§ 82.29A.010. Legislative findings and recognition
(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 properties receive substantial benefits from governmental services provided by units of government.
(b) The legislature further recognizes that a uniform method of taxation should apply to such leasehold interests in publicly owned property.
(c) The legislature finds that lessees of publicly owned property are entitled to those same governmental services and does hereby provide for a leasehold excise tax to fairly compensate governmental units for services rendered to such lessees of publicly owned property.
(2) The legislature further finds that experience gained by lessors, lessees, and the department of revenue since enactment of the leasehold excise tax under this chapter has shed light on areas in the leasehold excise statutes that need explanation and clarification. The purpose of chapter 220, Laws of 1999 is to make those changes.
[1999 c 220 § 1; 1975-'76 2nd ex.s. c 61 § 1.]
Sections: 82.29A.010 82.29A.020 82.29A.030 82.29A.040 82.29A.050 82.29A.060 82.29A.070 82.29A.080 82.29A.090 82.29A.100 82.29A.110 82.29A.120 82.29A.130 82.29A.132 82.29A.134 NextLast modified: April 7, 2009