RCW 84.33.230
Forestland valuation—Change in designation—Notice.
Whenever forestland is removed from its forestland designation, the assessor of the county in which the land is located shall forthwith give written notice of the removal to the local government or its successor that filed with the assessor the notice required by RCW 84.33.210. Upon receipt of the notice from the assessor, the local government shall mail a written statement to the owner of the land for the amounts payable as provided in RCW 84.33.220. The amounts due shall be delinquent if not paid within one hundred eighty days after the date of mailing of the statement. The amount payable shall be subject to the same interest, penalties, lien priority, and enforcement procedures that are applicable to delinquent assessments on the assessment roll from which that land had been exempted, except that the rate of interest charged shall not exceed the rate provided in RCW 84.33.220.
[ 2001 c 249 § 8; 1992 c 52 § 9.]
Structure Revised Code of Washington
Chapter 84.33 - Timber and Forestlands.
84.33.010 - Legislative findings.
84.33.040 - Timber exempt from ad valorem taxation.
84.33.046 - Excise tax rate July 1, 1988, and thereafter.
84.33.0775 - Timber harvest tax credit.
84.33.0776 - Timber harvest excise tax agreement credit.
84.33.078 - Harvesting and marketing costs for state or local government harvests.
84.33.088 - Reporting requirements on timber purchase.
84.33.089 - Estimates of harvestable public forestland—Adjustments.
84.33.091 - Tables of stumpage values—Revised tables—Legislative review—Appeal.
84.33.096 - Application of excise taxes' administrative provisions and definitions.
84.33.170 - Application of chapter to Christmas trees.
84.33.200 - Legislative review of timber tax system—Information and data to be furnished.
84.33.210 - Forestland valuation—Special benefit assessments.
84.33.220 - Forestland valuation—Withdrawal from designation or change in use—Liability.
84.33.230 - Forestland valuation—Change in designation—Notice.
84.33.240 - Forestland valuation—Change in classification or use—Application of payments.
84.33.250 - Forestland valuation—Special benefit assessments.
84.33.260 - Forestland valuation—Withdrawal from designation or change in use—Benefit assessments.