Wash. Admin. Code § 458-12-055 - Taxable situs - Real property
(1)
Situs - Generally. The situs of real property is at the place where the
property is located. The situs of a possessory interest in real property is at
the place where the real property is situated.
(2) Parcel boundaries. If a parcel of real
property is located in more than one taxing district, the portion lying within
a particular district is assessable only in that district. However, only
parcels wholly located within a regional transit authority district under
RCW
81.104.175 are assessable for property taxes
imposed by that district.
Notes
Order PT 68-6, § 458-12-055, filed 4/29/68.
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