Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-12-180
Listing of Property—Public Lands—Public Body As Lessee—Improvements
No agency filings affecting this section since 2003 Leasehold interests held by public-exempt bodies are exempt from taxation. The property on which they are located is assessable to the owner and its taxability is in no way affected by the leasehold interest. (AGO 1-30-1937 ; AGO 8-30-1934 ) Improvements made by the public-exempt body in or upon the realty of a private taxpayer shall become part of the realty for taxation purposes unless it clearly appears otherwise. (TCR 5-12-1948 ) Whenever it should appear that title to the improvements remain in the public-exempt body, the assessor shall ascertain whether or not the owner of the realty has any taxable interest in the improvements. If he does, he shall be taxed on this interest and not the improvements. If he doesn't, he shall not be taxed on the improvements or anything related thereto. [Order PT 68-6, § 458-12-180, 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