AGO Opinion Topics: RIGHT WAYS

Excise tax on real estate sales applies to easements for pipelines over lands described in contract granted to pipeline corporation for consideration determined by length and number of pipelines.

1.  State highway right of ways are subject to taxes or assessments levied by weed districts to be paid by legislative appropriation from the state general fund.   2.  Railroad right of ways are subject to taxes and assessments levied by weed districts based upon the value of the benefits to such property or upon the cost to the district of destroying weeds thereon when the railroad fails to do so.