Pursuant to RCW 84.25.040, there is hereby created a limited exemption from ad valorem property taxation for new construction of industrial/manufacturing facilities when the city where such facility is located files with the county assessor a certificate of tax exemption as provided in RCW 84.25.110. This limited exemption from ad valorem property taxation does not include the value of land or nonindustrial/manufacturing-related improvements not qualifying under chapter 84.25 RCW. This limited exemption from ad valorem property taxation does not include state levies or increases in assessed valuation made by the county assessor on nonqualifying portions of buildings and value of land nor to increases made by lawful order of the county board of equalization, the department of revenue, or the county, to a class of property throughout the county or specific area of the county to achieve the uniformity of assessment or appraisal required by law. (Added by Amended Ord. 16-011, Mar. 23, 2016, Eff date Mar. 30, 2016).