Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-12-170
Listing of Property—Public Lands—Possessory Rights
Official textapp.leg.wa.gov
No agency filings affecting this section since 2003 All possessory rights in exempt public lands are taxable to the holder ( American Smelting & Refining Co. v. Whatcom Co. , 13 Wn.2d 295 (1942) dealing with mining claims located on federal lands) thereof unless the holder of the possessory interest is exempt from taxation elsewhere, or if interest is in lands where the federal government claims exclusive jurisdiction. (WAC 458-12-155 ) All possessory rights which are held by an exempt public body shall likewise be exempt from taxation. [Order PT 68-6, § 458-12-170, filed 4/29/68.]
Source: view the official text
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