RCW 84.56.210
Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax.
Whenever standing timber which has been assessed as real estate is severed from the land as part of which it was so assessed, it may be considered by the county assessor as personal property, and the county treasurer shall thereafter be entitled to pursue all of the rights and remedies provided by law for the collection of personal property taxes in the collection of taxes levied against such timber: PROVIDED, That whenever the county assessor elects to treat severed timber as personalty under the provisions of this section, he or she shall immediately give notice by mail to the person or persons charged with the tax of the fact of his or her election, and the amount of tax standing against the timber.
[ 2013 c 23 § 370; 1961 c 15 § 84.56.210. Prior: 1939 c 206 § 42; 1929 c 70 § 1; RRS § 11247-1.]
Structure Revised Code of Washington
Chapter 84.56 - Collection of Taxes.
84.56.022 - Tax statement to show voter-approved levies.
84.56.029 - Payment assistance.
84.56.050 - Treasurer's duties on receiving rolls—Notice of taxes due.
84.56.060 - Tax receipts—Current tax only may be paid.
84.56.075 - Issuance of warrant by court for property subject to distraint.
84.56.120 - Removal of property from county or state after assessment without paying tax.
84.56.150 - Removal of personalty—Certification of tax by treasurer.
84.56.160 - Certification of statement of taxes and delinquency.
84.56.170 - Collection of certified taxes—Remittance.
84.56.200 - Removal of timber or improvements on which tax is delinquent—Penalty.
84.56.220 - Lien of personalty tax follows insurance.
84.56.230 - Monthly distribution of taxes collected.
84.56.240 - Cancellation of uncollectible personalty taxes.
84.56.250 - Penalty for willful noncollection to file delinquent list.
84.56.270 - Court cancellation of personalty taxes more than four years delinquent.
84.56.280 - Settlement with state for state taxes—Penalty.
84.56.300 - Annual report of collections to county auditor.
84.56.310 - Interested person may pay real property taxes—Limitation.
84.56.320 - Recovery by occupant or tenant paying realty taxes.
84.56.330 - Payment by mortgagee or other lienholder.
84.56.335 - Manufactured/mobile home or park model trailer landlord tax responsibility.
84.56.345 - Alteration of property lines—Payment of taxes and assessments.
84.56.360 - Separate ownership of improvements—Separate payment authorized.
84.56.370 - Separate ownership of improvements—Procedure for segregation of improvement tax.
84.56.380 - Separate ownership of improvements—Segregation or payment not to release lien.