RCW 84.26.040
Application—Fees.
An owner of property desiring special valuation under this chapter shall apply to the assessor of the county in which the property is located upon forms prescribed by the department of revenue and supplied by the county assessor. The application form shall include a statement that the applicant is aware of the potential tax liability involved when the property ceases to be eligible for special valuation. Applications shall be made no later than October 1 of the calendar year preceding the first assessment year for which classification is requested. The assessor may charge only such fees as are necessary to process and record documents pursuant to this chapter.
[ 1986 c 221 § 3; 1985 c 449 § 4.]
Structure Revised Code of Washington
Chapter 84.26 - Historic Property.
84.26.010 - Legislative findings.
84.26.030 - Special valuation criteria.
84.26.050 - Referral of application to local review board—Agreement—Approval or denial.
84.26.060 - Notice to assessor of approval—Certification and filing—Notation of special valuation.
84.26.080 - Duration of special valuation—Notice of disqualification.
84.26.090 - Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax.