Revised Code of Washington
Chapter 84.33 - Timber and Forestlands.
84.33.260 - Forestland valuation—Withdrawal from designation or change in use—Benefit assessments.

RCW 84.33.260
Forestland valuation—Withdrawal from designation or change in use—Benefit assessments.

Whenever a portion of a parcel of land that was designated as forestland under this chapter is removed from designation or there is a change in use, and the land has been exempted from any benefit assessments under RCW 84.33.210, the previously exempt benefit assessments shall become due on only that portion of the land that is removed or changed in use.

[ 2001 c 249 § 10; 1992 c 52 § 12.]

Structure Revised Code of Washington

Revised Code of Washington

Title 84 - Property Taxes

Chapter 84.33 - Timber and Forestlands.

84.33.010 - Legislative findings.

84.33.035 - Definitions.

84.33.040 - Timber exempt from ad valorem taxation.

84.33.041 - State excise tax on harvesters of timber imposed—Credit for county tax—Deposit of moneys in timber tax distribution account.

84.33.046 - Excise tax rate July 1, 1988, and thereafter.

84.33.051 - County excise tax on harvesters of timber authorized—Rate—Administration and collection—Deposit of moneys in timber tax distribution account—Use.

84.33.074 - Excise tax on harvesters of timber—Calculation of tax by small harvesters—Election—Filing form.

84.33.075 - Excise tax on harvesters of timber—Exemption for certain nonprofit organizations, associations, or corporations.

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.

84.33.081 - Distributions from timber tax distribution account—Distributions from county timber tax account.

84.33.086 - Payment of tax.

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.

84.33.130 - Forestland valuation—Application by owner that land be designated and valued as forestland—Hearing—Rules—Approval, denial of application—Appeal.

84.33.140 - Forestland valuation—Notation of forestland designation upon assessment and tax rolls—Notice of continuance—Removal of designation—Compensating tax.

84.33.145 - Compensating tax.

84.33.170 - Application of chapter to Christmas trees.

84.33.175 - Application of tax—Sale of land to governmental agency with reservation of rights to timber—Conveyance by governmental agency of 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.

84.33.270 - Forestland valuation—Government future development right—Conserving forestland—Exemptions.

84.33.280 - Applicant for forestry riparian easement program—Department to rely on certain documents.