STATE LAND LAWS 

 NOTICE. SEC. 334 



corporation or municipal corporation under a contract of pur- 

 chase from the state, may be assessed and charged for the cost of 

 all local improvements specially benefiting such leasehold, con- 

 tractual or possessory interest, which may be ordered by the 

 proper authorities of such city or town ; and such leasehold, con- 

 tractual or possessory interest, for all purposes of the assessment 

 and collection of the cost of any such local improvement, shall 

 be treated as the private property of such lessee or owner of 

 such contractual or possessory interest: Provided, That noth- 

 ing in this section shall be construed to effect [affect] the title 

 of the state, nor shall any lien for such assessment attach to 

 the fee simple title of the state. (Laws '09, p. 596, sec. 1 ; sec. 

 6872 Rem.-Bal. ; 77 sec. 897 Pierce.) 



Former Laws: Laws '05, p. 267, sec. 1; Laws '07, p. 123, sec. 1. 



NOTE: It seems clear that all of Chap. 144, Laws '05, and Chap. 73, 

 Laws '07, are superseded by Chap. 154, Laws '09 (Sees. 333-343), al- 

 though Mr. Pierce retains sees. 2 and 3 of the act of '07 as sees. 919 

 and 921 of title 77 P. C. 



By sec. 343 the act is made applicable to diking and drainage dis- 

 tricts, thus affording a complete procedure for such districts and prob- 

 ably repealing the earlier laws upon the subject. (Laws '07, Chap. 74, 

 p. 125; sees. 348-352, infra.) 



In the absence of express repeal, Mr. Remington suggests that the 

 act of '09 merely provides an additional and concurrent method, and 

 the act of '07 is retained as sees. 4251-4255, Rem.-Bal. 



Cited: 52 Wash. 381. 



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

 term less the rent reserved : Metropolitan Bldg. Co. v. King County, 62 Wash. 

 409. 



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 % 



A leasehold interest cannot be sold to satisfy an assessment of local im- 

 provement charges against the entire fee, and earlier laws providing for such 

 sale are void : Coast Land Co. v. Seattle, 52 Wash. 380. 



Even though only the leasehold interest was benefited by the improvement, 

 it cannot be sold to satisfy an assessment against the fee, since the lessee was 

 not called upon nor given opportunity to question the benefit : idem. 



SEC. 334. CITY TO GIVE NOTICE. 



When any city has made or caused to be made an assessment 

 for any such local improvement the treasurer of said city shall 

 immediately give notice to the Commissioner of Public Lands 

 of said state, and thereupon said assessment shall become a lien 



