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Purpose.

The purpose of these rules is to implement special tax valuation for rehabilitation of historic properties under which the assessed value of eligible historic property is determined at a rate that excludes, for up to ten years, the actual cost of the rehabilitation.
[Statutory Authority: RCW 84.26.120. WSR 86-21-103 (Order 86-11), ยง 254-20-010, filed 10/20/86.]
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