In any case where buildings, structures or improvements are held in separate ownership from the fee as a part of which they have been assessed for the purpose of taxation, any person desiring to pay separately the tax upon the buildings, structures or improvements may do so under the provisions of this section, RCW 84.56.370 and 84.56.380.
[ 1961 c 15 § 84.56.360. Prior: 1939 c 155 § 1; RRS § 11264-1.]