Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1954 NO. 285 > Jul 16 1954

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.