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AGO Opinions with Topic: PERSONAL PROPERTY
AGO 1962 No. 172 >  October 1, 1962
TAXATION - PERSONAL PROPERTY - SITUS IN WASHINGTON - PROPERTY OWNED BY COMPANY OWNED BY METLAKATLA INDIAN COMMUNITY OF ALASKA
TAXATION ‑- PERSONAL PROPERTY ‑- SITUS IN WASHINGTON ‑- PROPERTY OWNED BY COMPANY OWNED BY METLAKATLA INDIAN COMMUNITY OF ALASKA Personal 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.
AGO 1952 No. 354 >  July 18, 1952
TAXES - PERSONAL PROPERTY - DESTRUCTION OF THE PROPERTY
TAXES ‑- PERSONAL PROPERTY ‑- DESTRUCTION OF THE PROPERTY The tax on personal property destroyed between January 1 and the levy date remains valid.
AGO 1951 No. 465 >  March 7, 1951
TAXATION - PERSONAL PROPERTY - LIEN AGAINST INSURANCE UPON PROPERTY DESTROYED
TAXATION ‑- PERSONAL PROPERTY ‑- LIEN AGAINST INSURANCE UPON PROPERTY DESTROYED
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.
AGO 1951 No. 476 >  March 20, 1951
TAXATION - LEASEHOLD INTERESTS - PERSONAL PROPERTY - IN FEDERAL LANDS - MILITARY RESERVATIONS - UNITED STATES
TAXATION ‑- LEASEHOLD INTERESTS ‑- PERSONAL PROPERTY ‑- IN FEDERAL LANDS ‑- MILITARY RESERVATIONS ‑- UNITED STATES

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.

AGO 1951 No. 178 >  November 28, 1951
TAXATION - PERSONAL PROPERTY - ADVANCE PAYMENT
TAXATION ‑- PERSONAL PROPERTY ‑- ADVANCE PAYMENT 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.
AGO 1950 No. 306 >  July 21, 1950
TAXATION - PERSONAL PROPERTY - EXEMPTIONS - BUILDINGS ON U. S. OWNED LAND - TIME OF ACQUISITION OF LANDS BY U. S.
TAXATION ‑- PERSONAL PROPERTY ‑- EXEMPTIONS ‑- BUILDINGS ON U. S. OWNED LAND ‑- TIME OF ACQUISITION OF LANDS BY U. S.
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.
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