WAC 458-12-175. Listing of property—Public lands—Leasehold interests and improvements

Leasehold interests in public lands other than those specified in WAC 458-12-155 , are taxable as personal property to the holder thereof. (RCW 84.04.080 ; WAC 458-12-325 ) The fact that the land itself may be exempt from taxation is immaterial. Improvements on public lands are generally considered personal property taxable to the owner thereof. (RCW 84.04.080 ) Whenever the improvement is a permanent fixture which cannot be removed without destroying it, such improvement shall be presumed to have become a part of the realty and would not be taxable, since owned by the exempt public body. ( Pier 67, Inc. v. King County , 71 Wn.Dec.2d 89 (1967)) This presumption shall not be conclusive and can be overcome by clear evidence which indicates that the parties did not intend that the improvements become part of the realty.