the department of revenue may provide and furnish, a statement, for the year ending December thirty-first next preceding, under the oath of the president, secretary, treasurer, superintendent or chief officer of such company, containing the following facts:
(1) The name of the company, the nature of the business conducted by the company, and under the laws of what state or country organized; the location of its principal office; the name and post office address of its president, secretary, auditor, treasurer, superintendent and general manager; the name and post office address of the chief officer or managing agent or attorney-in-fact in Washington.
(2) The total number of cars of every class used in transacting business on all lines of railroad, within the state and outside the state; together with the original cost and the fair average value per car of all cars of each of such classes.
(3) The total number of miles of railroad main track over which such cars were used within this state and within each county in this state.
(4) The total number of car miles made by all cars on each of the several lines of railroad in this state, and the total number of car miles made by all cars on all railroads within and without the state during the year.
(5) A statement in detail of the entire gross receipts and net earnings of the company during the year within the state and of the entire system, from all sources.
(6) Such other facts or information as the department of revenue may require in the form of return prescribed by it.
The department of revenue shall have power to prescribe directions, rules and regulations to be followed in making the report required herein.
[ 1975 1st ex.s. c 278 § 174; 1961 c 15 § 84.16.020. Prior: 1933 c 146 § 2; RRS § 11172-2; prior: 1907 c 36 § 2.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.030 - Annual statement of railroad companies.

RCW 84.16.030
Annual statement of railroad companies.
The president or other officer of every railroad company whose lines run in, into or through this state, shall, on or before the first day of April in each year, furnish to the department of revenue a statement, verified by the affidavit of the officer making the same, showing as to every private car company respectively, the name of the company, the class of car and the total number of miles made by each class of cars, and the total number of miles made by all cars on its lines, branches, sidings, spurs or warehouse tracks, within this state during the year ending on the thirty-first day of December next preceding.
[ 1975 1st ex.s. c 278 § 175; 1961 c 15 § 84.16.030. Prior: 1933 c 146 § 3; RRS § 11172-3.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.032 - Access to books and records.

RCW 84.16.032
Access to books and records.
The department of revenue shall have access to all books, papers, documents, statements, and accounts on file or of record in any of the departments of the state; and shall have the power, by summons signed by director and served in a like manner as a subpoena issued from courts of record, to compel witnesses to appear and give evidence and to produce books and papers. The director or any employee officially designated by the director is authorized to administer oaths to witnesses. The attendance of any witness may be compelled by attachment issued out of any superior court upon application to said court by the department, upon a proper showing that such witness has been duly served with a summons and has refused to appear before the said department. In case of the refusal of a witness to produce books, papers, documents, or accounts or to give evidence on matters material to the hearing, the department may institute proceedings in the proper superior court to compel such witness to testify, or to produce such books or papers and to punish him or her for the refusal. All summons and process issued by the department shall be served by the sheriff of the proper county and such service certified by him or her to the department of revenue without any compensation therefor. Persons appearing before the department in obedience to a summons, shall, in the discretion of the department, receive the same compensation as witnesses in the superior court. The records, books, accounts, and papers of each company shall be subject to visitation, investigation, or examination by the department, or any employee thereof officially designated by the director. All real and/or personal property of any company shall be subject to visitation, investigation, examination, and/or listing at any and all times by the department, or any person employed by the department.
[ 2013 c 23 § 347; 1975 1st ex.s. c 278 § 176; 1973 c 95 § 10; 1961 c 15 § 84.16.032. Prior: 1933 c 146 § 4; RRS § 11172-4; prior: 1907 c 36 § 6. Formerly RCW 84.16.060.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.034 - Depositions may be taken, when.

RCW 84.16.034
Depositions may be taken, when.
The department of revenue in any matter material to the valuation, assessment or taxation of the property of any company, may cause the deposition of witnesses residing without the state or absent therefrom, to be taken upon notice to the company interested in like manner as the deposition of witnesses are taken in civil actions in the superior court.
[ 1975 1st ex.s. c 278 § 177; 1961 c 15 § 84.16.034. Prior: 1933 c 146 § 5; RRS § 11172-5. Formerly RCW 84.16.070.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.036 - Default valuation by department of revenue—Penalty—Estoppel.

RCW 84.16.036
Default valuation by department of revenue—Penalty—Estoppel.
(1) If any company shall fail to comply with the provisions of RCW 84.16.020, the department shall add to the value of such company, as a penalty for such failure, five percent for every thirty days or fraction thereof, not to exceed ten percent, that the company fails to comply.
(2) If any company, or its officer or agent, shall refuse or neglect to make any report required by this chapter, or by the department of revenue, or shall refuse or neglect to permit an inspection and examination of its records, books, accounts, papers or property requested by the department of revenue, or shall refuse or neglect to appear before the department in obedience to a summons, the department shall inform itself the best it may of the matters to be known, in order to discharge its duties with respect to valuation and assessment of the property of such company; and the department shall add to the value so ascertained twenty-five percent as a penalty for the failure or refusal of such company to make its report and such company shall be estopped to question or impeach the assessment of the department of revenue in any hearing or proceeding thereafter. Such penalty shall be in lieu of the penalty provided for in subsection (1) of this section.
(3) The department shall waive or cancel the penalty imposed under subsection (1) of this section for good cause shown.
(4) The department shall waive or cancel the penalty imposed under subsection (1) of this section when the circumstances under which the failure to materially comply with the provisions of RCW 84.16.020 do not qualify for waiver or cancellation under subsection (3) of this section if:
(a) The company fully complies with the reporting provisions of RCW 84.16.020 within thirty days of the due date; and
(b) The company has timely complied with the provisions of RCW 84.16.020 for the previous two calendar years. The requirement that a company has timely complied with the provisions of RCW 84.16.020 for the previous two calendar years is waived for any calendar year in which the company was not required to comply with the provisions of RCW 84.16.020.
[ 2007 c 111 § 202; 1984 c 132 § 3; 1975 1st ex.s. c 278 § 178; 1961 c 15 § 84.16.036. Prior: 1933 c 146 § 6; RRS § 11172-6; prior: 1907 c 36 §§ 5, 6. Formerly RCW 84.16.080.]
NOTES:
Application—2007 c 111 §§ 201 and 202: See note following RCW 84.12.260.
Part headings not law—2007 c 111: See note following RCW 82.16.120.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.040 - Annual assessment—Sources of information.

RCW 84.16.040
Annual assessment—Sources of information.
The department of revenue must annually make an assessment of the operating property of each private car company. Between the first day of May and the first day of July of each year the department must prepare an initial assessment roll upon which the department must enter and assess the true and fair value of all the operating property of each of such companies as of the first day of January of the year in which the assessment is made. The department must finalize the assessment roll by the twentieth day of August of each year. For the purpose of determining the true and fair value of such property the department of revenue may take into consideration any information or knowledge obtained by the department from an examination and inspection of such property, or of the books, records, and accounts of such companies, the statements filed as required by this chapter, the reports, statements, or returns of such companies filed in the office of any board, office, or commission of this state or any county thereof, the earnings and earning power of such companies, the franchises owned or used by such companies, the true and fair valuation of any and all property of such companies, whether operating property or nonoperating property, and whether situated within or without the state, and any other facts, evidences, or information that may be obtainable bearing upon the value of the operating property. However, in no event may any statement or report required from any company by this chapter be conclusive upon the department of revenue in determining the amount, character, and true and fair value of the operating property of such company.
[ 2017 c 323 § 531; 2001 c 187 § 9; 1997 c 3 § 119 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 26; 1975 1st ex.s. c 278 § 179; 1961 c 15 § 84.16.040. Prior: 1939 c 206 § 22; 1933 c 146 § 7; RRS § 11172-7; prior: 1907 c 36 § 7.]
NOTES:
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.050 - Basis of valuation—Apportionment of system value to state.

RCW 84.16.050
Basis of valuation—Apportionment of system value to state.
The department of revenue may, in determining the true and fair value of the operating property to be placed on the assessment roll value the entire property as a unit. If the company owns, leases, operates or uses property partly within and partly without the state, the department of revenue may determine the value of the operating property within this state by the proportion that the value of such property bears to the value of the entire operating property of the company, both within and without this state. In determining the operating property which is located within this state the department of revenue may consider and base such determination on the proportion which the number of car miles of the various classes of cars made in this state bears to the total number of car miles made by the same cars within and without this state, or to the total number of car miles made by all cars of the various classes within and without this state. If the value of the operating property of the company cannot be fairly determined in such manner the department of revenue may use any other reasonable and fair method to determine the value of the operating property of the company within this state.
[ 2001 c 187 § 10; 1997 c 3 § 120 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 27; 1975 1st ex.s. c 278 § 180; 1961 c 15 § 84.16.050. Prior: 1933 c 146 § 8; RRS § 11172-8; prior: 1907 c 36 § 7.]
NOTES:
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.090 - Assessment roll—Notice of valuation.

RCW 84.16.090
Assessment roll—Notice of valuation.
Upon the assessment roll must be placed after the name of each company a general description of the operating property of the company, which is considered sufficient if described in the language of RCW 84.16.010(3) or otherwise, following which must be entered the true and fair value of the operating property as determined by the department of revenue. No assessment is invalid by a mistake in the name of the company assessed, by omission of the name of the owner or by the entry of a name other than that of the true owner. When the department of revenue has prepared the initial assessment roll and entered thereon the true and fair value of the operating property of the company, as required, the department must notify the company by mail of the valuation determined by it and entered upon the roll; and thereupon such valuation must become the true and fair value of the operating property of the company, subject to revision or correction by the department of revenue as hereinafter provided; and must be the valuation upon which, after equalization by the department of revenue as hereinafter provided, the taxes of such company are based and computed.
[ 2017 c 323 § 532; 2001 c 187 § 11; 1997 c 3 § 121 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 28; 1975 1st ex.s. c 278 § 181; 1961 c 15 § 84.16.090. Prior: 1933 c 146 § 9; RRS § 11172-9; prior: 1907 c 36 § 4.]
NOTES:
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.100 - Hearings, time and place of.

RCW 84.16.100
Hearings, time and place of.
Every company assessed under the provisions of this chapter shall be entitled on its own motion to a hearing and to present evidence before the department of revenue, within the ten working days following the hearing request period, relating to the value of the operating property of such company and to the value of the other taxable property in the counties in which the operating property of such company is situate. Upon request in writing for such hearing, which must be presented to the department of revenue within the first ten working days of July following the making of the assessment, the department shall appoint a time and place therefor, within the respective periods aforesaid, the hearing to be conducted in such manner as the department shall direct. Hearings provided for in this section may be held at such times and in such places throughout the state as the department may deem proper or necessary and may be adjourned from time to time and from place to place.
[ 1994 c 124 § 15; 1975 1st ex.s. c 278 § 182; 1961 c 15 § 84.16.100. Prior: 1939 c 206 § 23; 1933 c 146 § 10; RRS § 11172-10.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.110 - Apportionment of value to counties by department of revenue.

RCW 84.16.110
Apportionment of value to counties by department of revenue.
Upon determination by the department of revenue of the true and fair value of the property appearing on such rolls the department shall apportion such value to the respective counties entitled thereto as hereinafter provided, and shall determine the equalized or assessed valuation of such property in such counties by applying to such actual apportioned value the same ratio as the ratio of assessed to actual value of the general property of the respective counties: PROVIDED, That, whenever the amount of the true and fair value of the operating property of any company otherwise apportionable to any county shall be less than two hundred fifty dollars, such amount need not be apportioned to such county but may be added to the amount apportioned to an adjacent county.
[ 2001 c 187 § 12; 1997 c 3 § 122 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 29; 1967 ex.s. c 26 § 18; 1961 c 15 § 84.16.110. Prior: 1939 c 206 § 24; 1933 c 146 § 11; RRS § 11172-11.]
NOTES:
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.120 - Basis of apportionment.

RCW 84.16.120
Basis of apportionment.
The true and fair value of the property of each company as fixed and determined by the department of revenue as herein provided shall be apportioned to the respective counties in the following manner:
(1) If all the operating property of the company is situated entirely within a county and none of such property is located within, extends into, or through or is operated into or through any other county, the entire value thereof shall be apportioned to the county within which such property is situated, located, and operated.
(2) If the operating property of any company is situated or located within, extends into or is operated into or through more than one county, the value thereof shall be apportioned to the respective counties into or through which its cars are operated in the proportion that the length of main line track of the respective railroads moving such cars in such counties bears to the total length of main line track of such respective railroads in this state.
(3) If the property of any company is of such character that it will not be reasonable, feasible or fair to apportion the value as hereinabove provided, the value thereof shall be apportioned between the respective counties into or through which such property extends or is operated or in which the same is located in such manner as may be reasonable, feasible and fair.
[ 2001 c 187 § 13; 1997 c 3 § 123 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 30; 1961 c 15 § 84.16.120. Prior: 1933 c 146 § 12; RRS § 11172-12; prior: 1907 c 36 § 7.]
NOTES:
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.130 - Certification to county assessors—Apportionment to taxing districts—Entry upon tax rolls.

RCW 84.16.130
Certification to county assessors—Apportionment to taxing districts—Entry upon tax rolls.
When the department of revenue shall have determined the equalized or assessed value of the operating property of each company in the respective counties as hereinabove provided, the department of revenue shall certify such equalized or assessed value to the county assessor of the proper county; and the county assessor shall apportion and distribute such assessed or equalized valuation to and between the several taxing districts of the county entitled to a proportionate value thereof in the manner prescribed in RCW 84.16.120 for apportionment of values between counties. The county assessor shall enter such assessment upon the personal property tax rolls of the county, together with the values so apportioned, and the same shall be and constitute the assessed valuation of the operating company in such county for that year, upon which taxes shall be levied and collected the same as on general property of the county.
[ 1994 c 301 § 31; 1975 1st ex.s. c 278 § 183; 1961 c 15 § 84.16.130. Prior: 1939 c 206 § 25; 1933 c 146 § 13; RRS § 11172-13.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.16 - Assessment and Taxation of Private Car Companies. › 84.16.140 - Assessment of nonoperating property.

RCW 84.16.140
Assessment of nonoperating property.
All property of any company not assessed as operating property under the provisions of this chapter shall be assessed by the assessor of the county wherein the same may be located or situate the same as the general property of the county.
[ 1961 c 15 § 84.16.140. Prior: 1933 c 146 § 14; RRS § 11172-14.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.20 - Easements of Public Utilities. › 84.20.010 - Easements taxable as personalty.

RCW 84.20.010
Easements taxable as personalty.
Easements and the property constructed upon or occupying such easements owned by public service corporations shall be assessed and taxed together as personal property and the taxes thereon shall be collected as personal property taxes.
[ 1961 c 15 § 84.20.010. Prior: 1929 c 199 § 1; RRS § 11188.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.20 - Easements of Public Utilities. › 84.20.020 - Servient estate taxable as realty.

RCW 84.20.020
Servient estate taxable as realty.
Real estate subject to any such easement shall be assessed and taxed as real estate subject to such easement.
[ 1961 c 15 § 84.20.020. Prior: 1929 c 199 § 2; RRS § 11189.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.20 - Easements of Public Utilities. › 84.20.030 - Sale for taxes—Realty to be sold subject to easement.

RCW 84.20.030
Sale for taxes—Realty to be sold subject to easement.
When any such real estate is sold for delinquent taxes thereon it shall be sold subject to such easement, and the purchaser at any such tax sale shall acquire no title to such easement or the property constructed upon or occupying the same.
[ 1961 c 15 § 84.20.030. Prior: 1929 c 199 § 3; RRS § 11190.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.20 - Easements of Public Utilities. › 84.20.040 - Realty not subject to tax on easement or property thereon.

RCW 84.20.040
Realty not subject to tax on easement or property thereon.
Real estate subject to any such easement shall not be chargeable with any tax levied upon such easement or the property constructed upon or occupying such easement and shall not be sold for the nonpayment of any such tax.
[ 1961 c 15 § 84.20.040. Prior: 1929 c 199 § 4; RRS § 11191.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.20 - Easements of Public Utilities. › 84.20.050 - Railroads excepted.

RCW 84.20.050
Railroads excepted.
This chapter shall not apply to railroad easements or property.
[ 1961 c 15 § 84.20.050. Prior: 1929 c 199 § 5; RRS § 11192.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.010 - Findings.

RCW 84.25.010
Findings.
The legislature finds that:
(1) Many cities have planned under the growth management act, chapter 36.70A RCW, and designated and zoned lands for industrial and manufacturing use;
(2) The industrial and manufacturing industries provide family living wage jobs;
(3) In the current economic climate the creation of additional family living wage jobs is essential;
(4) It is critical that Washington state promote its continued strength in the fields of aerospace, technology, biomedical, and other industries that will provide family-wage job growth; and
(5) Planning for industrial and manufacturing use is inadequate to attract new industry and manufacturing and an incentive should be created to stimulate the development of new industrial and manufacturing uses in the existing inventory of lands zoned for industrial and manufacturing use in targeted urban areas through a tax incentive as provided by this chapter.
[ 2015 1st sp.s. c 9 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.020 - Purpose.

RCW 84.25.020
Purpose.
It is the purpose of this chapter to encourage new manufacturing and industrial uses on undeveloped or underutilized lands zoned for industrial and manufacturing uses in targeted urban areas, thereby increasing employment opportunities for family living wage jobs. Cities that plan under the growth management act meeting the criteria of this chapter where the governing authority of the affected city has found there is insufficient family living wage jobs for its wage earning population may designate a portion of the city's industrial and manufacturing zoned and undeveloped land to receive an ad valorem tax exemption for the value of new construction of industrial/manufacturing facilities within the designated area.
[ 2015 1st sp.s. c 9 § 2.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.030 - Definitions.

RCW 84.25.030
Definitions.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "City" means any city or town.
(2) "Family living wage job" means a job that offers health care benefits with a wage that is sufficient for raising a family. A family living wage job must have an average wage of $23 an hour or more, working 2,080 hours per year on the subject site, as adjusted annually for inflation by the consumer price index. The family living wage may be increased by the local authority based on regional factors and wage conditions.
(3) "Governing authority" means the local legislative authority of a city or county having jurisdiction over the property for which an exemption may be applied for under this chapter.
(4) "Growth management act" means chapter 36.70A RCW.
(5) "Industrial/manufacturing facilities" means building improvements that are 10,000 square feet or larger, representing a minimum improvement valuation of $800,000 for uses categorized as "division D: manufacturing" or "division E: transportation (major groups 40-42, 45, or 47-48)" by the United States department of labor in the occupation safety and health administration's standard industrial classification manual, provided, a city may limit the tax exemption to manufacturing uses.
(6) "Lands zoned for industrial and manufacturing uses" means lands in a city zoned for an industrial or manufacturing use consistent with the city's comprehensive plan where the lands are designated for industry.
(7) "Owner" means the property owner of record.
(8) "Targeted area" means an area of undeveloped lands zoned for industrial and manufacturing uses in the city that is located within or contiguous to an innovation partnership zone, foreign trade zone, or EB-5 regional center, and designated for possible exemption under the provisions of this chapter.
(9) "Undeveloped or underutilized" means that there are no existing building improvements on the portions of the property targeted for new or expanded industrial or manufacturing uses.
[ 2022 c 172 § 1; 2021 c 218 § 1; 2015 1st sp.s. c 9 § 3.]
NOTES:
Effective date—2022 c 172: See note following RCW 82.04.294.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.040 - Exemption—New construction of industrial/manufacturing facilities.

RCW 84.25.040
Exemption—New construction of industrial/manufacturing facilities.
(1)(a) The value of new construction of industrial/manufacturing facilities qualifying under this chapter is exempt from property taxation under this title, as provided in this section. The value of new construction of industrial/manufacturing facilities is exempt from taxation for properties for which an application for a certificate of tax exemption is submitted under this chapter before December 31, 2030. The value is exempt under this section for 10 successive years beginning January 1st of the year immediately following the calendar year of issuance of the certificate.
(b) The exemption provided in this section does not include the value of land or nonindustrial/manufacturing-related improvements not qualifying under this chapter.
(2) The exemption provided in this section is in addition to any other exemptions, deferrals, credits, grants, or other tax incentives provided by law.
(3) This chapter does not apply to state levies or increases in assessed valuation made by the assessor on nonqualifying portions of buildings and value of land nor to increases made by lawful order of a county board of equalization, the department of revenue, or a county, to a class of property throughout the county or specific area of the county to achieve the uniformity of assessment or appraisal required by law.
(4) This exemption does not apply to any county property taxes unless the governing body of the county adopts a resolution and notifies the governing authority of its intent to allow the property to be exempted from county property taxes.
(5) At the conclusion of the exemption period, the new industrial/manufacturing facilities cost must be considered as new construction for the purposes of chapter 84.55 RCW.
[ 2021 c 218 § 2; 2015 1st sp.s. c 9 § 4.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.050 - Application requirements for property owner.

RCW 84.25.050
Application requirements for property owner.
An owner of property making application under this chapter must meet the following requirements:
(1) The new construction of industrial/manufacturing facilities must be located on land zoned for industrial and manufacturing uses, undeveloped or underutilized, and as provided in RCW 84.25.060, designated by the city as a targeted area;
(2) The new construction of industrial/manufacturing facilities must meet all construction and development regulations of the city;
(3) The new construction of industrial/manufacturing facilities must be completed within three years from the date of approval of the application; and
(4) The applicant must enter into a contract with the city approved by the city governing authority under which the applicant has agreed to the implementation of the development on terms and conditions satisfactory to the governing authority.
[ 2021 c 218 § 3; 2015 1st sp.s. c 9 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.060 - Targeted area designation requirements.

RCW 84.25.060
Targeted area designation requirements.
(1) The following criteria must be met before an area may be designated as a targeted area:
(a) The area must be lands zoned for industrial and manufacturing uses; and
(b) The city must have determined that the targeting of the area, as evaluated by the governing authority, will assist in the new construction of industrial/manufacturing facilities that will provide employment for family living wage jobs.
(2) For the purpose of designating a targeted area, the governing authority may adopt a resolution of intention to so designate an area as generally described in the resolution. The resolution must state the time and place of a hearing to be held by the governing authority to consider the designation of the area and may include such other information pertaining to the designation of the area as the governing authority determines to be appropriate to apprise the public of the action intended.
(3) The governing authority must give notice of a hearing held under this chapter by publication of the notice once each week for two consecutive weeks, not less than seven days, nor more than thirty days before the date of the hearing in a paper having a general circulation in the city where the proposed targeted area is located. The notice must state the time, date, place, and purpose of the hearing and generally identify the area proposed to be designated as a targeted area.
(4) Following the hearing or a continuance of the hearing, and subject to the limit on targeted areas, the governing authority may designate all or a portion of the area described in the resolution of intent as a targeted area if it finds, in its sole discretion, that the criteria in subsection (1) of this section have been met.
[ 2015 1st sp.s. c 9 § 6.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.070 - Exemption application procedures.

RCW 84.25.070
Exemption application procedures.
An owner of property seeking an exemption under this chapter must complete the following procedures:
(1) The owner must apply to the city on forms adopted by the governing authority. The application must contain the following:
(a) Information setting forth the grounds supporting the requested exemption including information indicated on the application form or in the guidelines;
(b) A description of the project and site plan, and other information requested;
(c) A statement of the expected number of new family living wage jobs to be created;
(d) A statement that the applicant is aware of the potential tax liability involved when the property ceases to be eligible for the incentive provided under this chapter; and
(e) A statement that the applicant would not have built in this location but for the availability of the tax exemption under this chapter;
(2) The applicant must verify the application by oath or affirmation; and
(3) The application must be accompanied by the application fee, if any, required under this chapter. The governing authority may permit the applicant to revise an application before final action by the governing authority.
[ 2015 1st sp.s. c 9 § 7.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.080 - Application approval—City governing authority review requirements.

RCW 84.25.080
Application approval—City governing authority review requirements.
(1) The city governing authority may approve the application if it finds that:
(a) A minimum of 25 new family living wage jobs will be created on the subject site as a result of new construction of industrial/manufacturing facilities within one year of building occupancy;
(b) The proposed project is, or will be, at the time of completion, in conformance with all local plans and regulations that apply at the time the application is approved; and
(c) The criteria of this chapter have been satisfied.
(2) Priority must be given to applications that meet the following labor specifications during the new construction and ongoing business of industrial/manufacturing facilities:
(a) Compensate workers at prevailing wage rates as determined by the department of labor and industries;
(b) Procure from, and contract with, women-owned, minority-owned, or veteran-owned businesses;
(c) Procure from, and contract with, entities that have a history of complying with federal and state wage and hour laws and regulations;
(d) Include apprenticeship utilization from state-registered apprenticeship programs;
(e) Provide for preferred entry for workers living in the area where the project is being constructed; and
(f) Maintain certain labor standards for workers employed primarily at the facility after construction, including production, maintenance, and operational employees.
[ 2021 c 218 § 4; 2015 1st sp.s. c 9 § 8.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.090 - Application—City governing authority approval or denial—Appeals.

RCW 84.25.090
Application—City governing authority approval or denial—Appeals.
(1) The city governing authority must approve or deny an application filed under this chapter within ninety days after receipt of the application.
(2) If the application is approved, the city must issue the owner of the property a conditional certificate of acceptance of tax exemption. The certificate must contain a statement by a duly authorized administrative official of the governing authority that the property has complied with the required criteria of this chapter.
(3) If the application is denied by the city, the city must state in writing the reasons for denial and send the notice to the applicant at the applicant's last known address within ten days of the denial.
(4) Upon denial by the city, an applicant may appeal the denial to the city's governing authority within thirty days after receipt of the denial. The appeal before the city's governing authority must be based upon the record made before the city with the burden of proof on the applicant to show that there was no substantial evidence to support the city's decision. The decision of the city in denying or approving the application is final.
[ 2021 c 218 § 5; 2015 1st sp.s. c 9 § 9.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.100 - Application fee.

RCW 84.25.100
Application fee.
The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority and the assessor in administering this chapter. The application fee must be paid at the time the application for limited exemption is filed. If the application is approved, the governing authority of the city must pay the application fee to the county assessor for deposit in the county current expense fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application. If the application is denied, the city's governing authority may retain that portion of the application fee attributable to its own administrative costs and refund the balance to the applicant.
[ 2015 1st sp.s. c 9 § 10.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.110 - Certificate of tax exemption—Requirements.

RCW 84.25.110
Certificate of tax exemption—Requirements.
(1) Upon completion of the new construction of a manufacturing/industrial [industrial/manufacturing] facility for which an application for an exemption under this chapter has been approved and issued a certificate of occupancy, the owner must file with the city the following:
(a) A description of the work that has been completed and a statement that the new construction on the owner's property qualify the property for a partial exemption under this chapter;
(b) A statement of the new family living wage jobs to be offered as a result of the new construction of manufacturing/industrial [industrial/manufacturing] facilities; and
(c) A statement that the work has been completed within three years of the issuance of the conditional certificate of tax exemption.
(2) Within thirty days after receipt of the statements required under subsection (1) of this section, the city must determine whether the work completed and the jobs to be offered are consistent with the application and the contract approved by the city and whether the application is qualified for a tax exemption under this chapter.
(3) If the criteria of this chapter have been satisfied and the owner's property is qualified for a tax exemption under this chapter, the city must file the certificate of tax exemption with the county assessor within ten days of the expiration of the thirty-day period provided under subsection (2) of this section.
(4) The city must notify the applicant that a certificate of tax exemption is denied if the city determines that:
(a) The work was not completed within three years of the application date;
(b) The work was not constructed consistent with the application or other applicable requirements;
(c) The jobs to be offered are not consistent with the application and criteria of this chapter; or
(d) The owner's property is otherwise not qualified for an exemption under this chapter.
(5) If the city finds that the work was not completed within the required time period due to circumstances beyond the control of the owner and that the owner has been acting and could reasonably be expected to act in good faith and with due diligence, the governing authority or the city official authorized by the governing authority may extend the deadline for completion of the work for a period not to exceed twenty-four consecutive months.
(6) The city's governing authority may enact an ordinance to provide a process for an owner to appeal a decision by the city that the owner is not entitled to a certificate of tax exemption to the city. The owner may appeal a decision by the city to deny a certificate of tax exemption in superior court under RCW 34.05.510 through 34.05.598, if the appeal is filed within thirty days of notification by the city to the owner of the exemption denial.
[ 2015 1st sp.s. c 9 § 11.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.120 - Annual report.

RCW 84.25.120
Annual report.
(1) Thirty days after the anniversary of the date of the certificate of tax exemption and each year for the tax exemption period, the owner of the new industrial/manufacturing facilities must file with a designated authorized representative of the city an annual report indicating the following:
(a) A statement of the family living wage jobs at the facility as of the anniversary date;
(b) A certification by the owner that the property has not changed use;
(c) A description of changes or improvements constructed after issuance of the certificate of tax exemption; and
(d) Any additional information requested by the city.
(2) A city that issues a certificate of tax exemption under this chapter must report annually by December 31st of each year, beginning in 2013, to the department of commerce. The report must include the following information:
(a) The number of tax exemption certificates granted;
(b) The total number and type of new manufacturing/industrial [industrial/manufacturing] facilities constructed;
(c) The number of family living wage jobs resulting from the new manufacturing/industrial [industrial/manufacturing] facilities; and
(d) The value of the tax exemption for each project receiving a tax exemption and the total value of tax exemptions granted.
[ 2015 1st sp.s. c 9 § 12.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.25 - Targeted Urban Areas—Exemption. › 84.25.140 - Application—2015 1st sp.s. c 9.

RCW 84.25.140
Application—2015 1st sp.s. c 9.
This act applies to taxes levied for collection in 2016 and thereafter.
[ 2015 1st sp.s. c 9 § 14.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.010 - Legislative findings.

RCW 84.26.010
Legislative findings.
The legislature finds and declares that it is in the public interest of the people of the state of Washington to encourage maintenance, improvement, and preservation of privately owned historic landmarks as the state approaches its Centennial year of 1989. To achieve this purpose, this chapter provides special valuation for improvements to historic property.
[ 1985 c 449 § 1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.020 - Definitions.

RCW 84.26.020
Definitions.
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Historic property" means real property together with improvements thereon, except property listed in a register primarily for objects buried below ground, which is:
(a) Listed in a local register of historic places created by comprehensive ordinance, certified by the secretary of the interior as provided in P.L. 96-515; or
(b) Listed in the national register of historic places.
(2) "Cost" means the actual cost of rehabilitation, which cost shall be at least twenty-five percent of the assessed valuation of the historic property, exclusive of the assessed value attributable to the land, prior to rehabilitation.
(3) "Special valuation" means the determination of the assessed value of the historic property subtracting, for up to ten years, such cost as is approved by the local review board.
(4) "State review board" means the advisory council on historic preservation established under chapter 27.34 RCW, or any successor agency designated by the state to act as the state historic preservation review board under federal law.
(5) "Local review board" means a local body designated by the local legislative authority.
(6) "Owner" means the owner of record.
(7) "Rehabilitation" is the process of returning a property to a state of utility through repair or alteration, which makes possible an efficient contemporary use while preserving those portions and features of the property which are significant to its architectural and cultural values.
[ 1986 c 221 § 1; 1985 c 449 § 2.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.030 - Special valuation criteria.

RCW 84.26.030
Special valuation criteria.
Four criteria must be met for special valuation under this chapter. The property must:
(1) Be an historic property;
(2) Fall within a class of historic property determined eligible for special valuation by the local legislative authority;
(3) Be rehabilitated at a cost which meets the definition set forth in RCW 84.26.020(2) within twenty-four months prior to the application for special valuation; and
(4) Be protected by an agreement between the owner and the local review board as described in RCW 84.26.050(2).
[ 1986 c 221 § 2; 1985 c 449 § 3.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.040 - Application—Fees.

RCW 84.26.040
Application—Fees.
An owner of property desiring special valuation under this chapter shall apply to the assessor of the county in which the property is located upon forms prescribed by the department of revenue and supplied by the county assessor. The application form shall include a statement that the applicant is aware of the potential tax liability involved when the property ceases to be eligible for special valuation. Applications shall be made no later than October 1 of the calendar year preceding the first assessment year for which classification is requested. The assessor may charge only such fees as are necessary to process and record documents pursuant to this chapter.
[ 1986 c 221 § 3; 1985 c 449 § 4.]