84.20.010 - Easements taxable as personalty.

Easements taxable as personalty.

Easements and the property constructed upon or occupying such easements owned by public service corporations shall be assessed and taxed together as personal property and the taxes thereon shall be collected as personal property taxes.

[1961 c 15 § 84.20.010. Prior: 1929 c 199 § 1; RRS § 11188.]