Washington § 82.48.110 - Aircraft not to be subject to ad valorem tax — Exceptions.

Full text of Washington Revised Code of Washington § 82.48.110 — Aircraft not to be subject to ad valorem tax — Exceptions., with citation guidance and answers to common questions.

§ 82.48.110. Aircraft not to be subject to ad valorem tax — Exceptions.

The first tax to be collected under this chapter shall be for the calendar year 1968. No aircraft with respect to which the excise tax imposed by this chapter is payable shall be listed and assessed for ad valorem taxation so long as this chapter remains in effect, and any such assessment heretofore made except under authority of section 13, chapter 49, Laws of 1949 and section 82.48.110, chapter 15, Laws of 1961 is hereby directed to be canceled: PROVIDED, That any aircraft, whether or not subject to the provisions of this chapter, with respect to which the excise tax imposed by this chapter will not be paid or has not been paid for any year shall be listed and assessed for ad valorem taxation in that year, and the ad valorem tax liability resulting from such listing and assessment shall be collected in the same manner as though this chapter had not been passed: PROVIDED FURTHER, That this chapter shall not be construed to affect any ad valorem tax based upon assessed valuations made in 1948 and/or any preceding year for taxes payable in 1949 or any preceding year, which ad valorem tax liability tax for any such years shall remain payable and collectible in the same manner as though this chapter had not been passed.
[ 1967 ex.s. c 9 s 6; 1961 c 15 s 82.48.110. Prior: 1949 c 49 s 13; Rem. Supp. 1949 s 11219-43.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.48.110

What does Revised Code of Washington § 82.48.110 cover?

Section 82.48.110 ("Aircraft not to be subject to ad valorem tax — Exceptions.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.48.110?

A common citation format is "Revised Code of Washington § 82.48.110" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

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