Section 84.36.645. Semiconductor materials.

(1) Machinery and equipment exempt under RCW 82.08.02565 or 82.12.02565 used in manufacturing semiconductor materials at a building exempt from sales and use tax and in compliance with the employment requirement under RCW 82.08.965 and 82.12.965 are exempt from property taxation. "Semiconductor materials" has the same meaning as provided in RCW 82.04.240(2).

(2) A person seeking this exemption must make application to the county assessor, on forms prescribed by the department.

(3) A person claiming an exemption under this section must file a complete annual report with the department under RCW 82.32.534.

(4) This section is effective for taxes levied for collection one year after *the effective date of this act and thereafter.

(5) This section expires December 31st of the year occurring twelve years after *the effective date of this act, for taxes levied for collection in the following year.

[ 2010 c 114 § 150; 2003 c 149 § 10.]

NOTES:

Finding—Intent—2010 c 114: See note following RCW 82.32.585.

*Contingent effective date—2010 c 114: See RCW 82.32.790.

Findings—Intent—2003 c 149: See note following RCW 82.04.426.

2010 c 114 § 150; 2003 c 149 § 10.