Table 34

1997 VALUATION OF STATE-ASSESSED VESSELS

Commercial Boats Subject to Property Tax

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                     Number        Actual       Apportioned
     County         of Vessels     Value           Value*
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     By County
     Benton             5    $      25,600    $     15,624
     Chelan             8          930,642         651,247
     Clallam           85       16,729,553      13,147,275
     Clark             39        3,398,299         848,428
     Cowlitz           77        7,210,916       4,525,695
     Grant              3           79,849          13,080
     Grays Harbor     264       19,435,968       6,214,342
     Island            54        2,029,020       1,016,313
     Jefferson         53        4,702,989       2,438,071
     King            1298    1,069,753,490     128,800,126
     Kitsap           109        6,337,046       3,979,545
     Kittitas           1           90,000          67,410
     Klickitat          7        2,255,713           7,245
     Lewis              5           86,450          38,752
     Mason             11          642,538         297,906
     Pacific          196        7,559,130       2,675,969
     Pend Oreille       1            5,500           2,995
     Pierce           178       32,125,612       7,870,598
     San Juan          97        4,884,963       3,216,421
     Skagit           366       47,393,716      17,940,716
     Snohomish        172       37,722,027      26,272,387
     Spokane            3           22,500           8,847
     Stevens            4          234,000         166,527
     Thurston          25        1,307,232         934,076
     Wahkiakum         60          802,173         428,363
     Whatcom          419       32,709,492      12,085,072
     Yakima             3          116,690          89,373
     TOTAL           3541   $1,298,591,108    $233,752,403
     By Use Type
     Charter boats    709    $119,192,425      $64,405,056
     Fishing boats  1,986     557,375,226       53,725,007
     Other vessels    848     622,023,457      115,622,340
     TOTAL          3,543   $1,298,591,108     233,752,403
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     * Based on length of time in Washington.