REAL ESTATE ‑- PLATS ‑- SUBDIVISION OF PLATS INTO SMALLER UNITS ‑- OWNERS ‑- TENANTS IN COMMON ‑- SEPARATE ASSESSMENT BY COUNTY ASSESSOR (1) Real estate which has been platted into lots and thereafter subdivided into smaller units which are in separate ownership (except for one unit owned by all the tenants in common) may be assessed by the county assessor against the unit owners separately both as to their individual units and as to their undivided interest in the unit owned in common. (2) Compliance with chapter 56.16 RCW pertaining to plats is required in subdividing lots into smaller units.

REAL ESTATE EXCISE TAX‑-TENANTS IN COMMON An order by the court directing a sale of property owned by tenants in common and the sale thereafter is a taxable sale for real estate excise tax purposes.