Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-12 - Property tax division-Rules for assessors
Section 458-12-170 - Listing of property - Public lands - Possessory rights

Universal Citation: WA Admin Code 458-12-170
Current through Register Vol. 24-06, March 15, 2024

All possessory rights in exempt public lands are taxable to the holder (American Smelting & Refining Co. v. Whatcom Co., 13 Wn.2d 295 (1942) dealing with mining claims located on federal lands) thereof unless the holder of the possessory interest is exempt from taxation elsewhere, or if interest is in lands where the federal government claims exclusive jurisdiction. (WAC 458-12-155 )

All possessory rights which are held by an exempt public body shall likewise be exempt from taxation.

Order PT 68-6, § 458-12-170, filed 4/29/68.

Disclaimer: These regulations may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.