RCW 82.29A.160
Improvements not defined as contract rent taxable under Title 84 RCW.
Notwithstanding any other provision of this chapter, RCW 84.36.451 and 84.40.175, improvements owned or being acquired by contract purchase or otherwise by any lessee or sublessee which are not defined as contract rent shall be taxable to such lessee or sublessee under Title 84 RCW at their full true and fair value without any deduction for interests held by the lessor or others.
[ 1986 c 251 § 1; 1975-'76 2nd ex.s. c 61 § 18.]
Structure Revised Code of Washington
Chapter 82.29A - Leasehold Excise Tax.
82.29A.010 - Legislative findings and recognition.
82.29A.025 - Tax preferences—Expiration dates.
82.29A.030 - Tax imposed—Credit—Additional tax imposed.
82.29A.040 - Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
82.29A.050 - Payment—Due dates—Collection and remittance—Liability—Reporting.
82.29A.055 - Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
82.29A.060 - Administration—Appraisal appeal—Audits.
82.29A.070 - Disposition of revenue.
82.29A.090 - Distributions to counties and cities.
82.29A.100 - Distributions by county treasurers.
82.29A.120 - Allowable credits.
82.29A.125 - Exemptions—Electric vehicle infrastructure.
82.29A.130 - Exemptions—Certain property.
82.29A.132 - Exemptions—Operation of state route No. 16.
82.29A.134 - Exemptions—Sales/leasebacks by regional transit authorities.
82.29A.135 - Exemptions—Property used for the operation of an anaerobic digester.
82.29A.136 - Exemptions—Certain residential and recreational lots.
82.29A.138 - Exemptions—Certain amateur radio repeaters.
82.29A.140 - Rules and regulations.
82.29A.160 - Improvements not defined as contract rent taxable under Title 84 RCW.