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PDFWAC 458-15-070

Disqualification or removal.

When property has been granted special valuation as historic property, the special valuation shall continue until the property is disqualified or removed by the assessor upon:
(1) Expiration of the ten-year special valuation period;
(2) Notice by the owner to remove the special valuation;
(3) Sale or transfer to an ownership making it exempt from taxation;
(4) Sale or transfer of the property through the exercise of the power of eminent domain;
(5) Sale or transfer to a new owner; and
(a) The property no longer qualifies as historic property; or
(b) The new owner does not sign the notice of compliance contained on the real estate excise tax affidavit;
(6) Determination by the board that the property no longer qualifies as historic property; or
(7) Determination by the board and notice to the assessor that the owner has failed to comply with the conditions established under RCW 84.26.050, chapter 254-20 WAC or the agreement.
[Statutory Authority: RCW 84.08.010(2) and 84.08.070. WSR 87-05-022 (Order PT 87-2), ยง 458-15-070, filed 2/13/87.]
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