AGO Opinion Topics: LEASEHOLD INTERESTS

1. Privately-owned leasehold interests and improvements upon Federal lands used as a military reservation may be subjected to property taxation only where the lands are under the concurrent jurisdiction of the United States and the state, but not where such lands are under the exclusive jurisdiction of the United States.  2. Spokane Air Force Base is situate upon lands under the concurrent jurisdiction of the United States and the state of Washington; personal property in private, taxable ownership and situate upon such lands may be subjected to property taxation.