Improvements not defined as contract rent taxable under Title 84 RCW.

  1. Law
  2. Revised Code of Washington
  3. Excise Taxes
  4. Leasehold Excise Tax.
  5. Improvements not defined as contract rent taxable under Title 84 RCW.

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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.]


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