STATE LAND LAWS 219 



CONTRACTED LANDS TAXATION. SECS. 325-326 



CHAPTER 26. 



TAXATION OF INTERESTS IN STATE LANDS. 

 SEC. 325. Lands Under Contract to Be Listed. 

 326 Same; How Considered for Taxation. 



327. Assessment of Leaseholds. 



328. Assessment of Improvements. 



329. Same; on Harbor Area; Exempt from Sale. 



330. Timber; Assessed as Personalty. 



331. Same; Impairment of Security. 



332. Same; Penalty. 



Cross-Reference: LOCAL IMPROVEMENT TAXES: sec 333 et seq., 

 post. 



SEC. 325. LISTS OF LANDS SOLD COMMISSIONER TO FURNISH. 



The assessor of each county shall, on or before the first day 

 of March of each year, obtain from the Commissioner of Public 

 Lands lists of public lands sold or contracted to be sold during 

 the previous year in his county, and certify them for taxation, 

 together with the various classes of state lands sold during the 

 same year, and it shall be the duty of the Commissioner of Public 

 Lands to certify a list or lists of all public lands sold or con- 

 tracted to be sold during the previous year, on application of 

 the assessor of any county applying therefor. (Laws '97, p. 

 179, sec. 91 ; sec. 9243 Rem.-Bal. ; 501 sec. 231 Pierce.) 



Former Laws: Laws '93, p. 363, sec. 94. 



All property assessed with reference to value on March 1: Laws 

 '97, p. 140, sec. 6. (Sec. 9101 Rem.-Bal.) 



When lien attaches: Laws '03, p. 74, sec. 3 (sec. 9235 Rem.-Bal.). 



SEC. 326. LANDS UNDER CONTRACT HOW TAXED. 



Property held under a contract for the purchase thereof, be- 

 longing to the state, county or municipality, and school and 

 other state lands, shall be considered for all purposes of taxation, 

 as the property of the person so holding the same. And no deed 

 shall ever be executed until all taxes and municipal charges are 

 fully paid thereon. (Laws '97, p. 149, sec. 26; sec. 9139 Rem.- 

 Bal. ; 501 sec. 90 Pierce.) 



Former Laws: Laws '93, p. 335, sec. 26. 



Covenant to pay taxes: sec. 106, ante. 



