RCW 64.90.020: Separate titles and taxation.

(1) In a cooperative, unless the declaration provides that a unit owner's interest in a unit and its allocated interests is real estate for all purposes, that interest is personal property. (2) In a condominium, plat community, or miscellaneous community, if there is any unit owner other than a declarant: (a) Each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate; and (b) Each unit together with its interest in the common elements must be separately taxed and assessed. (3) If a development right has an ascertainable market value, the development right constitutes a separate parcel of real estate for property tax purposes and must be separately taxed and assessed to the declarant, and the declarant alone is liable for payment of those taxes. (4) If there is no unit owner other than a declarant, the real estate comprising the common interest community may be taxed and assessed in any manner provided by law.