A property tax on marijuana trademarks and patents seems almost impossible to administer. Figuring the value of those intangibles requires estimating the income they would generate, in a circumstance of total uncertainty. But Washington State House Bill 1976, just introduced, would impose a tax of $3.60 per $1,000 “of assessed value upon the assessed valuation of all trademarks, trade names, brand names, patents, and copyrights that are related to marijuana.” http://apps.leg.wa.gov/documents/billdocs/2013-14/Pdf/Bills/House%20Bills/1976.pdf
The disputes that tax creates will cost more than it raises. We are a long way from a common understanding of how to deal with marijuana on the revenue side.