Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-12 - Property tax division-Rules for assessors
Section 458-12-155 - Listing of property - Public lands - Federal lands - Exclusive or concurrent jurisdiction

Universal Citation: WA Admin Code 458-12-155
Current through Register Vol. 24-06, March 15, 2024

Before assessing personal property located on federally-owned lands, the assessor shall determine whether the federal government claims exclusive or concurrent jurisdiction over the land. If exclusive jurisdiction is claimed, such land shall be treated as not even existing in the state of Washington for taxation purposes. (Concessions Company v. Morris, 109 Wash. 46 (1919); Ryan v. State, 188 Wash. 115 (1936); AGO 1933-1934, p. 298; PTB No. 211 (1951)) Personal property, including leasehold interests, located upon such lands shall not be subject to taxation.

If the federal government holds the land concurrently with the state, personal property, including leasehold interests located on or in such land, is subject to taxation. (AGO 1933-34, p. 298; AGO 1945-46, p. 717; PTB No. 211 (1951).)

Order PT 68-6, § 458-12-155, files 4/29/68.

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