STATE LAND LAWS 

 SECS. 335-336 LOCAL IMPROVEMENT TAXES. 



against the leasehold, contractual or possessory interest upon 

 which said assessment is levied, and its collection may be enforced 

 against such interests as provided by law for the enforcement 

 of other local improvement assessments. (Laws '09, p. 597, sec. 

 2; sec. 6873 Rem.-Bal. ; 77 sec. 899 Pierce.) 



SEC. 335. APPRAISED VALUE OF TIDE LANDS INCLUDES IM- 

 PROVEMENTS. 



When any such tide lands are under lease at the time of the 

 making of any local improvements abutting upon or benefiting 

 the same, and said lands are thereafter offered for sale, any such 

 improvements shall be deemed and considered as improvements 

 upon said land and shall be appraised at their then value as 

 provided by law for the appraisement of improvements upon 

 leased, school and granted lands, and upon the sale of said 

 property the lessee shall be entitled to receive the value thereof 

 as in case of improvements upon school and granted lands: 

 Provided, Said lessee has therefore paid the assessment for 

 said improvements as provided by law. (Laws '09, p. 597, sec. 

 8; sec. 6874 Rem.-Bal. ; 77 sec. 901 Pierce.) 



See sees. 143-145, ante, additional. 



Appeal from appraisement: sec. 144, ante. 



Payment for lesseee's improvements: sees. 76-77, ante. 



SEC. 336. STATE'S INTEREST ASSESSABLE, EXCEPT IN TIDE 

 LANDS. 



All lands, except tide lands, held or owned by the State of 

 Washington in fee simple (in trust or otherwise), situated 

 within the limits of any incorporated city, town, dike or drain- 

 age district in this state may be assessed and charged for the 

 cost of local improvements specially benefiting such lands which 

 may be ordered by the proper authorities of any such city, town, 

 diking, or drainage district: Provided, however. That the in- 

 terest of the state in such property shall not be sold to satisfy 

 the lien of such assessment, but only such interest or contract 

 or other right therein as may be in private ownership shall be 

 subject to such sale: Provided further \ That when an assess- 

 ment is made against any land in a diking or drainage district 



