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2005 Washington Revised Code RCW 74.46.340: Land, improvements — Depreciation.

    Land is not depreciable. The cost of land includes but is not limited to, off-site sewer and water lines, public utility charges necessary to service the land, governmental assessments for street paving and sewers, the cost of permanent roadways and grading of a nondepreciable nature, and the cost of curbs and sidewalks, replacement of which is not the responsibility of the contractor.

    [1980 c 177 § 34.]

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