Certain ships and vessels.
Applied in 2 court decisions — leading case 48 Wash. 2d 783 - Clark v. Seiber (1956)
Most recently applied in Alaska Freight Lines, Inc. v. King County (June 1965)
2011 c 171 s 126; 2000 c 103 s 24; 1998 c 335 s 5; 1986 c 229 s 1; 1983 2nd ex.s. c 3 s 51; 1983 c 7 s 23; 1961 c 15 s 84.36.080
(1) All ships and vessels which are exempt from excise tax under RCW 82.49.020(2) and excepted from the registration requirements of RCW 88.02.570(10) shall be and are hereby made exempt from all ad valorem taxes, except taxes levied for any state purpose.
(2) All ships and vessels listed in the state or federal register of historical places are exempt from all ad valorem taxes.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.