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WASHINGTON MUTUAL v. DEP'T OF REVENUE

No. 32825-5-I.

77 Wn. App. 669 (1995)

893 P.2d 654

WASHINGTON MUTUAL SAVINGS BANK, Appellant, v. THE DEPARTMENT OF REVENUE, ET AL, Respondents

The Court of Appeals of Washington, Division One.

May 1, 1995.

Attorney(s) appearing for the Case

Foster Pepper & Shefelman, by David Utevsky and Warren J. Rheaume, for appellant.

Christine O. Gregoire, Attorney General, and Susan Y. Price, Assistant; Norm Maleng, Prosecuting Attorney, and Margaret A. Pahl, Deputy, for respondents.

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...

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