Propertytax.dor.wa.gov
The owner of a property who leases real estate owns the leased-fee estate; the lessee owns the leasehold interest. 32.1 - Items to Consider Value the estates created by a lease according to (1) financial stability of the tenant, (2) the forecast for market rent, and (3) the lease terms controlling rights and obligations of the lessor and the ... ................
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