The Seattle star. [volume] (Seattle, Wash.) 1899-1947, 1909-07-20
PARISH DECLARES HE
WILL ASSESS LEASE
Of UNIVERSITY TRACT


Dc !. 1905,
Hoo, Kenneth Macintosh.
Prosecuting Attorney King Co.
Seattle. Wash.
Dear Sir herewith hand you
copy Of lease from tho board Of
regents Of tho University Of wash
ingtun 10 James A. Moore ct M.
under date Of February 1. 1901. Of
tho tract Of land commonyi known
as the old university grounds, In
the city Of Seattle.
Since the date Of said lease, ssy.
srsl buildings have been erected
apan said premises. and many I'm.
prorrmsnla Of great value arc nov
In course o. construction thereon
This tract Of land wAs originally
leased 10 tho University site I'm
pf0yement oompany. under date Of
December ~. 1909. and thereafter
assigned BY said company 10 J. A.
Moore. under date Of June rs. 1904.
Who subsequently, forfeited and
surrendered said lease to the uni.
Fefslty. receiving In liau thereof the
lease FIRST above mentioned.
No assessment has besn made
against the land covered By said
Lease nor the improvements there.
on Personal property assessments
uf SO. 900 and 5000 were levied
against tho lcaseh0ld interest thero
In Tor tho years 1905 and 1906 70
speciivcly. but no part Of tho tar
has been collected. the claim bsinE
made that the land and all improve
men,s and leases thereon are
exempt from TAXATION By reason o.
the foe titls being in the University
Of Washington.
While | have heretofore dis.
Guessed with officials Of your office
the question OF the ,Asablliiy Of tho
various species Of property involved
In this matter. I will greatly appro
oiate your early opinion as 10
ahsther the land. tho improvements
thereon. tho lease therein. or any
Or all thereof. are suhiec, TO assess
ment and taxation. aud II 90. my
proper procedure In the premises
Yours very truly.
% THos A. PARISH. Assessor.
Under date Of December z. 1908.
be received the following reply.
holding that the lease was subject
to TAXATION
Seattle. Wash. Dec. 7. 1905.
" Thomas A. Parish. Esq,
Assessor King County.
Seattle. Wash.
Dear slr-under date Of Do.
cember you lnoloss copy Of a
lease to the old university grounds.
running from tho state Of Wash.
ingion to James A. Moore. and re-
guest an opinion a. TO whether
tho land. tho improvements there.
on. the Lease thereto. or any or all
thereof. are subject TO assessment
and taxation. and the proper pro.
eedure In that regard
The lease makes specific reEuln'
tons and restrictions regarding
improvements. and expressly 70.
serves and fully vests immediate
title and ownership thereto In the
state. Section 2. article WI. Of the
state constitution provides. without
qualification THAT the property Of
&. the state, counties
school districts, etc. shall b.
exempt from taxation" This pro.
vision OF the constitution does not
require exclusive ownership, use or
occupancy by the state as a oondi'
ton 10 it, right Of exemption,
Without going Into further detail
either a. 10 the authorities or our
reasons. we are Of the opinion that
the lands and the improvements
thereon. a. hereinbefore referred
to. would be exempt from taxation
under the provisions Of the consti.
tuition. Notwithstanding the long
term lease thereof
Under tho various provisions Of
the constitution and statutes OF this
state. and also the decIalons Of out
supreme court, we are Of tho opin'
ion that the loasehold Interest 70
ferred 10 would properly and Justly
be subject 10 taxation an personal
property at It's Que and fair cash
value. In determining tho assess
able value Of such property, u
would be proper and perhaps neces
sary 70 consider all the terms and
conditions Of tho lease. such as tho
expenditures and improvements 70