Other LanguagesAGO 1962 NO. 171 >
(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.