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As of March 1, 1973, there is imposed and levied a special excise tax pursuant to RCW 35.58.273 in the amount of one percent on the fair market value of every motor vehicle owned by a resident of the city of Vancouver, subject to all limitations and conditions of RCW Chapter 35.58, and RCW Chapter 82.44. (Ord. M-1391 §1, 1973)