§ 74.46.340. Land, improvements -- Depreciation
Land is not depreciable. The cost of land includes but is not limited to, off-site sewer and water lines, public utility charges necessary to service the land, governmental assessments for street paving and sewers, the cost of permanent roadways and grading of a nondepreciable nature, and the cost of curbs and sidewalks, replacement of which is not the responsibility of the contractor.
[1980 c 177 § 34.]
Sections: Previous 74.46.270 74.46.280 74.46.290 74.46.300 74.46.310 74.46.320 74.46.330 74.46.340 74.46.350 74.46.360 74.46.370 74.46.380 74.46.390 74.46.410 74.46.421 NextLast modified: April 7, 2009