RCW 84.34.370
Special benefit assessments for farm and agricultural land or timberland—Assessments due on land withdrawn or removed (as amended by 2014 c 97).
Whenever a portion of a parcel of land which was classified as farm and agricultural or timberland pursuant to this chapter is withdrawn or removed from classification ((or there is a change in use)), and such land has been exempted from any benefit assessments pursuant to RCW 84.34.320, the previously exempt benefit assessments ((shall)) become due on only that portion of the land which is withdrawn or ((changed)) removed.
[ 2014 c 97 § 315; 1992 c 52 § 20; 1979 c 84 § 8.]
(1) Except as provided in subsection (2) of this section, whenever a portion of a parcel of land ((which)) that was classified as farm and agricultural or timberland ((pursuant to)) under this chapter is withdrawn or removed from classification or there is a change in use, and ((such)) the land has been exempted from any benefit assessments ((pursuant to)) under RCW 84.34.320, the previously exempt benefit assessments ((shall)) become due on only that portion of the land ((which)) that is withdrawn, removed, or changed.
(2) Designation as forestland under RCW 84.33.130(1) as a result of a merger of programs adopted under RCW 84.34.400 is not considered a withdrawal, removal, or a change in use under this section.
[ 2014 c 137 § 11; 1992 c 52 § 20; 1979 c 84 § 8.]
NOTES:
Reviser's note: RCW 84.34.370 was amended twice during the 2014 legislative session, each without reference to the other. For rule of construction concerning sections amended more than once during the same legislative session, see RCW 1.12.025.
Structure Revised Code of Washington
Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.
84.34.010 - Legislative declaration.
84.34.030 - Applications for current use classification—Forms—Fee—Times for making.
84.34.037 - Applications for current use classification—To whom made—Factors—Review.
84.34.041 - Application for current use classification—Forms—Public hearing—Approval or denial.
84.34.050 - Notice of approval or disapproval—Procedure when approval granted.
84.34.055 - Open space priorities—Open space plan and public benefit rating system.
84.34.060 - Determination of true and fair value of classified land—Computation of assessed value.
84.34.065 - Determination of true and fair value of farm and agricultural land—Definitions.
84.34.070 - Withdrawal from classification.
84.34.090 - Extension of additional tax and penalties on tax roll—Lien.
84.34.100 - Payment of additional tax, penalties, and/or interest.
84.34.111 - Remedies available to owner liable for additional tax.
84.34.121 - Information required.
84.34.131 - Valuation of timber not affected.
84.34.141 - Rules and regulations.
84.34.145 - Advisory committee.
84.34.160 - Information on current use classification—Publication and dissemination.
84.34.250 - Nonprofit nature conservancy corporation or association defined.
84.34.310 - Special benefit assessments for farm and agricultural land or timberland—Definitions.
84.34.350 - Special benefit assessments for farm and agricultural land—Use of payments collected.
84.34.390 - Application—Chapter 79.44 RCW—Assessments against public lands.
84.34.400 - County option to merge timberland and designated forestland programs.
84.34.410 - Application—Cannabis land uses.
84.34.910 - Effective date—1970 ex.s. c 87.