Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-12-155
Listing of Property—Public Lands—Federal Lands—Exclusive Or Concurrent Jurisdiction
No agency filings affecting this section since 2003 Before assessing personal property located on federally-owned lands, the assessor shall determine whether the federal government claims exclusive or concurrent jurisdiction over the land. If exclusive jurisdiction is claimed, such land shall be treated as not even existing in the state of Washington for taxation purposes. ( Concessions Company v. Morris , 109 Wash. 46 (1919); Ryan v. State , 188 Wash. 115 (1936); AGO 1933-1934, p. 298; PTB No. 211 (1951)) Personal property, including leasehold interests, located upon such lands shall not be subject to taxation. If the federal government holds the land concurrently with the state, personal property, including leasehold interests located on or in such land, is subject to taxation. (AGO 1933-34, p. 298; AGO 1945-46, p. 717; PTB No. 211 (1951).) [Order PT 68-6, § 458-12-155, filed 4/29/68.]
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In this chapter (26 sections)
- 458-12-005 · Definition—Property—Personal
- 458-12-010 · Definition—Property—Real
- 458-12-012 · Definition—Irrigation Systems—Real—Personal
- 458-12-025 · Compensation for Assistance by Department of Revenue at…
- 458-12-035 · Department Approved Forms
- 458-12-045 · Listing of Real Property—Contracts for Sale of Public Lands
- 458-12-050 · Omitted Property and Omitted Value
- 458-12-055 · Taxable Situs—Real Property
- 458-12-060 · Listing of Personal Property
- 458-12-110 · Listing of Personal Property by the Assessor—Penalties for…
- 458-12-115 · Personalty—Taxable Situs—In General
- 458-12-120 · Situs of Personalty—Beer Kegs
- 458-12-140 · Taxing District Boundaries—Designation of Tax Code Area
- 458-12-155 · Listing of Property—Public Lands—Federal Lands—Exclusive…
- 458-12-160 · Listing of Property—Public Land—Conveyances
- 458-12-165 · Listing of Property—Public Lands—Purchase by State, County…
- 458-12-170 · Listing of Property—Public Lands—Possessory Rights
- 458-12-175 · Listing of Property—Public Lands—Leasehold Interests and…
- 458-12-180 · Listing of Property—Public Lands—Public Body As…
- 458-12-251 · Computer Software—Definitions—Valuation
- 458-12-295 · Exemption—Agricultural Products—Grains, Flour, Fruit,…
- 458-12-296 · Exemption—Ores and Metals
- 458-12-310 · Valuation of Property—Personal Property
- 458-12-342 · New Construction—Assessment
- 458-12-343 · New Construction—Reports
- 458-12-360 · Notice of Change in Value of Real Property