RCW 52.26.160
Taxation of lands lying within authority and forest protection assessment area.
In the event that lands lie within both a regional fire protection service authority and a forest protection assessment area they shall be taxed and assessed as follows:
(1) If the lands are wholly unimproved, they are subject to forest protection assessments but not to authority levies;
(2) If the lands are wholly improved, they are subject to authority levies but not to forest protection assessments; and
(3) If the lands are partly improved and partly unimproved, they are subject both to authority levies and to forest protection assessments. However, 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 are subject only to forest protection assessments.
[ 2004 c 129 § 17.]
Structure Revised Code of Washington
Title 52 - Fire Protection Districts
Chapter 52.26 - Regional Fire Protection Service Authorities.
52.26.030 - Planning committee—Formation—Powers.
52.26.050 - Service plan—Taxes and benefit charges.
52.26.060 - Service plan—Submission to voters.
52.26.070 - Service authority—Formation—Challenges.
52.26.080 - Organization and composition of governing board—Commissioner positions, districts.
52.26.100 - Transfer of responsibilities and employees to authority—Civil service system.
52.26.110 - Withdrawal, reannexation of territory.
52.26.120 - Dissolution of fire protection district—Election—Transfer of responsibilities.
52.26.130 - Debt—Interlocal contracts—General obligation bonds.
52.26.140 - Levy of taxes—Levies authorized by special election—Indebtedness—Definition.
52.26.150 - Levy of taxes—To be made by county or counties where authority is located.
52.26.160 - Taxation of lands lying within authority and forest protection assessment area.
52.26.170 - Collection of taxes.
52.26.180 - Benefit charges—Exemptions—Annual review—Definitions.
52.26.190 - Benefit charges—Exemptions.
52.26.200 - Benefit charges—Resolution—County assessor's duties.
52.26.210 - Benefit charges—Administration and collection by county treasurer.
52.26.220 - Benefit charges—Submission to voters—Renewal.
52.26.230 - Benefit charges—Establishment—Public hearings—Notice to property owners.
52.26.240 - Benefit charges—Limitation on imposition of property tax.
52.26.250 - Benefit charges—Complaints—Review board.
52.26.270 - Benefit charges—Additional exemption.
52.26.280 - Civil service—When authorized or required.
52.26.290 - Annexation of territory.
52.26.300 - Annexation of fire protection jurisdiction within reasonable proximity to authority.