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HomeMy WebLinkAboutPermit EL15-0085 - YEAGER RESIDENCE - SERVICE UPGRADEYEAGER RESIDENCE 1445451 ST AVE s EL15-0085 Citv of Tukwila Department of Community Development 6300 Southcenter Boulevard, Suite #100 Tukwila, Washington 98188 Phone: 206-431-3670 Inspection Request Line: 206-438-9350 Web site: http://www.TukwilaWA.gov ELECTRICAL OTC PERMIT Parcel No: 7999600185 Permit Number: EL15-0085 Address: 14454 51ST AVE S Issue Date: 1/27/2015 Permit Expires On: 7/26/2015 Project Name: YEAGER RESIDENCE Owner: Name: PAULSON DANIEL DOUGLAS Address: 14454 51ST AVE S , TUKWILA, WA, 98168 Contact Person: Name: ZACH YEAGER Phone: (425) 922-9224 Address: 24111 AVE E , SEATTLE, WA, 98102 Contractor: Name: AFFIDAVIT - ZACH YEAGER Phone: Address: License No: Expiration Date: Lender: Name: Address: DESCRIPTION OF WORK: SEVICE UPGRADE FROM 100 TO 200 AMP. 200 AMP SERVICE TO BE INSTALLED TO GARAGE WITH NEW 125 AMP SUB -PANEL INSTALLED IN HOUSE. HOUSE IS BEING REMODELED AND ALL KNOB AND TUBE WIRING IS BEING REPLACED. Valuation of single family: $2,000.00 Fees Collected: $223.34 Valuation of mf/comm: $0.00 Type of Work: SERV CHNG Electrical Service Provided by: SEATTLE CITY LIGHT Water District: 125 Sewer District: NONE Current Codes adopted by the City of Tukwila: International Building Code Edition: 2012 National Electrical Code: 2014 International Residential Code Edition: 2012 WA Cities Electrical Code: 2014 International Mechanical Code Edition: 2012 WAC 296-46B: 2014 Uniform Plumbing Code Edition: 2012 WA State Energy Code: 2012 International Fuel Gas Code: 2012 Permit Center Authorized Signature: Date: ��� I hearby certify that I have read and examined this permit and know the same to be true and correct. All provisions of law and ordinances governing this work will be complied with, whether specified herein or not. The granting of this permit does not presume to give authority to violate or cancel the provisions of any other state or local laws regulating construction or the performance of work. I am authorized to sign and obtain this development pernljt�gree to the;0aitions attached to this permit. Date: Print Name:— i`7 r FA G E A — This permit shall become null and void if the work is not commenced within 180 days for the date of issuance, or if the work is suspended or abandoned for a period of 180 days from the last inspection. PERMIT CONDITIONS: 1: 'ELECTRICAL PERMIT CONDITIONS' 2: A copy of the electrical work permit shall be posted or otherwise made readily accessible to the Electrical Inspector at each work site. 3: Approved plans shall be maintained at the construction site and shall be readily available to the Electrical Inspector. 4: All electrical work shall be in accordance with NFPA 70 - NEC, and requirements for electrical installations, Chapter 296-46B WAC. 5: When any portion of the electrical installation is to be hidden from view by permanent placement of parts of the building, such equipment shall not be concealed until it has been inspected and approved by the Electrical Inspector. 6: The issuance of an electrical work permit shall not be construed to be a permit for, or an approval of, any violation of the provisions of the electrical code or other ordinances of the jurisdiction. Permits or related documentation that presumes to grant this authority are therefore not valid. 7: Any change in the scope of work described by the electrical work permit shall require additional work permits. Where approved plans have been issued, revisions to the plans and additional review may be required. PERMIT INSPECTIONS REQUIRED Permit Inspection Line: (206) 438-9350 2100 ELECTRICAL FINAL 7003 ROUGH -IN ELECTRICAL 7002 SERVICE 7001 UNDERGROUND/SLAB CITY OF TUKW'" 1 Community Developm#_. Jepartment Permit Center • 6300 Southcenter Blvd., Suite 100 Tukwila, WA 98188 http://www.TukwilaWA.gov SITE LOCATION Electrical Per.uit No. Project No. Date Application Accepted: Date Application Expires: _ use ELECTRICAL PERMIT APPLICATION Applications and plans must be complete in order to be accepted for plan review. Applications will not be accepted through the mail or by fax. "Please Print" King Co Assessor's Tax No.: 14454 51st Ave S. n a n a Site Address: Suite Number: Floor: Tenant Name: Zach Yeager New Tenant: ❑ .....Yes ®..No PROPERTY OWNER Name: Zach Yeager Address: 241 11 th ave E. City: Seattle State: Wa zip: 98102 CONTACT PERSON — person receiving all project communication Name: Zach Yeager Address: 241 11 th ave E City: seattle State: wa zip: 98102 Phone: 4259229224 Fax: na Email: zachCyeagerworks.com ELECTRICAL CONTRACTOR INFORMATION Company Name: none Address: City: State: Zip: Phone: Fax: Contr Reg No.: Exp Date: Tukwila Business License No.; Valuation of Project (contractor's bid price): $ 'Z D O O Service upgrade 100 to 200amp. 200amp service to be Scope of Work please provide detailed information): Installed to arage with new 125 amp sub -panel installed in house. House is being remodeled and all kn-oF— andtube wiring is being replaced.� �5�� �ra,Nc C71�� �. i � �..w%% .����lr�✓S Will service be altered? FV_1 Yes Type of Use: Type of work: ❑ New ❑ Addition ❑ Low Voltage ❑ Generator Property Served by: ❑ Puget Sound Energy 52 ❑ No ❑ Service Change ❑ Fire Alarm Seattle City Light Adding more than 50 amps? 0 Remodel ❑ Telecommunication ✓❑ Yes ❑ No ❑ Tenant Improvement ❑ Temporary Service H:\Applications\Forms-Applications On Line\2014 Applications\Electrical Permit Application Revised 1-1-14.docx Revised: January 2014 RESIDENTIAL p� NEW RESIDENTIAL SERVICE j� New single family dwellings ................................... $152.85 V� (including an attached garage) Garages, pools, spas and outbuildings ........................ $81.90 ea fkLow voltage systems (alarm, furnace thermostat) ................................ $59.85 ea RESIDENTIAL REMODEL AND SERVICE CHANGES Service change or alteration ...................................... $81.90 (no added/altered circuits) 0 Servicechange with added/altered circuits.................$81.90 4S� number of added circuits ....................... $11.55ea ❑ Circuits added/altered without service change ........... $54.60 (up to 5 circuits) ❑ Circuits added/altered without service change ........... $54.60 (6 or more circuits) ............................................... $7.65 ea ❑ Meter/mast repair ....................................................... $68.25 0 Low voltage systems ................................................. $59.85 (alarm, furnace thermostat) PERMIT APPLICATION NOTES - MULTI -FAMILY AND COMMERCIAL Fees are based on the valuation of the electrical contract. MISCELLANEOUS FEES ❑ Temporary service (residential) ................................. $65.00 ❑ Temporary service (generator) ................................... $80.90 ❑ Manufactured/mobile home service ........................... $86.25 (excluding garage or outbuilding) ❑ Carnivals.................................................................... $80.60 Number of concessions ......................... $10.80 ea Each ride and generator truck ............... $10.80 ea ""EFFECTIVE JANIJARY 1., 20.1.4 EACH. PERMIT WILL BE ASSESSED A 5`I; TECHNOLOGY FEE*** Value of Construction — In all cases, a value of construction amount should be entered by the applicant. This figure will be reviewed and is subject to possible revision by the Permit Center to comply with current fee schedules. Expiration of Plan Review — Applications for which no permit is issued within 180 days following the date of application shall expire by limitation. The Building Official may grant one extension of time for an additional period not to exceed 90 days. The extension shall be requested in writing and justifiable cause demonstrated. HEREBY CERTIFY THAT I HAVE READ AND EXAMINED THIS APPLICATION AND KNOW THE SAME TO BE TRUE UNDER PENALTY OF PERJURY BY THE LAWS OF THE STATE OF WASHINGTON, AND I AM AUTHORIZED TO APPLY FOR THIS PERMIT. rant tNa111C. ,Jay t CtcN,tvt 241 11th Ave E. Seattle Mailing Address: City Date: l — 2 7" S 425-922-9224 WA 98102 State Zip H:\Applications\Forms-Applications On Line\2014 Applications0ectrical Permit Application Revised 1-1-14.docx Revised: January 2014 DESCRIPTIONS PermitTRAK ACCOUNTQUANTITY PAID $223.34 EL15-0085 Address: 14454 51ST AVE S Apn: 7999600185 $223.34 ELECTRICAL $212.70 PERMIT FEE SINGLE FAMILY R000.322.101.00.00 0.00 $152.85 PERMIT FEE SINGLE FAMILY R000.322.101.00.00 0.00 $59.85 TECHNOLOGY FEE $10.64 TECHNOLOGY FEE TOTAL R4325 R000.322.900.04.00 0.00 $10.64 $223.34 Date Paid: Tuesday, January 27, 2015 Paid By: ZACH YEAGER Pay Method: CHECK 1181 Printed: Tuesday, January 27, 2015 3:21 PM 1 of 1 1 0? SYSTEMS INSPECTION RECORD r®� Retain a copy with permit G� INSPECTION NO. PERMIT NO. CITY OF TUKWILA BUILDING DIVISION 6300 Southcenter Blvd., #100, Tukwila. WA 98188 (206) 431-3670 Permit Inspection Request Line (206) 438-9350 Project: qrA-�'(-A , Type of Inspection: Address: ft Date Called: Special Instructions: Date Wanted: a. if L p.m. Requester: Phone. No: Approved per applicable codes. 11 Corrections required prior to approval. to E♦ REINSPECTIONIFEE REQUIRED. Prior to next inspection. fee must be paid at 6300 Southcenter Blvd., Suite 100. Call to schedule reinspection. INSPECTION RECORD I ( v-0: 3 Retain a copy with permit OR INSPECTION NO. PERMIT NO. CITY OF TUKWILA BUILDING DIVISION 6300 Southcenter Blvd., #100, Tukwila. WA 98188 (Z06) rnfill 3670 Permit Inspection Request Line (206) 438-9350 ;� Project: Ty of�nspectio�r Address: Z1121 �:l /(X/- Date Called: Special I str fictions: Date Wanted: a. Q P.M. Requester: Phone No: Approved per applicable codes. X1 Corrections required prior to approval. COMMENTS: QQ LAVtJT) bC-b 2- 6k�-4 Jn1 fj A O �►�i�c; J`L� `-' paid at 6300 Southcenter Blvd., Suite 100. Call to schedule reinspection. 19 INSPECTION RECORD Retain a copy with permit av--oo�, tl/ INSPECTION NO. PERMIT NO. CITY OF TUKWILA BUILDING DIVISION 6300 Southcenter Blvd., #100, Tukwila. WA 98188 (206) 431-3670 Permit Inspection Request Line (206) 438-9350 Project: / Type of Inspection: � Address: Igq10 51 Date Called: Special Instructions: Date Wanted: a. li p.m. Requester: Phone No: Approved per applicable codes. LJ Corrections required prior to approval. U paid at 6300 Southcenter Blvd.. Suite 100. Call to schedule reinspection. INSPECTION RECORD I /I rk Retain a copy with permit 5 EC INSPTION NO. PERMIT NO. CITY OF TUKWILA BUILDING DIVISION 6300 Southcenter Blvd., #100, Tukwila. WA 98188 (206) 431-3670 Permit Inspection Request Line (206) 438-9350 Project: -type of inspection: -Called: Address: Fate Special instructions:f Date Wanted- a. p.m Requester: f Pgone No: 11 Approved per applicable codes. El Corrections required prior to approval. REINSPECTION FEE REQUIRED. Prior to next inspection, fee must be paid at 6300 Southcenter Blvd.. Suite 100, Call to schedule reinspection. City of Tukwila Allan Ekberg, Mayor Department of Community Development Jack Pace, Director 8/2/2016 ZACH YEAGER 241 11 AVE E SEATTLE, WA 98102 RE: Permit No. EL15-0085 YEAGER RESIDENCE 14454 51 AVE S Dear Permit Holder: In reviewing our current records, the above noted permit has not received a final inspection by the City of Tukwila Building Division. Per the International Building Code, International Mechanical Code, Uniform Plumbing Code and/or the National Electric Code, every permit issued by the Building Division under the provisions of these codes shall expire by limitation and become null and void if the building or work authorized by such permit has not begun within 180 days from the issuance date of such permit, or if the building or work authorized by such permit is suspended or abandoned at any time after the work has begun for a period of 180 days. Your permit will expire on 9/21/2016. Based on the above, you are hereby advised to: 1) Call the City of Tukwila Inspection Request Line at 206-438-9350 to schedule for the next or final inspection. Each inspection creates a new 180 day period, provided the inspection shows progress. 019 2) Submit a written request for permit extension to the Permit Center at least seven(7) days before it is due to expire. Address your extension request to the Building Official and state your reason(s) for the need to extend your permit. The Building Code does allow the Building Official to approve one extension of up to 180 days. If it is determined that your extension request is granted, you will be notified by mail. In the event you do not call for an inspection and/or receive an extension prior to 9/21/2016, your permit will become null and void and any further work on the project will require a new permit and associated fees. Thank you for your cooperation in this matter. Sincerely, WL'kRachelle Ripley Permit Technician File No: EL15-0085 6300 Southcenter Boulevard Suite #100 9 Tukwila, Washington 98188 9 Phone 206-431-3670 a Fax 206-431-3665 • City of Tukwila Jim Haggerton, Mayor • Department of Community Development Jack Pace, Director April 13, 2016 Zach Yeager 241 11 th Ave E Seattle, WA 98102 RE: Request for Extension #1 Permit Number EL15-0085 Dear Mr. Yeager, This letter is in response to your written request for an extension to Permit EL15-0085. The Building Official, Jerry Hight, has reviewed your letter and considered your request to extend the above referenced permit. It has been determined that the City of Tukwila Building Division will be granting an extension to the permit through September 21, 2016. If you should have any questions, please contact our office at (206) 431-3670. Sincerely, X111W Bill Rambo Permit Technician File: Permit No. EL15-0085 WAPermit Center\Extension Letters\Permits\2015\EL15-0085 Permit Extension,#I.docx 6300 Southcenter Boulevard, Suite #100 • Tukwila, Washington 98188 0 Phone 206-431-3670 • Fax 206-431-3665 Bill Rambo From: Zach Yeager <zach@yeagerworks.com> Sent: Friday, March 11, 2016 2:01 PM To: Bill Rambo Subject: Permit EL15-0085 extension request Bill, I need to extend my electrical permit EL15-0085. This is my house that I have been working to remodel for a couple of years now and I am nearly done but won't be able to get the next inspection ahead of the 21" as I will be out of the country on business travel. I expect to be ready for my inspection once I have a couple of more full weekends to finish up just a couple more things. Having a full time job makes a remodel really slow... I understand the inspection extension is for 6 months but I only expect to need a couple of weeks of that. Please confirm that you received this email and that my permit has been extended. Zach Yeager 425-922-9224 Request for Extension # Current Expiration Date: 3_ (o Extension Request: y-v Approved for days ❑ Denied (provide explanation) Signature/Initials RECEIVED CITY OF TU'kWILA MAR 1 1 2016 PERMIT CENTER City of Tukwila Allan Ekberg, Mayor Department of Community Development Jack Pace, Director 2/2/20l 6 ZACH YEAGER 241 11 AVE E SEATTLE, WA 98102 RE: Permit No. EL 15-0085 YEAGER RESIDENCE 14454 51 AVE S Dear Permit Holder: In reviewing our current records, the above noted permit has not received a final inspection by the City of Tukwila Building Division. Per the International Building Code, International Mechanical Code, Uniform Plumbing Code and/or the National Electric Code, every permit issued by the Building Division under the provisions of these codes shall expire by limitation and become null and void if the building or work authorized by such permit has not begun within 180 days from the issuance date of such permit, or if the building or work authorized by such permit is suspended or abandoned at any time after the work has begun for a period of 180 days. Your permit will expire on 3/21/2016. Based on the above, you are hereby advised to: l) Call the City of Tukwila Inspection Request Line at 206-438-9350 to schedule for the next or final inspection. Each inspection creates a new 180 day period, provided the inspection shows progress. -or- 2) Submit a written request for permit extension to the Permit Center at least seven(7) days before it is due to expire. Address your extension request to the Building Official and state your reason(s) for the need to extend your permit. The Building Code does allow the Building Official to approve one extension of up to 180 days. If it is determined that your extension request is granted, you will be notified by mail. In the event you do not call for an inspection and/or receive an extension prior to 3/21/2016, your permit will become null and void and any further work on the project will require a new permit and associated fees. Thank you for your cooperation in this matter. Sincerely, ' P�v vn�� A Rache 1 Ripley Permit Technician File No: EL15-0085 6300 Southcenter Boulevard Suite #100 • Tukwila, Washington 98188 * Phone 206-431-3670 • Fax 206-431-3665 City of Tukwila Jim Haggerton, Mayor ' Department of Community Development Jack Pace, Director 8/6/2015 ZACH YEAGER 241 11 AVE E SEATTLE, WA 98102 RE: Permit No. EL15-0085 YEAGER RESIDENCE 14454 51 AVE S Dear Permit Holder: In reviewing our current records, the above noted permit has not received a final inspection by the City of Tukwila Building Division. Per the International Building Code, International Mechanical Code, Uniform Plumbing Code and/or the National Electric Code, every permit issued by the Building Division under the provisions of these codes shall expire by limitation and become null and void if the building or work authorized by such permit has not begun within 180 days from the issuance date of such permit, or if the building or work authorized by such permit is suspended or abandoned at any time after the work has begun for a period of 180 days. Your permit will expire on 9/28/2015. Based on the above, you are hereby advised to: 1) Call the City of Tukwila Inspection Request Line at 206-438-9350 to schedule for the next or final inspection. Each inspection creates a new 180 day period, provided the inspection shows progress. -or- 2) Submit a written request for permit extension to the Permit Center at least seven(7) days before it is due to expire. Address your extension request to the Building Official and state your reason(s) for the need to extend your permit. The Building Code does allow the Building Official to approve one extension of up to 180 days. If it is determined that your extension request is granted, you will be notified by mail. In the event you do not call for an inspection and/or receive an extension prior to 9/28/2015, your permit will become null and void and any further work on the project will require a new permit and associated fees. Thank you for your cooperation in this matter. Sincerely, 11)-w —�J Bill Rambo Permit Technician File No: EL15-0085 6300 Southcenter Boulevard Suite #100 • Tukwila, Washington 98188 • Phone 206-431-3670 • Fax 206-431-3665 CITY OF TUKWILA Permit Center/Building Division 206 431-3670 • Department of Community Development Public Works Department • 63oo Southcenter Boulevard, Tukwila, WA 98188 2o6 433-0179 Telephone: (2o6) 431-367o FAX (2o6) 431-3665 Planning Division • : 2o6 431-3670 AFFIDAVIT IN LIEU OF CONTRACTOR REGISTRATION PERMIT NO: STATE OF WASHINGTON) ) ss. COUNTY OF KING ) AL I-� YE A (2 E states as follows: [please print name] 1. I have made application for a permit from the City of Tukwila, Washington. 2. I understand that state law requires that all building construction contractors be registered with the State of Washington. The exceptions to this requirement are stated under Section 18.27.090 of the Revised Code of Washington, a copy of which is printed on the reverse side of this Affidavit. I have read or am familiar with RCW 18.27.090. 3. I understand that prior to issuance of a permit for work which is to be done by any contractor, the City of Tukwila must verify either that the contractor is registered by the State of Washington, or that one of the exemptions stated under RCW 18.27.ogo applies. 4. In order to provide verification to the City of Tukwila of my compliance with this requirement, I hereby attest that after reading the exemptions from the registration requirement of RCW 18.27.090, I consider the work authorized under this permit to be exempt under number 2 , and will therefore not be performed by a registered contractor. I understand that the licensing provision of RCW 19.28.161 through 19.28.271 shall not apply to persons making electrical installations on their own property or to regularly employed employees working on the premises of their employer. The proposed electrical work is not for the construction of a new building for rent, sale or lease. I understand that I may be waiving certain rights that I might otherwise have under state law in any decision to engage an unregistered contractor to perform construction Owner/Owne 's Ag t* c :.••' C3 h''Ac14 Signed and sworn to before me this 2 ? day of `` �'" ti r t , 20 NOTARY PUBLIC in a//nd for the State of Washington Residing at J�.n`, County Name as commissioned: �X�� ` L-C" �� o a My commission expires: J k CA - � k' 18.27.090 Exemptions. The registration provisions of this chapter do not apply to: 1. An authorized representative of the United States government, the state of Washington, or any incorporated city, town, county, township, irrigation district, reclamation district, or other municipal or political corporation or subdivision of this state; 2. Officers of a court when they are acting within the scope of their office; 3. Public utilities operating under the regulations of the utilities and transportation commission in construction, maintenance, or development work incidental to their own business; 4. Any construction, repair, or operation incidental to the discovering or producing of petroleum or gas, or the drilling, testing, abandoning, or other operation of any petroleum or gas well or any surface or underground mine or mineral deposit when performed by an owner or lessee; 5. The sale of any finished products, materials, or articles of merchandise that are not fabricated into and do not become a part of a structure under the common law of fixtures; 6. Any construction, alteration, improvement, or repair of personal property performed by the registered or legal owner, or by a mobile/manufactured home retail dealer or manufacturer licensed under chapter 46.7o RCW who shall warranty service and repairs under chapter 46.7o RCW; 7. Any construction, alteration, improvement, or repair carried on within the limits and boundaries of any site or reservation under the legal jurisdiction of the federal government; 8. Any person who only furnished materials, supplies, or equipment without fabricating them into, or consuming them in the performance of, the work of the contractor; 9. Any work or operation on one undertaking or project by one or more contracts, the aggregate contract price of which for labor and materials and all other items is less than five hundred dollars, such work or operations being considered as of a casual, minor, or inconsequential nature. The exemption prescribed in this subsection does not apply in any instance wherein the work or construction is only a part of a larger or major operation, whether undertaken by the same or a different contractor, or in which a division of the operation is made into contracts of amounts less than five hundred dollars for the purpose of evasion of this chapter or otherwise. The exemption prescribed in this subsection does not apply to a person who advertises or puts out any sign or card or other device which might indicate to the public that he or she is a contractor, or that he or she is qualified to engage in the business of contractor; > o. Any construction or operation incidental to the construction and repair of irrigation and drainage ditches of regularly constituted irrigation districts or reclamation districts; or to farming, dairying, agriculture, viticulture, horticulture, or stock or poultry raising; or to clearing or other work upon land in rural districts for fire prevention purposes; except when any of the above work is performed by a registered contractor; ii. An owner* who contracts for a project with a registered contractor, except that this exemption shall not deprive the owner of the protections of this chapter against registered and unregistered contractors. The exemption prescribed in this subsection does not apply to a person who performs the activities of a contractor for the purpose of leasing or selling improved property he or she has owned for less than twelve months; 12.* Any person working on his or her own property, whether occupied by him or her or not, and any person working on his or her personal residence, whether owned by him or her or not but this exemption shall not apply to any person who performs the activities of a contractor on his or her own property for the purpose of selling, demolishing, or leasing the property; 13. An owner* who performs maintenance, repair, and alteration work in or upon his or her own properties, or who uses his or her own employees to do such work; 14. A licensed architect or civil or professional engineer acting solely in his or her professional capacity, an electrician certified under the laws of the state of Washington, or a plumber certified under the laws of the state of Washington or licensed by a political subdivision of the state of Washington while operating within the boundaries of such political subdivision. The exemption provided in this subsection is applicable only when the person certified is operating within the scope of his or her certification; 15. Any person who engages in the activities herein regulated as an employee of a registered contractor with wages as his or her sole compensation or as an employee with wages as his or her sole compensation; 16. Contractors on highway projects who have been prequalified as required by RCW 47.28.070, with the department of transportation to perform highway construction, reconstruction, or maintenance work; 17. A mobile/manufactured home dealer or manufacturer who subcontracts the installation, set-up, or repair work to actively registered contractors. This exemption only applies to the installation, set-up, or repair of the mobile/manufactured homes that were manufactured or sold by the mobile/manufactured home dealer or manufacturer; 18. An entity who holds a valid electrical co tr ctor's license under chapter 19.28 RCW that e;w ified journeyman electrician, a certified rvvntppyd aft O electrician, or an electrical trainee',., g the requirements of chapter 19.28 RCWrto Mfbhn Pittlithing work that is incidentally, directly, and i�imediatehy� appropriate to the like -in -kind replacem-bu3 p l%usehoM appliance or other small household utilizationn equipmer:' that requires limited electric power and limited waste - and/or water connections. An electrical trainee most be supervised by a certified electrician while performing plumbing work. * Per Washington State Department of tabor and Industries lessee has been interpreted to be equivalent to owner for purposes of exemptions.