Gray's Harbor Co. v. Chehalis County

Citations

• 23 Wash. 369
• 63 P. 233
• 1900 Wash. LEXIS 367

Syllabus

<p>TAXATION — IMPROVEMENTS ON TIDE LAND.</p> <p>Tide lands held under executory contract of sale from the . state being taxable to the holder under the statutes, and Laws 1897, p. 136, § 2, providing that improvements shall be assessed together with the land upon which they are located, and not separately, a dock, or wharf and warehouse, located upon tide land held under a valid existing contract of purchase from the state cannot be assessed as personal property.</p>