Assessments in general improvement or divisional district—Valuation of lands not on tax roll.
Lands and improvements not shown on the county general tax roll shall be given such valuation on the district assessment roll as the secretary shall determine having regard to the equalized valuation of similar private lands in the vicinity for general tax purposes.
[ 1927 c 254 s 195; RRS s 7402-195. Formerly RCW 89.26.740, part.]