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84.25.110 | Certificate of tax exemption—Requirements. | *** CHANGE IN 2026 *** (SEE 1210-S.SL ) ***
(1) Upon completion of the new construction of a manufacturing/industrial [industrial/manufacturing] facility for which an application for an exemption under this chapter has been approved and issued a certificate of occupancy, the owner must file with the city the following:... |
84.25.120 | Annual report. | (1) Thirty days after the anniversary of the date of the certificate of tax exemption and each year for the tax exemption period, the owner of the new industrial/manufacturing facilities must file with a designated authorized representative of the city an annual report indicating the following: (a) A statement of the f... |
84.25.130 | Improvements. | (1) If the value of improvements have been exempted under this chapter, the improvements continue to be exempted for the applicable period under this chapter so long as they are not converted to another use and continue to satisfy all applicable conditions including, but not limited to, zoning, land use, building, and ... |
84.25.140 | Application—2015 1st sp.s. c 9. | This act applies to taxes levied for collection in 2016 and thereafter.
[ 2015 1st sp.s. c 9 s 14 .] |
84.26.010 | Legislative findings. | The legislature finds and declares that it is in the public interest of the people of the state of Washington to encourage maintenance, improvement, and preservation of privately owned historic landmarks as the state approaches its Centennial year of 1989. To achieve this purpose, this chapter provides special valuatio... |
84.26.020 | Definitions. | Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Historic property" means real property together with improvements thereon, except property listed in a register primarily for objects buried below ground, which is: (a) Listed in a local register of histor... |
84.26.030 | Special valuation criteria. | Four criteria must be met for special valuation under this chapter. The property must: (1) Be an historic property; (2) Fall within a class of historic property determined eligible for special valuation by the local legislative authority; (3) Be rehabilitated at a cost which meets the definition set forth in RCW 84.26.... |
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 potentia... |
84.26.050 | Referral of application to local review board—Agreement—Approval or denial. | (1) Within ten days after the filing of the application in the county assessor's office, the county assessor shall refer each application for classification to the local review board. (2) The review board shall approve the application if the property meets the criterion of RCW 84.26.030 and is not altered in a way whic... |
84.26.060 | Notice to assessor of approval—Certification and filing—Notation of special valuation. | (1) The review board shall notify the county assessor and the applicant of the approval or denial of the application. (2) If the local review board determines that the property qualifies as eligible historic property, the review board shall certify the fact in writing and shall file a copy of the certificate with the c... |
84.26.070 | Valuation. | (1) The county assessor shall, for ten consecutive assessment years following the calendar year in which application is made, place a special valuation on property classified as eligible historic property. (2) The entitlement of property to the special valuation provisions of this section shall be determined as of Janu... |
84.26.080 | Duration of special valuation—Notice of disqualification. | (1) When property has once been classified and valued as eligible historic property, it shall remain so classified and be granted the special valuation provided by RCW 84.26.070 for ten years or until the property is disqualified by: (a) Notice by the owner to the assessor to remove the special valuation; (b) Sale or t... |
84.26.090 | Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax. | (1) Except as provided in subsection (3) of this section, whenever property classified and valued as eligible historic property under RCW 84.26.070 becomes disqualified for the valuation, there shall be added to the tax an additional tax equal to: (a) The cost multiplied by the levy rate in each year the property was s... |
84.26.100 | Payment of additional tax—Distribution. | The additional tax, penalties, and/or interest provided by RCW 84.26.090 shall be payable in full thirty days after the date which the treasurer's statement therefor is rendered. Such additional tax when collected shall be distributed by the county treasurer in the same manner in which current taxes applicable to the s... |
84.26.110 | Special valuation—Request for assistance from state historic preservation officer authorized. | The local legislative authority and the local review board may request the assistance of the state historic preservation officer in conducting special valuation activities.
[ 1985 c 449 s 11 .] |
84.26.120 | Rules. | The state review board shall adopt rules necessary to carry out the purposes of this chapter. The rules shall include rehabilitation and maintenance standards for historic properties to be used as minimum requirements by local review boards to ensure that the historic property is safe and habitable, including but not l... |
84.26.130 | Appeals from decisions on applications. | Any decision by a local review board on an application for classification as historic property eligible for special valuation may be appealed to superior court under RCW 34.05.510 through 34.05.598 in addition to any other remedy at law. Any decision on the disqualification of historic property eligible for special val... |
84.33.010 | Legislative findings. | As a result of the study and analysis of systems of taxation of standing timber and forestlands by the forest tax committee pursuant to Senate Concurrent Resolution No. 30 of the 41st session of the legislature, and the recommendations of the committee based thereon, the legislature hereby finds that: (1) The public we... |
84.33.035 | Definitions. | Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Agricultural methods" means the cultivation of trees that are grown on land prepared by intensive cultivation and tilling, such as irrigating, plowing, or turning over the soil, and on which all unwanted p... |
84.33.040 | Timber exempt from ad valorem taxation. | Timber is exempt from ad valorem taxation.
[ 2004 c 177 s 3 ; 1984 c 204 s 18 ; 1983 1st ex.s. c 62 s 7 ; 1971 ex.s. c 294 s 4 .]
Application — 2004 c 177 s 3: "Section 3 of this act applies to taxes levied for collection in 2005 and thereafter." [ 2004 c 177 s 7 .]
Effective date — 2004 c 177: See note following RCW 8... |
84.33.041 | State excise tax on harvesters of timber imposed—Credit for county tax—Deposit of moneys in timber tax distribution account. | (1) An excise tax is imposed on every person engaging in this state in business as a harvester of timber on privately or publicly owned land. The tax is equal to the stumpage value of timber harvested for sale or for commercial or industrial use multiplied by the rate provided in this chapter. (2) A credit is allowed a... |
84.33.046 | Excise tax rate July 1, 1988, and thereafter. | The rate of tax imposed under RCW 84.33.041 for timber harvested July 1, 1988, and thereafter, shall be five percent.
[ 1984 c 204 s 7 .]
Savings — Effective date — 1984 c 204: See notes following RCW 84.33.035 . |
84.33.051 | County excise tax on harvesters of timber authorized—Rate—Administration and collection—Deposit of moneys in timber tax distribution account—Use. | (1) The legislative body of any county may impose a tax upon every person engaging in the county in business as a harvester effective October 1, 1984. The tax shall be equal to the stumpage value of timber harvested from privately owned land multiplied by a rate of 4 percent; and equal to the stumpage value of timber h... |
84.33.074 | Excise tax on harvesters of timber—Calculation of tax by small harvesters—Election—Filing form. | (1) A small harvester may elect to calculate the tax imposed by this chapter in the manner provided in this section. (2) Timber shall be considered harvested at the time when in the ordinary course of business the quantity thereof by species is first definitely determined. The amount harvested shall be determined by th... |
84.33.075 | Excise tax on harvesters of timber—Exemption for certain nonprofit organizations, associations, or corporations. | The excise tax imposed by this chapter shall not apply to any timber harvested by a nonprofit organization, association, or corporation from forestlands owned by it, where such lands are exempt from property taxes under RCW 84.36.030 , and where all of the income and receipts of the nonprofit organization, association,... |
84.33.0775 | Timber harvest tax credit. | (1) A taxpayer is allowed a credit against the tax imposed under RCW 84.33.041 for timber harvested on and after January 1, 2000, under a forest practices notification filed or application approved under RCW 76.09.050 and subject to enhanced aquatic resources requirements. (2)(a) For a person other than a small harvest... |
84.33.0776 | Timber harvest excise tax agreement credit. | A credit is allowed against the tax imposed under RCW 84.33.041 and 84.33.051 for a tribal tax imposed under an agreement authorized by RCW 43.06.480 .
[ 2007 c 69 s 4 .]
Findings — Intent — 2007 c 69: See note following RCW 43.06.475 . |
84.33.078 | Harvesting and marketing costs for state or local government harvests. | If the timber from public land is harvested by the state, its departments and institutions and political subdivisions, or any municipal corporation therein, the governmental unit, or governmental units, that harvest or market the timber must provide the harvester purchasing the timber with its harvesting and marketing ... |
84.33.081 | Distributions from timber tax distribution account—Distributions from county timber tax account. | *** CHANGE IN 2026 *** (SEE 5994.SL ) ***
(1) On the last business day of the second month of each calendar quarter, the state treasurer shall distribute from the timber tax distribution account to each county the amount of tax collected on behalf of each county under RCW 84.33.051 , less each county's proportionate sh... |
84.33.086 | Payment of tax. | (1) The taxes imposed under this chapter shall be computed with respect to timber harvested each calendar quarter and shall be due and payable in quarterly installments. Remittance shall be made on or before the last day of the month next succeeding the end of the quarterly period in which the tax accrues. The taxpayer... |
84.33.088 | Reporting requirements on timber purchase.(Expires September 30, 2029.) | (1) A purchaser of privately owned timber in an amount in excess of 200,000 board feet in a voluntary sale made in the ordinary course of business must, on or before the last day of the month following the purchase of the timber, report the particulars of the purchase to the department as required in subsection (2) of ... |
84.33.089 | Estimates of harvestable public forestland—Adjustments. | (1) The department must estimate the number of acres of public forestland that are available for timber harvesting. The department must provide the estimates for each county and for each taxing district within each county by October 1st of each year except that the department may authorize a county, at the county's opt... |
84.33.091 | Tables of stumpage values—Revised tables—Legislative review—Appeal. | (1) The department of revenue shall designate areas containing timber having similar growing, harvesting, and marketing conditions to be used as units for the preparation and application of stumpage values. Each year on or before December 31 for use the following January through June 30, and on or before June 30 for us... |
84.33.096 | Application of excise taxes' administrative provisions and definitions. | All sections of chapter 82.32 RCW, except RCW 82.32.045 and 82.32.270 , apply to the taxes imposed under this chapter.
[ 1984 c 204 s 13 .]
Savings — Effective date — 1984 c 204: See notes following RCW 84.33.035 . |
84.33.130 | Forestland valuation—Application by owner that land be designated and valued as forestland—Hearing—Rules—Approval, denial of application—Appeal. | (1)(a)(i) Notwithstanding any other provision of law, lands that were assessed as classified forestland before July 22, 2001, or as timberland under chapter 84.34 RCW before the merger date adopted by the county under RCW 84.34.400 , are designated forestland for the purposes of this chapter. (ii) The owners of land su... |
84.33.140 | Forestland valuation—Notation of forestland designation upon assessment and tax rolls—Notice of continuance—Removal of designation—Compensating tax. | (1) When land has been designated as forestland under RCW 84.33.130 , a notation of the designation must be made each year upon the assessment and tax rolls. A copy of the notice of approval together with the legal description or assessor's parcel numbers for the land must, at the expense of the applicant, be filed by ... |
84.33.145 | Compensating tax. | (1) If no later than thirty days after removal of designation under this chapter the owner applies for classification under: (a) RCW 84.34.020 (1); (b) RCW 84.34.020 (2); or (c) RCW 84.34.020 (3), unless the timberland classification and designated forestland program are merged under RCW 84.34.400 , then, for the purpo... |
84.33.170 | Application of chapter to Christmas trees. | Notwithstanding any provision of this chapter to the contrary, this chapter shall not exempt from the ad valorem tax nor subject to the excise tax imposed by this chapter, Christmas trees and short-rotation hardwoods, which are cultivated by agricultural methods, and the land on which the Christmas trees and short-rota... |
84.33.175 | Application of tax—Sale of land to governmental agency with reservation of rights to timber—Conveyance by governmental agency of trees. | The excise tax imposed under this chapter applies to forest trees harvested after April 4, 1986, from lands sold to any governmental agency by warranty deed or contract where the seller reserved to itself the right to take all merchantable timber for a specific period of years, or in perpetuity, and to forest trees har... |
84.33.200 | Legislative review of timber tax system—Information and data to be furnished. | (1) The legislature shall review the system of distribution and allocation of all timber excise tax revenues in January 1975 and each year thereafter to provide a uniform and equitable distribution and allocation of such revenues to the state and local taxing districts. (2) In order to allow legislative review of the r... |
84.33.210 | Forestland valuation—Special benefit assessments. | (1) Any land that is designated as forestland under this chapter at the earlier of the times the legislative authority of a local government adopts a resolution, ordinance, or legislative act (a) to create a local improvement district, in which the land is included or would have been included but for the designation, o... |
84.33.220 | Forestland valuation—Withdrawal from designation or change in use—Liability. | Whenever forestland has been exempted from special benefit assessments under RCW 84.33.210 , any removal from designation or change in use from forestland under this chapter shall result in the following: (1) If the bonds used to fund the improvement in the local improvement district have not been completely retired, t... |
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 asse... |
84.33.240 | Forestland valuation—Change in classification or use—Application of payments. | Payments collected pursuant to RCW 84.33.220 and 84.33.230 , or by enforcement procedures referred to therein, after the payment of the expenses of their collection, shall first be applied to the payment of general or special debt incurred to finance the improvements related to the special benefit assessments, and, if ... |
84.33.250 | Forestland valuation—Special benefit assessments. | The department shall adopt rules it shall deem necessary to implement RCW 84.33.210 through 84.33.270 , which shall include, but not be limited to, procedures to determine the extent to which a portion of the land otherwise exempt may be subject to a special benefit assessment for: (1) The actual connection to the dome... |
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 la... |
84.33.270 | Forestland valuation—Government future development right—Conserving forestland—Exemptions. | (1) Forestland on which the right of future development has been acquired by any local government, the state of Washington, or the United States government shall be exempt from special benefit assessments in lieu of assessment for the purposes in the same manner, and under the same liabilities for payment and interest,... |
84.33.280 | Applicant for forestry riparian easement program—Department to rely on certain documents. | The department shall, when contacted by the department of natural resources under RCW 76.13.160 , rely on submitted tax-related documents to confirm or deny that an applicant for the forest [forestry] riparian easement program established in RCW 76.13.120 satisfies the definition of a small forestland owner, as that te... |
84.34.010 | Legislative declaration. | The legislature hereby declares that it is in the best interest of the state to maintain, preserve, conserve and otherwise continue in existence adequate open space lands for the production of food, fiber and forest crops, and to assure the use and enjoyment of natural resources and scenic beauty for the economic and s... |
84.34.020 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Open space land" means (a) any land area so designated by an official comprehensive land use plan adopted by any city or county and zoned accordingly; or (b) any land area, the preservation of which in its ... |
84.34.030 | Applications for current use classification—Forms—Fee—Times for making. | (1) An owner of land desiring current use classification under RCW 84.34.020 must make application as follows: (a) Application for classification under RCW 84.34.020 (2) must be made to the county assessor upon forms prepared by the state department of revenue and supplied by the county assessor. (b) Application for cl... |
84.34.035 | Applications for current use classification—Approval or denial—Appeal—Duties of assessor upon approval. | The assessor shall act upon the application for current use classification of farm and agricultural lands under RCW 84.34.020 (2), with due regard to all relevant evidence. The application shall be deemed to have been approved unless, prior to the first day of May of the year after such application was mailed or delive... |
84.34.037 | Applications for current use classification—To whom made—Factors—Review. | (1) Applications for classification or reclassification under RCW 84.34.020 (1) shall be made to the county legislative authority. An application made for classification or reclassification of land under RCW 84.34.020 (1) (b) and (c) which is in an area subject to a comprehensive plan shall be acted upon in the same ma... |
84.34.041 | Application for current use classification—Forms—Public hearing—Approval or denial. | (1) An application for current use classification or reclassification under RCW 84.34.020 (3) must be made to the county legislative authority. The application must be made upon forms prepared by the department of revenue and supplied by the granting authority and must include the following elements that constitute a t... |
84.34.050 | Notice of approval or disapproval—Procedure when approval granted. | (1) The granting authority shall immediately notify the assessor and the applicant of its approval or disapproval which shall in no event be more than six months from the receipt of said application. No land other than farm and agricultural land shall be classified under this chapter until an application in regard ther... |
84.34.055 | Open space priorities—Open space plan and public benefit rating system. | (1)(a) The county legislative authority may direct the county planning commission to set open space priorities and adopt, after a public hearing, an open space plan and public benefit rating system for the county. The plan shall consist of criteria for determining eligibility of lands, the process for establishing a pu... |
84.34.060 | Determination of true and fair value of classified land—Computation of assessed value. | In determining the true and fair value of open space land and timberland, which has been classified as such under the provisions of this chapter, the assessor shall consider only the use to which such property and improvements is currently applied and shall not consider potential uses of such property. The assessed val... |
84.34.065 | Determination of true and fair value of farm and agricultural land—Definitions. | (1) The true and fair value of farm and agricultural land shall be determined by consideration of the earning or productive capacity of comparable lands from crops grown most typically in the area averaged over not less than five years, capitalized at indicative rates. The earning or productive capacity of farm and agr... |
84.34.070 | Withdrawal from classification. | (1)(a) When land has once been classified under this chapter, it must remain under such classification and must not be applied to other use except as provided by subsection (2) of this section for at least ten years from the date of classification. It must continue under such classification until and unless withdrawn f... |
84.34.080 | Change in use. | When land which has been classified under this chapter as open space land, farm and agricultural land, or timberland is applied to some other use, except through compliance with RCW 84.34.070 , or except as a result solely from any one of the conditions listed in RCW 84.34.108 (6), the owner shall within 60 days notify... |
84.34.090 | Extension of additional tax and penalties on tax roll—Lien. | The additional tax and penalties, if any, provided by RCW 84.34.070 and 84.34.080 shall be extended on the tax roll and shall be, together with the interest thereon, a lien on the land to which such tax applies as of January 1st of the year for which such additional tax is imposed. Such lien shall have priority as prov... |
84.34.100 | Payment of additional tax, penalties, and/or interest. | The additional tax, penalties, and/or interest provided by RCW 84.34.070 and 84.34.080 shall be payable in full thirty days after the date which the treasurer's statement therefor is rendered. Such additional tax when collected shall be distributed by the county treasurer in the same manner in which current taxes appli... |
84.34.108 | Removal of classification—Factors—Notice of continuance—Additional tax—Lien—Delinquencies—Exemptions. | (1) When land has once been classified under this chapter, a notation of the classification must be made each year upon the assessment and tax rolls and the land must be valued pursuant to RCW 84.34.060 or 84.34.065 until removal of all or a portion of the classification by the assessor upon occurrence of any of the fo... |
84.34.111 | Remedies available to owner liable for additional tax. | The owner of any land as to which additional tax is imposed as provided in this chapter shall have with respect to valuation of the land and imposition of the additional tax all remedies provided by this title.
[ 1998 c 311 s 14 ; 1973 1st ex.s. c 212 s 13 .] |
84.34.121 | Information required. | The assessor may require owners of land classified under this chapter to submit pertinent data regarding the use of the land, productivity of typical crops, and such similar information pertinent to continued classification and appraisal of the land.
[ 1973 1st ex.s. c 212 s 14 .] |
84.34.131 | Valuation of timber not affected. | Nothing in this chapter shall be construed as in any manner affecting the method for valuation of timber standing on timberland which has been classified under this chapter.
[ 1998 c 311 s 15 ; 1973 1st ex.s. c 212 s 16 .] |
84.34.141 | Rules and regulations. | The department of revenue of the state of Washington shall make such rules and regulations consistent with this chapter as shall be necessary or desirable to permit its effective administration.
[ 1998 c 311 s 16 ; 1973 1st ex.s. c 212 s 17 .] |
84.34.145 | Advisory committee. | The county legislative authority shall appoint a five member committee representing the active farming community within the county to serve in an advisory capacity to the assessor in implementing assessment guidelines as established by the department of revenue for the assessment of open space, farms and agricultural l... |
84.34.150 | Reclassification of land classified under prior law which meets definition of farm and agricultural land. | Land classified under the provisions of chapter 84.34 RCW prior to July 16, 1973 which meets the criteria for classification under this chapter, is hereby reclassified under this chapter. This change in classification shall be made without additional tax, applicable interest, penalty, or other requirements, but subsequ... |
84.34.155 | Reclassification of land classified as timberland which meets definition of forestland under chapter84.33RCW. | Land classified under the provisions of RCW 84.34.020 (2) or (3) which meets the definition of forestland under the provisions of chapter 84.33 RCW, upon request for such change made by the owner to the granting authority, shall be reclassified by the assessor under the provisions of chapter 84.33 RCW. This change in c... |
84.34.160 | Information on current use classification—Publication and dissemination. | The department of revenue and each granting authority is hereby directed to publicize the qualifications and manner of making applications for classification. Notice of the qualifications, method of making applications, and availability of further information on current use classification shall be included with every n... |
84.34.200 | Acquisition of open space, etc., land or rights to future development by counties, cities, or metropolitan municipal corporations—Legislative declaration—Purposes. | The legislature finds that the haphazard growth and spread of urban development is encroaching upon, or eliminating, numerous open areas and spaces of varied size and character, including many devoted to agriculture, the cultivation of timber, and other productive activities, and many others having significant recreati... |
84.34.210 | Acquisition of open space, land, or rights to future development by certain entities—Authority to acquire—Conveyance or lease back. | Any county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130 , or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250 , may acquire by purchase, gift, grant, bequest, devise, leas... |
84.34.220 | Acquisition of open space, land, or rights to future development by certain entities—Developmental rights—"Conservation futures"—Acquisition—Restrictions. | In accordance with the authority granted in RCW 84.34.210 , a county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130 , or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250 , m... |
84.34.230 | Acquisition of open space, etc., land or rights to future development by certain entities—Additional property tax levy authorized. | Conservation futures are a useful tool for counties to preserve lands of public interest for future generations. Counties are encouraged to use some conservation futures as one tool for salmon preservation purposes. For the purpose of acquiring conservation futures and other rights and interests in real property pursua... |
84.34.240 | Acquisition of open space, etc., land or rights to future development by certain entities—Conservation futures fund—Additional requirements, authority. | Conservation futures are a useful tool for counties to preserve lands of public interest for future generations. Counties are encouraged to use some conservation futures as one tool for salmon preservation purposes. (1) Any board of county commissioners may establish by resolution a special fund which may be termed a c... |
84.34.250 | Nonprofit nature conservancy corporation or association defined. | As used in RCW 84.34.210 , as now or hereafter amended, RCW 84.34.220 , as now or hereafter amended, and *RCW 79A.15.010 , "nonprofit nature conservancy corporation or association" means an organization which qualifies as being tax exempt under 26 U.S.C. section 501(c) (of the Internal Revenue Code) as it exists on Jun... |
84.34.300 | Special benefit assessments for farm and agricultural land or timberland—Legislative findings—Purpose. | (1) The legislature finds that farming, timber production, and the related agricultural and forest industries have historically been and currently are central factors in the economic and social lifeblood of the state; that it is a fundamental policy of the state to protect agricultural and timberlands as a major natura... |
84.34.310 | Special benefit assessments for farm and agricultural land or timberland—Definitions. | As used in RCW 84.34.300 through 84.34.380 , unless a different meaning is required, the words defined in this section shall have the meanings indicated. (1) The term "average rate of inflation" shall mean the annual rate of inflation as determined by the department of revenue averaged over the period of time as provid... |
84.34.320 | Special benefit assessments for farm and agricultural land or timberland—Exemption from assessment—Procedures relating to exemption—Constructive notice of potential liability—Waiver of exemption. | (1) Any land classified as farm and agricultural land or timberland pursuant to chapter 84.34 RCW at the earlier of the times the legislative authority of a local government adopts a resolution, ordinance, or legislative act to: (a) Create a local improvement district, in which such land is included or would have been ... |
84.34.330 | Special benefit assessments for farm and agricultural land or timberland—Withdrawal from classification or change in use—Liability—Amount—Due date—Lien. | (1) Whenever farm and agricultural land or timberland has once been exempted from special benefit assessments under RCW 84.34.320 , and except as provided in subsection (2) of this section, any withdrawal or removal from classification as farm and agricultural land or timberland under chapter 84.34 RCW results in the f... |
84.34.340 | Special benefit assessments for farm and agricultural land or timberland—Withdrawal or removal from classification—Notice to local government—Statement to owner of amounts payable—Delinquency date—Enforcement procedures. | (1) Whenever farm and agricultural land or timberland is withdrawn or removed from its current use classification as farm and agricultural land or timberland, except as provided in subsection (2) of this section, the county assessor of the county in which the land is located must give written notice of the withdrawal o... |
84.34.350 | Special benefit assessments for farm and agricultural land—Use of payments collected. | Payments collected pursuant to RCW 84.34.330 and 84.34.340 , or by enforcement procedures referred to therein, after the payment of the expenses of their collection, shall first be applied to the payment of general or special debt incurred to finance the improvements related to the special benefit assessments, and, if ... |
84.34.360 | Special benefit assessments for farm and agricultural land or timberland—Rules to implement RCW84.34.300through84.34.380. | The department of revenue shall adopt rules it shall deem necessary to implement RCW 84.34.300 through 84.34.380 which shall include, but not be limited to, procedures to determine the extent to which a portion of the land otherwise exempt may be subject to a special benefit assessment for the actual connection to the ... |
84.34.380 | Special benefit assessments for farm and agricultural land or timberland—Application of exemption to rights and interests preventing nonagricultural or nonforest uses. | Farm and agricultural land or timberland on which the right to future development has been acquired by any local government, the state of Washington, or the United States government shall be exempt from special benefit assessments in lieu of assessment for such purposes in the same manner, and under the same liabilitie... |
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 benefi... |
84.34.390 | Application—Chapter79.44RCW—Assessments against public lands. | Nothing in RCW 84.34.300 through 84.34.340 or 84.34.360 through 84.34.380 shall amend the provisions of chapter 79.44 RCW.
[ 1992 c 52 s 25 .] |
84.34.400 | County option to merge timberland and designated forestland programs. | (1) A county legislative authority may opt to merge its timberland classification with its designated forestland program. To merge the programs, the authority must enact an ordinance that: (a) Terminates the timberland classification; and (b) Declares that the land that had been classified as timberland is designated f... |
84.34.410 | Application—Cannabis land uses. | The provisions of this chapter do not apply with respect to land used in the growing, raising, or producing of cannabis, useable cannabis, or cannabis-infused products as those terms are defined under RCW 69.50.101 .
[ 2022 c 16 s 166 ; 2014 c 140 s 27 .]
Intent — Finding — 2022 c 16: See note following RCW 69.50.101 . |
84.34.910 | Effective date—1970 ex.s. c 87. | The provisions of this act shall take effect on January 1, 1971.
[ 1970 ex.s. c 87 s 16 .] |
84.34.922 | Severability—1979 c 84. | If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected.
[ 1979 c 84 s 11 .] |
84.34.923 | Effective date—1992 c 69. | This act shall take effect January 1, 1993.
[ 1992 c 69 s 22 .] |
84.36.005 | Property subject to taxation. | All property now existing, or that is hereafter created or brought into this state, shall be subject to assessment and taxation for state, county, and other taxing district purposes, upon equalized valuations thereof, fixed with reference thereto on the first day of January at twelve o'clock meridian in each year, exce... |
84.36.010 | Public, certain public-private and tribal property exempt. | (1) All property belonging exclusively to the United States, the state, or any county or municipal corporation; all property belonging exclusively to any federally recognized Indian tribe, if (a) the tribe is located in the state, and (b) the property is used exclusively for essential government services; all state rou... |
84.36.012 | Tribal property exemption—Application. | (1) To qualify in any year for exempt status for real or personal property used exclusively for essential government services under RCW 84.36.010 , a federally recognized Indian tribe must file an initial application with the department of revenue on or before October 1st of the prior year. All applications must be fil... |
84.36.015 | Property valued at less than five hundred dollars—Exceptions. | (1) Each parcel of real property, and each personal property account, that has an assessed value of less than five hundred dollars is exempt from taxation. (2) This section does not apply to personal property to which the exemption from taxation under RCW 84.36.110 (2) may be applied or to real property which qualifies... |
84.36.020 | Cemeteries, churches, parsonages, convents, and grounds. | The following real and personal property shall be exempt from taxation: (1) All lands, buildings, and personal property required for necessary administration and maintenance, used, or to the extent used, exclusively for public burying grounds or cemeteries without discrimination as to race, color, national origin or an... |
84.36.030 | Property used for character building, benevolent, protective, or rehabilitative social services—Camp facilities—Veteran or relief organization owned property—Property of nonprofit organizations that issue debt for student loans or that are guarantee agencies. | The following real and personal property is exempt from taxation: (1)(a) Property owned by nonprofit organizations or associations, organized and conducted for nonsectarian purposes, which shall be used for character-building, benevolent, protective[,] or rehabilitative social services directed at persons of all ages. ... |
84.36.031 | Clarification of exemption in RCW84.36.030. | (1) Except as provided otherwise in subsection (2) of this section, property leased, loaned, sold with the option to repurchase, or otherwise made available to organizations described in RCW 84.36.030 is not exempt from taxation. (2) Property remains eligible for the exemption under RCW 84.36.030 , if: (a) The property... |
84.36.032 | Administrative offices of nonprofit religious organizations. | The real and personal property of the administrative offices of nonprofit recognized religious organizations shall be exempt to the extent that the property is used for the administration of the religious programs of the organization and such other programs as would be exempt under RCW 84.36.020 and 84.36.030 as now or... |
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