RCW 52.16.170
Taxation and assessment of lands lying both within a fire protection district and forest protection assessment area.
In the event that lands lie within both a fire protection district and a forest protection assessment area they shall be taxed and assessed as follows:
(1) If the lands are wholly unimproved, they shall be subject to forest protection assessments but not to fire protection district levies;
(2) If the lands are wholly improved, they shall be subject to fire protection district levies but not to forest protection assessments;
(3) If the lands are partly improved and partly unimproved they shall be subject both to fire protection district levies and to forest protection assessments: PROVIDED, That upon request, accompanied by appropriate legal descriptions, the county assessor shall segregate any unimproved portions which each consist of twenty or more acres, and thereafter the unimproved portion or portions shall be subject only to forest protection assessments.
[ 1984 c 230 § 47; 1963 ex.s. c 13 § 3.]
NOTES:
Forest protection assessments: RCW 76.04.610.
Structure Revised Code of Washington
Title 52 - Fire Protection Districts
52.16.030 - Budget for each fund—Biennial budget authority.
52.16.040 - Tax levies—Assessment roll—Collection.
52.16.050 - Disbursal of funds—Issuance of warrants—Monthly reports.
52.16.061 - General obligation bonds—Issuance—Limitations.
52.16.070 - Obligations shall not exceed taxes, revenues, and cash balances—Exceptions.
52.16.080 - Bonds may be issued for capital purposes—Excess property tax levies.
52.16.130 - General levy authorized—Limit—Excess levy at special election.
52.16.140 - General levy may exceed limit—When.
52.16.150 - Donations and bequests to district.