61 chapters · 1,445 sections in this title.
RCW 82.29A.010 Legislative findings and recognition.
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(1)(a) The legislature hereby recognizes that properties of the state of Washington, counties, school districts, and other municipal corporations are exempted by Article 7, section 1 of the state Constitution from property tax obligations, but that private lessees of such public …
RCW 82.29A.020 Definitions.
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The definitions in this section apply throughout this chapter unless the context requires otherwise. (1)(a) "Leasehold interest" means an interest in publicly owned, or specified privately owned, real or personal property which exists by virtue of any lease, permit, license, or a…
RCW 82.29A.025 Tax preferences—Expiration dates.
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See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter. [ 2013 2nd sp.s. c 13 s 1717.] Notes: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.29A.030 Tax imposed—Credit—Additional tax imposed.
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(1) There is levied and collected a leasehold excise tax on the act or privilege of occupying or using publicly owned, or specified privately owned, real or personal property through a leasehold interest on and after January 1, 1976, at a rate of twelve percent of taxable rent. H…