Section 388-835-0505. What costs are included in the capitalized cost of land?

Latest version.

Examples of costs that are capitalized as land costs include the cost of:

(1) Offsite sewer and water lines;

(2) Public utility charges necessary to service the land;

(3) Government assessments for street paving and sewers;

(4) Permanent roadways and grading of a nondepreciable nature; and

(5) Curbs and sidewalks, the replacement of which is not the responsibility of the provider.

[Statutory Authority: RCW 71A.20.140. WSR 01-10-013, § 388-835-0505, filed 4/20/01, effective 5/21/01.]

RCW 71A.20.140. WSR 01-10-013, § 388-835-0505, filed 4/20/01, effective 5/21/01.

                    
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