Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1951 NO. 44 > May 21 1951

Where personal property is sold during the year in which an assessment for taxes is made, and there is no agreement between the parties as to the payment of taxes, there is no authority for prorating such personal property taxes between the vendor and purchaser, but a purchaser who has been required to pay said taxes may have a right of recovery therefore against the vendor.