STATE LAND LAWS 

 SECS. 327-328 TAXATION LEASES IMPROVEMENTS. 



Payment of taxes before division of contract: sec. 110, ante. 



Cited : 20 Wash. 151 ; 23 Wash. 371 ; 25 Wash. 138. 



See 2 Remington's Digest, p. 2669, sees. 28-30 ; 4 Rem. Dig., p. 977, sees. 

 28-30. 1. 



County Treasurer's deed of state lands held under contract and sold upon 

 foreclosure of certificate of tax delinquency will be treated as an assignment of 

 the contract : Opinions Att'y Gen'l, '01-'02, pp. 268-333. 



Only the interest of the contractor for the purchase of state school lands 

 can be charged with taxes ; and the state's right to the purchase price, or its right 

 to forfeit the contract for non-payment thereof, cannot be divested by a tax 

 sale of such lands: State v. Frost, 25 Wash. 134 (distinguishing Washington 

 Iron Works Co. v. King County, 20 Wash. 150). 



Improvements on tide lands held under contract cannot be assessed as per- 

 sonal property : Grays Harbor Co. v. Chehalis County, 23 Wash. 369. 



SEC. 327. LEASEHOLDS ASSESSED'AS PERSONALTY. 



For the purposes of assessment and taxation, all leases of 

 real property and leasehold interests therein for a term less than 

 the life of the holder, shall be and the same are hereby declared 

 to be personal property. (Laws '07, p. 206, sec. 1 ; sec. 9094 

 Rem.-Bal.; 501 sec. 21 Pierce.) 



Payment of taxes before division of lease: sec. 110, ante. 



Cited : 62 Wash. 409 ; 64 Wash. 617. 



The taxable value of a lease from the state is the actual value of the term 

 less the rent reserved, to be ascertained from year to year, considering the term : 

 Metropolitan Bldg. Co. v. King County, 62 Wash. 409. 



Excessive assessment set aside in id., 64 Wash. 615. 



Under former laws, such an interest was assessable as realty, and no adequate 

 means of collection existed : Moeller v. Gormley, 44 Wash. 465. 



Leasehold interests in state lands are assessable under laws passed since 

 the date of the lease, notwithstanding the implied covenant of the common law 

 that the lessor shall pay taxes : Trimble v. Seattle, 64 Wash. 102. 



The leasehold interest in state lands was formerly assessable as realty, and a 

 sale made upon the notice required for the sale of personal property was void : 

 Reilly v. Anderson, 33 Wash. 58. 



SEC. 328. IMPROVEMENTS ON PUBLIC LANDS. 



Personal property for the purposes of taxation, shall be 

 construed to embrace and include * * all improvements 

 upon lands, the fee of which is still vested in the United States, 

 or in the State of Washington. (Laws '07, p. 69, sec. 7; sec. 



9093 Rem.-Bal. ; 501 sec. 19 Pierce.) 



Former Laws: Laws '93, p. 323, sec. 3; Laws '95, p. 508, sec. 1; Laws 

 '97, p. 136, sec. 3; Laws '01, Sp'l Ses., p. 3, sec. It 



Appraisal of improvements: sees. 76 and 140, ante. 



Cited: 14 Wash. 588; 18 Wash. 253-277; 20 Wash. 65; 21 Wash. 54; 22 

 Wash. 65 ; 23 Wash. 370 ; 33 Wash. 10 ; 38 Wash. 259 ; 50 Wash. 171 ; 60 Wash. 

 433. 



Does not apply to improvements on lands held under contract of purchase 

 from the state: Grays Harb. Co. v. Chehalis County, 23 Wash. 369. 



But includes improvements on harbor area, the title to which can never be 

 acquired from the state : Percival v. Thurston Co., 14 Wash. 586. 



