Moeller v. Gormley

Citations

• 44 Wash. 465
• 87 P. 507
• 1906 Wash. LEXIS 859

Syllabus

<p>Taxation' — Lease or Tide Lands From State — Right to Tax. A leasehold interest in tide lands, under lease from the state, is subject to taxation.</p> <p>Same — Assessment—Real or Personal Property. A leasehold interest in state tide lands is assessable for taxation as real, and not as personal property, although the present revenue law may be inadequate to enforce its collection when so assessed.</p>