A county, in the exercise of its authority under chapter 36.94 RCW, to construct and maintain a drainage system, may place any of the physical facilities involved on privately owned land pursuant to easements by the private owners of the land.
A county may reserve county road easements over tax title property which it proposes to sell provided that the right to the easement is first acquired under the county's power of eminent domain or by purchase pursuant to RCW 84.64.320.
Owners of easement may request separation from servient estate for taxation purposes and assessor must comply with request.
1. Land subject to a perpetual easement should be assessed as taxable property to the owner of the fee with an adjustment in valuation because of the easement. 2. For purposes of 1955 taxes, a perpetual easement should be taken into consideration in assessing the land subject thereto if granted prior to January 1, 1954, and should not be considered if granted subsequent to said date.
A city of the third class may not grant an easement to a private person over a city street, road or park drive, currently devoted to public use, for purposes of a private driveway.