Other Languages(1) When improvements are added to publicly owned property which has been leased to a person who would not be exempt from ad valorem property taxes if that person owned the property involved, those improvements are subject to ad valorem property taxation as personal property of the private lessee if title to the improvements resides with the private lessee until expiration of the lease. (2) Where, on the other hand, title to the improvements vest immediately upon their affixation or completion in the public lessor, such improvements are exempted by statute from ad valorem taxation and the private lessee's expenditures for the improvements are subject to the leasehold excise tax.
(1) Where, on real property leased by it from a federally-recognized Indian tribe, a public port district has constructed and is operating a small boat moorage facility for the use of which it has established a rental fee schedule which is comparable to the fair market rental for comparable Pacific Coast moorages, the moorage rental fees paid by lessee users of the boat moorage are generally subject to the leasehold excise tax notwithstanding the exemption contained in RCW 82.29A.130(7), in all instances involving moorage leases for terms of 30 or more consecutive days.
(2) Notwithstanding the foregoing, however, the leasehold excise tax is not payable in the case of Indian tribally-owned vessels using the aforesaid moorage facility.
(1) Under the provisions of chapter 236, Laws of 1967, a class AA county may enter into a lease agreement with private parties pursuant to which such parties would acquire real property and construct thereon a public stadium with associated facilities and upon completion of construction thereof lease the same to the county as lessee with the county's obligation to make rental payments over the term of the lease being secured by a pledge of the proceeds of the two percent excise tax on lodgings authorized by § 11 of the act. (2) Such a county, having entered into such a lease agreement, may thereafter sublease the stadium and use the rental revenues derived from the sublease for the purpose of making the rental payments due under the primary lease; however, the county is not authorized to specifically pledge or assign such revenues for this purpose. (3) Such a county may enter into a long-term lease of such a stadium, as lessee, provided (a) that the rental obligations can be met out of current revenues and (b) that it is good business for the county to enter into a long-term lease; the county may then sublease the stadium for such period and under such terms and conditions as the board of county commissioners may determine. …
A port district, in leasing certain land which it owns adjacent to an airport operated by it, may restrict the lessee's use of that land to the maintenance and operation of an agricultural farm where such use is determined to be necessary in connection with the airport operation; such a district, however, may not itself engage in farming activities.
It would be illegal for the state to expend funds for capital improvements on real property in which it merely holds a leasehold interest unless it is entitled to (and physically able to) remove the improvements from the property upon the termination of the lease, or, alternatively, unless the value of the improvements as they will pass to the lessor are fully amortized in the computation of the rental obligations of the lessee.
Port district may not accept municipal general obligation bonds as security for performance of lease under RCW 53.08.080.
(1) The portion of a lease which requires a lessee to keep his place of business open on Sundays for the purpose of selling merchandise in violation of RCW 9.76.010 (day of rest or Sunday closing law) is illegal, void and unenforceable.(2) The portion of a collective bargaining agreement between a labor organization and an employer which requires employees to perform work or labor on Sunday in violation of RCW 9.76.010 (and not within one of the exceptions contained therein) is illegal, void and unenforceable.
County commissioners do not have the authority to execute leasehold agreements without complying with the provisions of the general leasing statutes.
A school district of the second class may make advance payments for the lease or rental of property to supply classrooms needed by the district.