WSR 14-08-064

INTERPRETIVE STATEMENT

[Filed March 31, 2014, 10:20 a.m.]

The department of revenue has issued the following property tax advisory (PTA): PTA 1.1.2014 Taxation of Permanent Improvements on Tribal Trust Land.

This PTA explains the property tax treatment of permanent improvements built on land owned by the United States and held in trust for an Indian tribe or tribal member.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Tim Jennrich

Tax Policy Manager

ETA and Special Projects