Legal Opinion
Washington Mutual Savings Bank v. Department of Revenue
Court of Appeals of Washington
Decided May 1, 1995No. 32825-5-IPublishedCited by 10 opinions
1Opinion of the Court
Kennedy, A.C.J.
Washington law establishes two different methods for the taxation of improvements constructed on public lands by private parties who have leased such lands from governmental bodies. RCW 82.29A.020(2)(a) provides that improvements constructed on public land by a lessee are subject to leasehold excise taxation "to the extent that the improvements become the property of the lessor”. Improvements which do not become the property of the lessor within the meaning of this statute are subject to ad valorem personal property taxation under RCW Title 84. In this action we must determine…
2Cases cited10 opinions
- Progressive Animal Welfare Society v. University of WashingtonWashington Supreme Court · 1994
- Marincovich v. TarabochiaWashington Supreme Court · 1990
- American Legion Post No. 32 v. City of Walla WallaWashington Supreme Court · 1991
- Public Utility District No. 1 v. Washington Public Power Supply SystemWashington Supreme Court · 1986
- Ski Acres, Inc. v. Kittitas CountyWashington Supreme Court · 1992
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Blueberry Place Homeowners Ass'n v. Northward Homes, Inc.Court of Appeals of Washington · 2005
- Lindberg v. Kitsap CountyCourt of Appeals of Washington · 1996
- Analytical Methods, Inc. v. Department of RevenueCourt of Appeals of Washington · 1996
- Crystal Mountain, Inc. v. Department of RevenueCourt of Appeals of Washington · 2013
- Southard v. Board of EqualizationColorado Court of Appeals · 1999
5 more not listed; retrieve them via the Exa API.