WAC 458-15-110 — Exemption of Portion of Historic Property

No agency filings affecting this section since 2003 When a portion of a historic property is exempt under chapter 84.36 RCW and rehabilitation was completed on the entire building, only the cost of rehabilitation attributable to that portion of the property that is not exempt shall be used for the special valuation. If the cost of rehabilitation for the nonexempt portion is not readily discernible, the allocation of the cost may be made on a square foot basis. [Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-110, filed 2/13/87.]