Sections

83.16.010  Property appraised at fair market value.

[1979 ex.s. c 209 § 37; 1961 c 15 § 83.16.010. Prior: 1957 c 285 § 2; 1939 c 202 § 10; 1931 c 134 § 7; RRS § 11211a.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.

83.16.020  Estates for life — Vested remainders.

[1979 ex.s. c 209 § 9; 1975 1st ex.s. c 278 § 108; 1961 c 15 § 83.16.020. Prior: 1953 c 136 § 1; 1939 c 202 § 6, part; 1917 c 146 § 2, part; 1901 c 55 § 8, part; RRS § 11205, part.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.

83.16.025  Estate consisting of trust with life estate and remainder — Invasion of corpus — Reduction of deferred tax, security.

[1973 1st ex.s. c 127 § 1.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.

83.16.030  Contingent remainders.

[1961 c 15 § 83.16.030. Prior: 1939 c 202 § 7; 1929 c 205 § 2; 1917 c 146 § 4; RRS § 11206.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.040  Appraisement — Review.

[1961 c 15 § 83.16.040. Prior: 1939 c 202 § 9; 1929 c 205 § 3; 1919 c 24 § 1; 1907 c 217 § 12; 1905 c 114 § 1; 1901 c 55 § 13; RRS § 11211.]
Repealed by 1965 c 145 §§ 11.99.010 and 11.99.015(111), effective July 1, 1965.

83.16.050  Foreign estate — Valuation.

[1935 c 180 § 122; RRS § 11211d.]
Repealed by 1955 c 118 § 1.

83.16.060  Credit for gift tax paid.

[1961 c 15 § 83.16.060. Prior: 1941 c 124 § 2; Rem. Supp. 1941 § 11202b.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.070  Property previously taxed.

[1975 1st ex.s. c 278 § 109; 1961 c 15 § 83.16.070. Prior: 1953 c 137 § 1; 1939 c 202 § 2; 1931 c 134 § 4; RRS § 11202a.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.080  Insurance taxable — Lien — Payment of proceeds.

[1979 ex.s. c 209 § 10; 1979 c 107 § 14; 1961 c 292 § 11; 1961 c 15 § 83.16.080. Prior: 1939 c 202 § 5; 1935 c 80 § 115; RRS § 11211b. 1957 c 280 § 2 was nullified by Referendum No. 30.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.090  War risk insurance exempt.

[1961 c 15 § 83.16.090. Prior: 1929 c 135 § 2; RRS § 11201-2.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.100  Use valuation of qualified real property — Limitation.

[1979 ex.s. c 209 § 26.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.105  Use valuation of qualified real property — Definitions.

[1979 ex.s. c 209 § 27.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.110  Use valuation of qualified real property — Disposition or cessation of use — When — Additional tax imposed — Amount — When payable — Bond.

[1979 ex.s. c 209 § 28.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.115  Use valuation of qualified real property — Time and manner of election — Written agreement.

[1979 ex.s. c 209 § 29.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.120  Use valuation of qualified real property — Definitions — Determination of maximum amount of additional tax.

[1979 ex.s. c 209 § 30.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.125  Use valuation of qualified real property — Valuation.

[1979 ex.s. c 209 § 31.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.130  Use valuation of qualified real property — Assessment period for additional tax — Notice of disposition or cessation of use.

[1979 ex.s. c 209 § 32.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.135  Use valuation of qualified real property — Involuntary conversion of interest.

[1979 ex.s. c 209 § 33.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.140  Use valuation of qualified real property — Application of RCW 83.16.100 through 83.16.140 and 83.04.024 to interest in partnership, corporation, or trust — Rules.

[1979 ex.s. c 209 § 34.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.16.145  Current use valuation for federal and/or state purposes — Effect.

[1979 ex.s. c 209 § 35.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.