83.16 - Valuations, credits, and exemptions
Sections
83.16.010 Property appraised at fair market value.
[1979 ex.s. c 209 ยง 37; 1961 c 15 ยง 83.16.010. Prior: 1957 c 285 ยง 2; 1939 c 202 ยง 10; 1931 c 134 ยง 7; RRS ยง 11211a.]
Repealed by 1981 2nd ex.s. c 7 ยง 83.100.160, effective January 1, 1982.
83.16.020 Estates for life โ Vested remainders.
[1979 ex.s. c 209 ยง 9; 1975 1st ex.s. c 278 ยง 108; 1961 c 15 ยง 83.16.020. Prior: 1953 c 136 ยง 1; 1939 c 202 ยง 6, part; 1917 c 146 ยง 2, part; 1901 c 55 ยง 8, part; RRS ยง 11205, part.]
Repealed by 1981 2nd ex.s. c 7 ยง 83.100.160, effective January 1, 1982.
83.16.025 Estate consisting of trust with life estate and remainder โ Invasion of corpus โ Reduction of deferred tax, security.
[1973 1st ex.s. c 127 ยง 1.]
Repealed by 1981 2nd ex.s. c 7 ยง 83.100.160, effective January 1, 1982.
83.16.030 Contingent remainders.
[1961 c 15 ยง 83.16.030. Prior: 1939 c 202 ยง 7; 1929 c 205 ยง 2; 1917 c 146 ยง 4; RRS ยง 11206.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.040 Appraisement โ Review.
[1961 c 15 ยง 83.16.040. Prior: 1939 c 202 ยง 9; 1929 c 205 ยง 3; 1919 c 24 ยง 1; 1907 c 217 ยง 12; 1905 c 114 ยง 1; 1901 c 55 ยง 13; RRS ยง 11211.]
Repealed by 1965 c 145 ยงยง 11.99.010 and 11.99.015(111), effective July 1, 1965.
83.16.050 Foreign estate โ Valuation.
[1935 c 180 ยง 122; RRS ยง 11211d.]
Repealed by 1955 c 118 ยง 1.
83.16.060 Credit for gift tax paid.
[1961 c 15 ยง 83.16.060. Prior: 1941 c 124 ยง 2; Rem. Supp. 1941 ยง 11202b.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.070 Property previously taxed.
[1975 1st ex.s. c 278 ยง 109; 1961 c 15 ยง 83.16.070. Prior: 1953 c 137 ยง 1; 1939 c 202 ยง 2; 1931 c 134 ยง 4; RRS ยง 11202a.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.080 Insurance taxable โ Lien โ Payment of proceeds.
[1979 ex.s. c 209 ยง 10; 1979 c 107 ยง 14; 1961 c 292 ยง 11; 1961 c 15 ยง 83.16.080. Prior: 1939 c 202 ยง 5; 1935 c 80 ยง 115; RRS ยง 11211b. 1957 c 280 ยง 2 was nullified by Referendum No. 30.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.090 War risk insurance exempt.
[1961 c 15 ยง 83.16.090. Prior: 1929 c 135 ยง 2; RRS ยง 11201-2.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.100 Use valuation of qualified real property โ Limitation.
[1979 ex.s. c 209 ยง 26.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.105 Use valuation of qualified real property โ Definitions.
[1979 ex.s. c 209 ยง 27.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.110 Use valuation of qualified real property โ Disposition or cessation of use โ When โ Additional tax imposed โ Amount โ When payable โ Bond.
[1979 ex.s. c 209 ยง 28.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.115 Use valuation of qualified real property โ Time and manner of election โ Written agreement.
[1979 ex.s. c 209 ยง 29.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.120 Use valuation of qualified real property โ Definitions โ Determination of maximum amount of additional tax.
[1979 ex.s. c 209 ยง 30.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.125 Use valuation of qualified real property โ Valuation.
[1979 ex.s. c 209 ยง 31.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.130 Use valuation of qualified real property โ Assessment period for additional tax โ Notice of disposition or cessation of use.
[1979 ex.s. c 209 ยง 32.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.135 Use valuation of qualified real property โ Involuntary conversion of interest.
[1979 ex.s. c 209 ยง 33.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.140 Use valuation of qualified real property โ Application of RCW 83.16.100 through 83.16.140 and 83.04.024 to interest in partnership, corporation, or trust โ Rules.
[1979 ex.s. c 209 ยง 34.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.
83.16.145 Current use valuation for federal and/or state purposes โ Effect.
[1979 ex.s. c 209 ยง 35.]
Repealed by 1981 2nd ex.s. c 7 ยง 82.100.160, effective January 1, 1982.