STATE LAND LAWS 

 EFFECT NOTICE. SECS. 337-338 



such improvement shall be assessed according to the subdivision 

 thereof. (Laws '09, p. 598, sec. 4; sec. 6875 Rem.-Bal. ; 77 

 sec. 903 Pierce.) 



Former Laws: Laws '05, p. 267, sec. 2. 



SEC. 337. NO IMPAIRMENT OF LEASES. 



In all local improvement assessment districts in any incor- 

 porated city, town, diking or drainage district in this state, 

 property in such district, other than tide lands, held or owned 

 by the state shall be assessed and charged for its proportion of 

 the cost of such local improvements in the same manner as other 

 property in such district: Provided, That none of the provi- 

 sions of this act* shall have the effect, or be construed to have 

 the effect, to alter or modify in any particular any existing 

 lease of any lands or property owned by the state, or release or 

 discharge any lessee of any such lands or property from any 

 of the obligations, covenants or conditions of the contract under 

 which any such lands or property are leased or held by any 

 such lessee. (Laws '09, p. 598, sec. 5; sec. 6876 Rem.-Bal.; 

 77 sec. 905 Pierce.) 



Former Laws: Laws '05, p. 268, sec. 3. 



* Sees. 333-343. 



See notes to sec. 333, ante. 



Compare sec. 342, post. 



Leasehold interests in state lands are taxable 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. 



SEC. 338. NOTICE OF ASSESSMENT. 



Upon the approval and confirmation of the assessment roll 

 for any local improvement ordered by the proper authorities of 

 any incorporated city, town, diking or drainage district, the 

 treasurer of such city, town, diking or drainage district shall 

 certify and forward to the Commissioner of Public Lands of the 

 State of Washington (if such lands are within the jurisdiction 

 of said commissioner), or to the State Board of Control (if such 

 lands are occupied by, or used in connection with, any state 

 institution), a statement of all the lots or parcels of land (other 



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