reglab/housing_qa huggingface dataset:
WA Rev Code § 84.26.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.080 - Duration of special valuation—Notice of disqualification.

RCW 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 transfer to an ownership making it exempt from property taxation; or(c) Removal of the special valuation by the assessor upon determination by the local review board that the property no longer qualifies as historic property or that the owner has failed to comply with the conditions established under RCW 84.26.050.(2) The sale or transfer to a new owner or transfer by reason of death of a former owner to a new owner does not disqualify the property from the special valuation provided by RCW 84.26.070 if:(a) The property continues to qualify as historic property; and(b) The new owner files a notice of compliance with the assessor of the county in which the property is located. Notice of compliance forms shall be prescribed by the state department of revenue and supplied by the county assessor. The notice shall contain a statement that the new owner is aware of the special valuation and of the potential tax liability involved when the property ceases to be valued as historic property under this chapter. The signed notice of compliance shall be attached to the real estate excise tax affidavit provided for in RCW 82.45.150. If the notice of compliance is not signed by the new owner and attached to the real estate excise tax affidavit, all additional taxes calculated pursuant to RCW 84.26.090 shall become due and payable by the seller or transferor at time of sale. The county auditor shall not accept an instrument of conveyance of specially valued historic property for filing or recording unless the new owner has signed the notice of compliance or the additional tax has been paid, as evidenced by the real estate excise tax stamp affixed thereto by the treasurer.(3) When the property ceases to qualify for the special valuation the owner shall immediately notify the state or local review board.(4) Before the additional tax or penalty imposed by RCW 84.26.090 is levied, in the case of disqualification, the assessor shall notify the taxpayer by mail, return receipt requested, of the disqualification.[ 2000 c 103 § 22; 1999 c 233 § 19; 1986 c 221 § 6; 1985 c 449 § 8.]NOTES:Effective date—1999 c 233: See note following RCW 4.28.320.
WA Rev Code § 84.26.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.090 - Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax.

RCW 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 subject to special valuation; plus(b) Interest on the amounts of the additional tax at the statutory rate charged on delinquent property taxes from the dates on which the additional tax could have been paid without penalty if the property had not been valued as historic property under this chapter; plus(c) A penalty equal to twelve percent of the amount determined in (a) and (b) of this subsection.(2) The additional tax and penalties, together with applicable interest thereon, shall become a lien on the property which shall have priority to and shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which the property may become charged or liable.(3) The additional tax, interest, and penalty shall not be imposed if the disqualification resulted solely from:(a) Sale or transfer of the property to an ownership making it exempt from taxation;(b) Alteration or destruction through no fault of the owner; or(c) A taking through the exercise of the power of eminent domain.[ 1986 c 221 § 7; 1985 c 449 § 9.]
WA Rev Code § 84.26.100 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.100 - Payment of additional tax—Distribution.

RCW 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 subject land are distributed.[ 1985 c 449 § 10.]
WA Rev Code § 84.26.110 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.110 - Special valuation—Request for assistance from state historic preservation officer authorized.

RCW 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 § 11.]
WA Rev Code § 84.26.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.120 - Rules.

RCW 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 limited to:(1) Elimination of visual blight due to past neglect of maintenance and repair to the exterior of the building, including replacement of broken or missing doors and windows, repair of deteriorated architectural features, and painting of exterior surfaces;(2) Correction of structural defects and hazards;(3) Protection from weather damage due to defective roofing, flashings, glazing, caulking, or lack of heat; and(4) Elimination of any condition on the premises which could cause or augment fire or explosion.[ 1985 c 449 § 12.]
WA Rev Code § 84.26.130 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.26 - Historic Property.|84.26.130 - Appeals from decisions on applications.

RCW 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 valuation, or any other dispute, may be appealed to the county board of equalization in accordance with RCW 84.40.038.[ 2001 c 185 § 2; 1989 c 175 § 178; 1985 c 449 § 13.]NOTES:Application—2001 c 185 §§ 1-12: See note following RCW 84.14.110.Effective date—1989 c 175: See note following RCW 34.05.010.
WA Rev Code § 84.33.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.010 - Legislative findings.

RCW 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 welfare requires that this state's system for taxation of timber and forestlands be modernized to assure the citizens of this state and its future generations the advantages to be derived from the continuous production of timber and forest products from the significant area of privately owned forests in this state. It is this state's policy to encourage forestry and restocking and reforesting of such forests so that present and future generations will enjoy the benefits which forest areas provide in enhancing water supply, in minimizing soil erosion, storm and flood damage to persons or property, in providing a habitat for wild game, in providing scenic and recreational spaces, in maintaining land areas whose forests contribute to the natural ecological equilibrium, and in providing employment and profits to its citizens and raw materials for products needed by everyone.(2) The combination of variations in quantities, qualities and locations of timber and forestlands, the fact that market areas for timber products are nationwide and worldwide and the unique long term nature of investment costs and risks associated with growing timber, all make exceedingly difficult the function of valuing and assessing timber and forestlands.(3) The existing ad valorem property tax system is unsatisfactory for taxation of standing timber and forestland and will significantly frustrate, to an ever increasing degree with the passage of time, the perpetual enjoyment of the benefits enumerated above.(4) For these reasons it is desirable, in exercise of the powers to promote the general welfare and to impose taxes; that(a) the ad valorem system for taxing timber be modified and discontinued in stages over a three year period during which such system will be replaced by one under which timber will be taxed on the basis of stumpage value at the time of harvest, and(b) forestland remain under the ad valorem taxation system but be taxed only as provided in this chapter and RCW 28A.150.250.[ 1990 c 33 § 598; 1984 c 204 § 16; 1971 ex.s. c 294 § 1.]NOTES:Purpose—Statutory references—Severability—1990 c 33: See RCW 28A.900.100 through 28A.900.102.Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
WA Rev Code § 84.33.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.040 - Timber exempt from ad valorem taxation.

RCW 84.33.040 Timber exempt from ad valorem taxation.Timber is exempt from ad valorem taxation.[ 2004 c 177 § 3; 1984 c 204 § 18; 1983 1st ex.s. c 62 § 7; 1971 ex.s. c 294 § 4.]NOTES:Application—2004 c 177 § 3: "Section 3 of this act applies to taxes levied for collection in 2005 and thereafter." [ 2004 c 177 § 7.]Effective date—2004 c 177: See note following RCW 84.33.035.Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.Short title—Intent—Effective dates—Applicability—1983 1st ex.s. c 62: See notes following RCW 84.36.477.
WA Rev Code § 84.33.041 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.041 - State excise tax on harvesters of timber imposed—Credit for county tax—Deposit of moneys in timber tax distribution account.

RCW 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 against the tax imposed under this section for any tax paid under RCW 84.33.051.(3) Moneys received as payment for the tax imposed under this section and RCW 84.33.051 shall be deposited in the timber tax distribution account hereby established in the state treasury.[ 1991 sp.s. c 13 § 26; 1985 c 57 § 87; 1984 c 204 § 2.]NOTES:Effective dates—Severability—1991 sp.s. c 13: See notes following RCW 18.08.240.Effective date—1985 c 57: See note following RCW 18.04.105.Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.Use of collection agencies to collect taxes outside the state: RCW 82.32.265.
WA Rev Code § 84.33.046 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.046 - Excise tax rate July 1, 1988, and thereafter.

RCW 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 § 7.]NOTES:Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
WA Rev Code § 84.33.051 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.051 - County excise tax on harvesters of timber authorized—Rate—Administration and collection—Deposit of moneys in timber tax distribution account—Use.

RCW 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 harvested from publicly owned land multiplied by the following rates:(a) For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;(b) For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;(c) For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;(d) For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;(e) For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;(f) For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;(g) For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;(h) For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;(i) For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;(j) For timber harvested January 1, 2014, and thereafter, 4.0 percent.(2) Before the effective date of any ordinance imposing a tax under this section, the county shall contract with the department of revenue for administration and collection of the tax. The tax collected by the department of revenue under this section shall be deposited by the department in the timber tax distribution account. Moneys in the account may be spent only for distributions to counties under RCW 84.33.081 and, after appropriation by the legislature, for the activities undertaken by the department of revenue relating to the collection and administration of the taxes imposed under this section and RCW 84.33.041. Appropriations are not required for distributions to counties under RCW 84.33.081.[ 2004 c 177 § 2; 1984 c 204 § 8.]NOTES:Effective date—2004 c 177: See note following RCW 84.33.035.Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
WA Rev Code § 84.33.074 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.074 - Excise tax on harvesters of timber—Calculation of tax by small harvesters—Election—Filing form.

RCW 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 the Scribner Decimal C Scale or other prevalent measuring practice adjusted to arrive at substantially equivalent measurements, as approved by the department of revenue.(3) Timber values shall be determined by either of the following methods, whichever is most appropriate to the circumstances of the harvest:(a) When standing timber is sold on the stump, the taxable value is the actual gross receipts received by the landowner from the sale of the standing timber.(b) When timber is sold after it has been harvested, the taxable value is the actual gross receipts from sale of the harvested timber minus the costs of harvesting and marketing the timber. When the taxpayer is unable to provide documented proof of harvesting and marketing costs, this deduction for harvesting and marketing costs shall be a percentage of the gross receipts from sale of the harvested timber as determined by the department of revenue but in no case less than twenty-five percent.(4) The department of revenue shall prescribe a short filing form which shall be as simple as possible.[ 1984 c 204 § 19; 1981 c 146 § 2.]NOTES:Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.Effective date—1981 c 146: "This act shall take effect January 1, 1982." [ 1981 c 146 § 3.]Severability—1981 c 146: "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." [ 1981 c 146 § 4.]
WA Rev Code § 84.33.075 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.075 - Excise tax on harvesters of timber—Exemption for certain nonprofit organizations, associations, or corporations.

RCW 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, or corporation derived from such timber sales are used solely for the expense of promoting, operating, and maintaining youth programs which are equally available to all, regardless of race, color, national origin, ancestry, or religious belief.In order to determine whether the harvesting of timber by a nonprofit organization, association, or corporation is exempt, the director of the department of revenue shall have access to its books.For the purposes of this section, a "nonprofit" organization, association, or corporation is one: (1) Which pays no part of its income directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws; and (2) which pays salary or compensation to its officers only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the public services of the state.[ 1984 c 204 § 20; 1980 c 134 § 6.]NOTES:Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
WA Rev Code § 84.33.0776 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.0776 - Timber harvest excise tax agreement credit.

RCW 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 § 4.]NOTES:Findings—Intent—2007 c 69: See note following RCW 43.06.475.
WA Rev Code § 84.33.078 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.078 - Harvesting and marketing costs for state or local government harvests.

RCW 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 costs as defined in RCW 84.33.035.[ 2011 c 101 § 3; 2004 c 177 § 4; 2003 c 313 § 11; 1986 c 65 § 1; 1984 c 204 § 22; 1983 1st ex.s. c 62 § 9.]NOTES:Effective date—2004 c 177: See note following RCW 84.33.035.Findings—Severability—2003 c 313: See notes following RCW 79.15.500.Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.Short title—Intent—Effective dates—Applicability—1983 1st ex.s. c 62: See notes following RCW 84.36.477.
WA Rev Code § 84.33.086 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.086 - Payment of tax.

RCW 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 on or before such date shall make out a return, upon such forms and setting forth such information as the department of revenue may require, showing the amount of tax for which the taxpayer is liable for the preceding quarterly period and shall sign and transmit the same to the department of revenue, together with a remittance for the amount of tax.(2) The taxes imposed by this chapter are in addition to any taxes imposed upon the same persons under chapter 82.04 RCW.(3) Any harvester incurring less than fifty dollars tax liability under this section in any calendar quarter is excused from the payment of such tax, but may be required by the department of revenue to file a return even though no tax may be due.[ 1987 c 166 § 1; 1984 c 204 § 10.]NOTES:Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.