(1) For the purposes of this
section, the following definitions apply:
(a) "Motor vehicle" means all motor vehicles, trailers, and
semitrailers used, or of the type designed primarily to be used,
upon the public streets and highways, for the convenience or
pleasure of the owner, or for the conveyance, for hire or
otherwise, of persons or property, including fixed loads and
facilities for human habitation; but shall not include (i)
vehicles carrying exempt licenses; (ii) dock and warehouse
tractors and their cars or trailers, lumber carriers of the type
known as spiders, and all other automotive equipment not designed
primarily for use upon public streets or highways; (iii) motor
vehicles or their trailers used entirely upon private property;
(iv) mobile homes as defined in RCW 46.04.302; or (v) motor
vehicles owned by nonresident military personnel of the armed
forces of the United States stationed in the state of Washington,
provided personnel were also nonresident at the time of their
entry into military service.
(b) "Travel trailer" has the meaning given in RCW 46.04.623.
However, if a park trailer, as defined in RCW 46.04.622, has
substantially lost its identity as a mobile unit by virtue of its
being permanently sited in location and placed on a foundation of
either posts or blocks with connections with sewer, water, or
other utilities for the operation of installed fixtures and
appliances, it will be considered real property and will be
subject to ad valorem property taxation imposed in accordance
with this title, including the provisions with respect to omitted
property, except that a park trailer located on land not owned by
the owner of the park trailer will be subject to the personal
property provisions of chapter 84.56 RCW and RCW 84.60.040.
(c) "Camper" has the meaning given in RCW 46.04.085.
(2) Motor vehicles, vehicles carrying exempt licenses,
travel trailers, and campers are exempt from property taxation.
[2004 c 156 § 1; 2000 c 136 § 1.]
NOTES:
Effective date -- 2000 c 136: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 27, 2000]." [2000 c 136 § 2.]
Retroactive application -- 2000 c 136: "This act applies retroactively to January 1, 2000." [2000 c 136 § 3.]