Washington Statutes84.20 - Easements of public utilities.84.20.010 - Easements taxable as personalty.84.20.020 - Servient estate taxable as realty.84.20.030 - Sale for taxes -- Realty to be sold subject to easement.84.20.040 - Realty not subject to tax on easement or property thereon.84.20.050 - Railroads excepted.