3.28.235 Improvements owned by others than owner of property on which situated—Statement filed with assessor.
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Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land may file with the assessor a written statement before the lien date attesting to their separate ownership, in which event, the land and improvements shall not be assessed to the same assessee. (Prior code § 6.04.470)