(1) Before accepting an application for a certificate of title for an original or transfer manufactured home transaction as required in this title or chapter 65.20 RCW, the department, county auditor or other agent, or subagent appointed by the director shall require the applicant to pay a fee, in accordance with subsection (4) of this section, in addition to any other fees and taxes required by law if the manufactured home:

(a) Is located in a mobile home park;

(b) Is one year old or older; and

(c) Is new or ownership changes, excluding changes that involve adding or deleting spouse or domestic partner coregistered owners or legal owners.

(2) The fee amount established in subsection (4) of this section must be forwarded to the state treasurer, who shall deposit the fee in the manufactured/mobile home park relocation fund created in RCW 59.21.050.

(3) The department and the state treasurer may adopt rules necessary to carry out this section.

(4) The amount of the fee that the department must collect must be 0.25 percent of the sale price of the manufactured home, but in no case may the fee be less than one hundred dollars or greater than five hundred dollars.

Finding—Intent—2019 c 390: See note following RCW 59.21.005.

Tax preference performance statement and expiration—2019 c 390: See note following RCW 84.36.560.

Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.