Other LanguagesPersonal property situated in the state of Washington is not exempt from taxation by reason of the fact that it is owned by the Annette Island Canning Company which company is owned and operated by the Metlakatla Indian Community of Alaska.
Personal property taxes are known and designated as taxes of the year in which they become due, even though liability therefor may be asserted against property of the person who owned such personalty on the first day of January of the preceding year. What is described as "Advance Tax 1951 Assessment‑-Tax for Year 1952" is probably a title used by the county treasurer in billing taxes for early payment under his powers to make jeopardy collection.
Buildings and other structures upon lands in taxable ownership on January first but in tax-exempt (United States) ownership later in that year are exempt from both real and personal property taxes being levied that year.
The tax on personal property destroyed between January 1 and the levy date remains valid.
Rem. Rev. Stat. 11248, which imposes a lien for personal property taxes upon the insurance claim for property destroyed by fire, applies only to taxes which are delinquent and which are attributable to the item destroyed or have been made a lien upon the item destroyed. Therefore, taxes not delinquent at the time of destruction, even though a lien upon the item destroyed, do not become a lien upon the insurance. However, the construction placed upon the statute is not free from doubt, so a court test is suggested.
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.