AGO Opinion Topics: OMITTED PROPERTY

The omission of an improvement in assessing real property may be corrected by first, the county assessor and secondly, by the county board of equalization.

Land inherited by a non-Indian husband from his Indian wife is taxable from her death and prior to the issuance of a fee patent, and if omitted from assessment list, may now be assessed and taxed.

The taxation of omitted property under RCW 84.60.010 is to proceed in the same manner as the taxation of any other property insofar as possible; the assessment of such property may be made only for three years immediately preceding the discovery of it.