reglab/housing_qa huggingface dataset:
WA Rev Code § 84.34.250 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.250 - Nonprofit nature conservancy corporation or association defined.

RCW 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 June 25, 1976 and one which has as one of its principal purposes the conducting or facilitating of scientific research; the conserving of natural resources, including but not limited to biological resources, for the general public; or the conserving of open spaces, including but not limited to wildlife habitat to be utilized as public access areas, for the use and enjoyment of the general public.[ 2009 c 341 § 6; 1975-'76 2nd ex.s. c 22 § 4.]NOTES:*Reviser's note: RCW 79A.15.010 was amended by 2016 c 149 § 2, changing the term "nonprofit nature conservancy corporation or association" to "nonprofit nature conservancies."
WA Rev Code § 84.34.310 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.310 - Special benefit assessments for farm and agricultural land or timberland—Definitions.

RCW 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 provided in *RCW 84.34.330 (1) and (2). Such determination shall be published not later than January 1 of each year for use in that assessment year.(2) "Farm and agricultural land" shall mean the same as defined in RCW 84.34.020(2).(3) "Local government" shall mean any city, town, county, water-sewer district, public utility district, port district, flood control district, or any other municipal corporation, quasi-municipal corporation, or other political subdivision authorized to levy special benefit assessments for sanitary and/or storm sewerage systems, domestic water supply and/or distribution systems, or road construction or improvement purposes. "Local government" does not include an irrigation district with respect to any local improvement district created or local improvement assessment levied by that irrigation district.(4) "Local improvement district" shall mean any local improvement district, utility local improvement district, local utility district, road improvement district, or any similar unit created by a local government for the purpose of levying special benefit assessments against property specially benefited by improvements relating to such districts.(5) "Owner" shall mean the same as defined in RCW 84.34.020(5) or the applicable statutes relating to special benefit assessments.(6) "Special benefit assessments" shall mean special assessments levied or capable of being levied in any local improvement district or otherwise levied or capable of being levied by a local government to pay for all or part of the costs of a local improvement and which may be levied only for the special benefits to be realized by property by reason of that local improvement.(7) "Timberland" shall mean the same as defined in RCW 84.34.020(3).[ 2013 c 177 § 2; 1999 c 153 § 71; 1992 c 52 § 15; 1979 c 84 § 2.]NOTES:Reviser's note: *(1) RCW 84.34.330 was amended by 2014 c 137 § 9, changing subsections (1) and (2) to subsection (1)(a) and (b).(2) The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).Part headings not law—1999 c 153: See note following RCW 57.04.050.
WA Rev Code § 84.34.340 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|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.

RCW 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 or removal to the local government or its successor that filed with the assessor the notice required by RCW 84.34.320. Upon receipt of the notice from the assessor, the local government must mail a written statement to the owner of the land for the amounts payable as provided in RCW 84.34.330. The amounts due are delinquent if not paid within one hundred eighty days after the date of mailing of the statement, and are 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 may not exceed the rate provided in RCW 84.34.330.(2) Designation as forestland under RCW 84.33.130(1) as a result of a merger adopted under RCW 84.34.400 is not considered a withdrawal or removal under this section.[ 2014 c 137 § 10; 1992 c 52 § 18; 1979 c 84 § 5.]
WA Rev Code § 84.34.350 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.350 - Special benefit assessments for farm and agricultural land—Use of payments collected.

RCW 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 such debt is retired, then into the maintenance fund or general fund of the governmental entity which created the local improvement district, or its successor, for any of the following purposes: (1) Redemption or servicing of outstanding obligations of the district; (2) maintenance expenses of the district; or (3) construction or acquisition of any facilities necessary to carry out the purpose of the district.[ 1979 c 84 § 6.]
WA Rev Code § 84.34.360 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.360 - Special benefit assessments for farm and agricultural land or timberland—Rules to implement RCW 84.34.300 through 84.34.380.

RCW 84.34.360 Special benefit assessments for farm and agricultural land or timberland—Rules to implement RCW 84.34.300 through 84.34.380.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 domestic water system or sewerage facilities, and further to determine the extent to which all or a portion of such land may be subject to a special benefit assessment for access to the road improvement in relation to its value as farm and agricultural land or timberland as distinguished from its value under more intensive uses. The provision for limited special benefit assessments shall not relieve such land from liability for the amounts provided in RCW 84.34.330 and 84.34.340 when such land is withdrawn or removed from its current use classification as farm and agricultural land or timberland.[ 1992 c 69 § 18; 1992 c 52 § 19; 1979 c 84 § 7.]NOTES:Reviser's note: This section was amended by 1992 c 52 § 19 and by 1992 c 69 § 18, each without reference to the other. Both amendments are incorporated in the publication of this section pursuant to RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
WA Rev Code § 84.34.370 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|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).

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.]RCW 84.34.370Special benefit assessments for farm and agricultural land or timberland—Assessments due on land withdrawn or changed (as amended by 2014 c 137).(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.
WA Rev Code § 84.34.380 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|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.

RCW 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 liabilities for payment and interest, as land classified under this chapter as farm and agricultural land or timberland, for as long as such classification applies.Any interest, development right, easement, covenant, or other contractual right which effectively protects, preserves, maintains, improves, restores, prevents the future nonagricultural or nonforest use of, or otherwise conserves farm and agricultural land or timberland shall be exempt from special benefit assessments as long as such development right or other such interest effectively serves to prevent nonagricultural or nonforest development of such land.[ 1992 c 52 § 21; 1979 c 84 § 9.]
WA Rev Code § 84.34.390 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.390 - Application—Chapter 79.44 RCW—Assessments against public lands.

RCW 84.34.390 Application—Chapter 79.44 RCW—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 § 25.]
WA Rev Code § 84.34.400 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.400 - County option to merge timberland and designated forestland programs.

RCW 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 forestland under chapter 84.33 RCW.(2) After a county timberland program is terminated:(a) Land that had been classified as timberland within the county is deemed to be designated forestland under the provisions of RCW 84.33.130(1) and is no longer considered to be classified timberland for the purposes of this chapter; and(b) Any agreement prepared by the granting authority when an application was approved classifying land as timberland is terminated and no longer in effect.(3) A county must notify the department after taking action under this section. The department must maintain a list of all counties that have provided this notice on their agency internet website.[ 2014 c 137 § 5.]
WA Rev Code § 84.34.410 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.410 - Application—Marijuana land uses.

RCW 84.34.410 Application—Marijuana land uses.The provisions of this chapter do not apply with respect to land used in the growing, raising, or producing of marijuana, useable marijuana, or marijuana-infused products as those terms are defined under RCW 69.50.101.[ 2014 c 140 § 27.]
WA Rev Code § 84.34.910 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.910 - Effective date—1970 ex.s. c 87.

RCW 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 § 16.]
WA Rev Code § 84.34.922 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.922 - Severability—1979 c 84.

RCW 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 § 11.]
WA Rev Code § 84.34.923 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.923 - Effective date—1992 c 69.

RCW 84.34.923 Effective date—1992 c 69.This act shall take effect January 1, 1993.[ 1992 c 69 § 22.]
WA Rev Code § 84.36.005 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.005 - Property subject to taxation.

RCW 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, excepting such as is exempted from taxation by law.[ 1961 c 15 § 84.36.005. Prior: 1955 c 196 § 2; prior: 1939 c 206 § 8, part; 1933 ex.s. c 19 § 1, part; 1933 c 115 § 1, part; 1929 c 126 § 1, part; 1925 ex.s. c 130 § 7, part; 1915 c 131 § 1, part; 1903 c 178 § 1, part; 1901 c 176 § 1, part; 1899 c 141 § 2, part; 1897 c 71 §§ 1, 5, part; 1895 c 176 § 2, part; 1893 c 124 §§ 1, 5, part; 1891 c 140 §§ 1, 5, part; 1890 p 532 §§ 1, 5, part; 1886 p 47 § 1, part; Code 1881 § 2829, part; 1871 p 37 § 4, part; 1869 p 176 § 4, part; 1867 p 61 § 2, part; 1854 p 331 § 2, part; RRS § 11111, part. Formerly RCW 84.40.010.]
WA Rev Code § 84.36.012 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.012 - Tribal property exemption—Application.

RCW 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 filed on forms prescribed by the department and signed by an authorized agent of the federally recognized tribe. (2) If the use for essential government services is based in whole or in part on economic development, the application must also include: (a) If the economic development activities are those of a lessee, a declaration from both the federally recognized tribe and the lessee confirming a lease agreement exists for the exempt tax year. (b) If the property is subject to the payment in lieu of leasehold excise tax as described in RCW 82.29A.055, a declaration from both the federally recognized tribe and the county in which the property is located confirming that an agreement exists for the exempt tax year regarding the amount for the payment in lieu of leasehold excise tax.(3) A federally recognized Indian tribe which files an application under the requirements of subsection (2) of this section , must file an annual renewal application, on forms prescribed by the department of revenue, on or before October 1st of each year. The application must contain a declaration certifying the continuing exempt status of the real or personal property, and that the lease agreement or agreement for payment in lieu of leasehold excise tax continue in good standing, or that a new lease or agreement exists.[ 2014 c 207 § 9.]NOTES:Application—2014 c 207: See note following RCW 84.36.010.
WA Rev Code § 84.36.015 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.015 - Property valued at less than five hundred dollars—Exceptions.

RCW 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 for preferential tax treatment under this chapter or chapter 84.14, 84.26, 84.33, or 84.34 RCW.[ 1997 c 244 § 1.]NOTES:Effective date—1997 c 244: "This act takes effect January 1, 1999." [ 1997 c 244 § 3.]
WA Rev Code § 84.36.031 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.031 - Clarification of exemption in RCW 84.36.030.

RCW 84.36.031 Clarification of exemption in RCW 84.36.030.(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 is owned by an organization exempt under RCW 84.36.020 or 84.36.030 that loans, leases, or rents the property to another organization for the exempt purposes provided in RCW 84.36.030; or(b) The property is owned by an entity formed exclusively for the purpose of leasing the property to an organization that will use the property for the exempt purpose provided in RCW 84.36.030, if:(i) The lessee uses the property for the exempt purposes provided in RCW 84.36.030;(ii) The immediate previous owner of the property had received an exemption under RCW 84.36.020 or 84.36.030 for the property; and(iii) The benefit of the exemption inures to the benefit of the lessee organization.[ 2012 c 76 § 1; 2006 c 305 § 2; 1969 c 137 § 2.]
WA Rev Code § 84.36.032 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.032 - Administrative offices of nonprofit religious organizations.

RCW 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 hereafter amended. The provisions of RCW 84.36.020(2)(b) apply to this section.[ 2014 c 99 § 5; 1975 1st ex.s. c 291 § 13.]NOTES:Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
WA Rev Code § 84.36.035 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.36 - Exemptions.|84.36.035 - Property used by qualifying blood, tissue, or blood and tissue banks.

RCW 84.36.035 Property used by qualifying blood, tissue, or blood and tissue banks.(1) The following property is exempt from taxation: All property, whether real or personal, belonging to or leased by any nonprofit corporation or association and used exclusively in the business of a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank, or in the administration of these businesses. If the real or personal property is leased, the benefit of the exemption shall inure to the nonprofit corporation or association.(2) The definitions in RCW 82.04.324 apply to this section.(3) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805.[ 2014 c 99 § 6; 2004 c 82 § 4; 1995 2nd sp.s. c 9 § 1; 1971 ex.s. c 206 § 1.]NOTES:Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.Applicability—1995 2nd sp.s. c 9 §§ 1 and 2: "Sections 1 and 2 of this act are effective for taxes levied for collection in 1996 and thereafter." [ 1995 2nd sp.s. c 9 § 6.]Effective date—1995 2nd sp.s. c 9: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 9 § 7.]