reglab/housing_qa huggingface dataset:
WA Rev Code § 84.33.089 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.089 - Estimates of harvestable public forestland—Adjustments.

RCW 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 option, to make its own estimates for public forestland in that county. In estimating the number of acres, the department must use the best available information to include public land comparable to private land that qualifies as forestland for assessment purposes and exclude other public lands. The department is not required to update the estimates unless improved information becomes available. The department of natural resources must assist the department with these determinations by providing any data and information in the possession of the department of natural resources on public forestlands, broken out by county and legal description, including a detailed map of each county showing the location of the described lands. The data and information must be provided to the department by July 15th of each year. In addition, the department may contract with other parties to provide data or assistance necessary to implement this section.(2) To accommodate the phase-in of the county forest excise tax on the harvest of timber from public lands as provided in RCW 84.33.051, the department must adjust its actual estimates of the number of acres of public forestland that are available for timber harvesting. The department must reduce its estimates for the following years by the following amounts:(a) For calendar year 2005, 70 percent;(b) For calendar year 2006, 62.5 percent;(c) For calendar year 2007, 55 percent;(d) For calendar year 2008, 47.5 percent;(e) For calendar year 2009, 40 percent;(f) For calendar year 2010, 32.5 percent;(g) For calendar year 2011, 22.5 percent;(h) For calendar year 2012, 15 percent;(i) For calendar year 2013, 7.5 percent; and(j) For calendar year 2014 and thereafter, the department may not reduce its estimates of the number of acres of public forestland that are available for timber harvesting.[ 2017 c 323 § 901; 2004 c 177 § 6.]NOTES:Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.Effective date—2004 c 177: See note following RCW 84.33.035.
WA Rev Code § 84.33.091 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.091 - Tables of stumpage values—Revised tables—Legislative review—Appeal.

RCW 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 use the following July through December 31, the department shall prepare tables of stumpage values of each species or subclassification of timber within these units. The stumpage value shall be the amount that each such species or subclassification would sell for at a voluntary sale made in the ordinary course of business for purposes of immediate harvest. These stumpage values, expressed in terms of a dollar amount per thousand board feet or other unit measure, shall be determined in a manner which makes reasonable and adequate allowances for age, size, quality, costs of removal, accessibility to point of conversion, market conditions, and all other relevant factors from:(a) Gross proceeds from sales on the stump of similar timber of like quality and character at similar locations, and in similar quantities;(b) Gross proceeds from sales of logs adjusted to reflect only the portion of such proceeds attributable to value on the stump immediately prior to harvest; or(c) A combination of (a) and (b) of this subsection.(2) Upon application from any person who plans to harvest damaged timber, the stumpage values for which have been materially reduced from the values shown in the applicable tables due to damage resulting from fire, blow down, ice storm, flood, or other sudden unforeseen cause, the department shall revise the stumpage value tables for any area in which such timber is located and shall specify any additional accounting or other requirements to be complied with in reporting and paying the tax.(3) The preliminary area designations and stumpage value tables and any revisions thereof are subject to review by the ways and means committees of the house of representatives and senate prior to finalization. Tables of stumpage values shall be signed by the director or the director's designee. A copy thereof shall be mailed to anyone who has submitted to the department a written request for a copy.(4) On or before the sixtieth day after the date of final adoption of any stumpage value tables, any harvester may appeal to the board of tax appeals for a revision of stumpage values for an area determined pursuant to subsection (3) of this section.[ 1998 c 311 § 13; 1984 c 204 § 11.]NOTES:Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
WA Rev Code § 84.33.096 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.096 - Application of excise taxes' administrative provisions and definitions.

RCW 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 § 13.]NOTES:Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
WA Rev Code § 84.33.145 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.145 - Compensating tax.

RCW 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 purposes of (a), (b), or (c) of this subsection, the designated forestland may not be considered removed from designation for purposes of the compensating tax under RCW 84.33.140 until the application for current use classification under chapter 84.34 RCW is denied or the property is removed from classification under RCW 84.34.108.(2) Upon removal of classification under RCW 84.34.108, the amount of compensating tax due under this chapter is equal to:(a) The difference, if any, between the amount of tax last levied on the land as designated forestland and an amount equal to the new assessed valuation of the land when removed from classification under RCW 84.34.108 multiplied by the dollar rate of the last levy extended against the land, multiplied by(b) A number equal to:(i) The number of years the land was designated under this chapter, if the total number of years the land was designated under this chapter and classified under chapter 84.34 RCW is less than ten; or(ii) Ten minus the number of years the land was classified under chapter 84.34 RCW, if the total number of years the land was designated under this chapter and classified under chapter 84.34 RCW is at least ten.(3) Nothing in this section authorizes the continued designation under this chapter or defers or reduces the compensating tax imposed upon forestland not transferred to classification under subsection (1) of this section that does not meet the definition of forestland under RCW 84.33.035. Nothing in this section affects the additional tax imposed under RCW 84.34.108.(4) In a county with a population of more than six hundred thousand inhabitants or in a county with a population of at least two hundred forty-five thousand inhabitants that borders Puget Sound as defined in RCW 90.71.010, no amount of compensating tax is due under this section if the removal from classification under RCW 84.34.108 results from a transfer of property described in RCW 84.34.108(6).[ 2014 c 137 § 4; 2012 c 170 § 2; 2009 c 354 § 4; 2001 c 249 § 4; 1999 sp.s. c 4 § 704; 1997 c 299 § 3; 1992 c 69 § 3; 1986 c 315 § 3.]NOTES:Finding—Intent—2009 c 354: See note following RCW 84.33.140.Part headings not law—1999 sp.s. c 4: See note following RCW 77.85.180.Effective date—1997 c 299: See note following RCW 84.33.140.Effective date—1992 c 69: See RCW 84.34.923.
WA Rev Code § 84.33.170 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.170 - Application of chapter to Christmas trees.

RCW 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-rotation hardwoods stand shall not be taxed as provided in RCW 84.33.140. However, short-rotation hardwoods, which are cultivated by agricultural methods, on land classified as timberland under chapter 84.34 RCW, shall be subject to the excise tax imposed under this chapter.[ 2001 c 249 § 5; 1995 c 165 § 2; 1984 c 204 § 24; 1983 c 3 § 226; 1971 ex.s. c 294 § 17.]NOTES:Application—1995 c 165: See note following RCW 84.33.035.Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
WA Rev Code § 84.33.175 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.175 - Application of tax—Sale of land to governmental agency with reservation of rights to timber—Conveyance by governmental agency of trees.

RCW 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 harvested after April 4, 1986, that any governmental agency, by quit claim deed, as partial consideration for payment of the purchase price, conveyed for a specific period of years, or in perpetuity, all forest trees, standing, growing, or lying on the described land, to the taxpayer, regardless of the date on which the contract was entered.[ 1986 c 315 § 8.]
WA Rev Code § 84.33.200 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.200 - Legislative review of timber tax system—Information and data to be furnished.

RCW 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 rules to be adopted by the department of revenue establishing the stumpage values provided for in RCW 84.33.091, such rules shall be effective not less than thirty days after transmitting to the staffs of the senate and house ways and means committees (or their successor committees) the same proposed rules as have been previously filed with the office of the code reviser pursuant to RCW 34.05.320.(3) The department of revenue and the department of natural resources shall make available to the revenue committees of the senate and house of representatives of the state legislature information and data, as it may be available, pertaining to the status of forestland grading throughout the state, the collection of timber excise tax revenues, the distribution and allocation of timber excise tax revenues to the state and local taxing districts, and any other information as may be necessary for the proper legislative review and implementation of the timber excise tax system, and in addition, the departments shall provide an annual report of such matters in January of each year to such committees.[ 2001 c 320 § 17; 1998 c 245 § 170; 1989 c 175 § 179; 1984 c 204 § 25; 1979 c 6 § 4; 1974 ex.s. c 187 § 9.]NOTES:Effective date—2001 c 320: See note following RCW 11.02.005.Effective date—1989 c 175: See note following RCW 34.05.010.Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.Severability—1974 ex.s. c 187: See note following RCW 84.33.130.
WA Rev Code § 84.33.220 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.220 - Forestland valuation—Withdrawal from designation or change in use—Liability.

RCW 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, the land shall immediately become liable for:(a) The amount of the special benefit assessment listed in the notice provided for in RCW 84.33.210; plus(b) Interest on the amount determined in (a) of this subsection, compounded annually at a rate equal to the average rate of inflation from the time the initial notice is filed by the governmental entity that created the local improvement district as provided in RCW 84.33.210, to the time the owner or the assessor removes the land from the exemption category provided by this chapter; or(2) If the bonds used to fund the improvement in the local improvement district have been completely retired, the land shall immediately become liable for:(a) The amount of the special benefit assessment listed in the notice provided for in RCW 84.33.210; plus(b) Interest on the amount determined in (a) of this subsection compounded annually at a rate equal to the average rate of inflation from the time the initial notice is filed by the governmental entity that created the local improvement district as provided in RCW 84.33.210, to the time the bonds used to fund the improvement have been retired; plus(c) Interest on the total amount determined in (a) and (b) of this subsection at a simple per annum rate equal to the average rate of inflation from the time the bonds used to fund the improvement have been retired to the time the owner or the assessor removes the land from the exemption category provided by this chapter;(3) The amount payable under this section shall become due on the date the land is removed from its forestland designation. This amount shall be a lien on the land prior and superior to any other lien whatsoever except for the lien for general taxes, and shall be enforceable in the same manner as the collection of special benefit assessments are enforced by that local government.[ 2001 c 249 § 7; 1992 c 52 § 8.]
WA Rev Code § 84.33.230 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.230 - Forestland valuation—Change in designation—Notice.

RCW 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 assessor, the local government shall mail a written statement to the owner of the land for the amounts payable as provided in RCW 84.33.220. The amounts due shall be delinquent if not paid within one hundred eighty days after the date of mailing of the statement. The amount payable shall be 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 shall not exceed the rate provided in RCW 84.33.220.[ 2001 c 249 § 8; 1992 c 52 § 9.]
WA Rev Code § 84.33.240 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.240 - Forestland valuation—Change in classification or use—Application of payments.

RCW 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 such debt is retired, then into the maintenance fund or general fund of the governmental entity that 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.[ 1992 c 52 § 10.]
WA Rev Code § 84.33.250 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.250 - Forestland valuation—Special benefit assessments.

RCW 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 domestic water system or sewerage facilities; (2) access to the road improvement in relation to its value as forestland as distinguished from its value under more intensive uses; and (3) the lands that benefit from or cause the need for a local improvement district. The provision for limited special benefit assessments shall not relieve the land from liability for the amounts provided in RCW 84.33.220 and 84.33.230 when the land is removed from its forestland designation.[ 2001 c 249 § 9; 1992 c 52 § 11.]
WA Rev Code § 84.33.260 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.260 - Forestland valuation—Withdrawal from designation or change in use—Benefit assessments.

RCW 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 land that is removed or changed in use.[ 2001 c 249 § 10; 1992 c 52 § 12.]
WA Rev Code § 84.33.270 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.270 - Forestland valuation—Government future development right—Conserving forestland—Exemptions.

RCW 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, as land designated under this chapter as forestland, for as long as the designation applies.(2) Any interest, development right, easement, covenant, or other contractual right that effectively protects, preserves, maintains, improves, restores, prevents the future nonforest use of, or otherwise conserves forestland shall be exempt from special benefit assessments as long as the development right or other interest effectively serves to prevent nonforest development of the land.[ 2001 c 249 § 11; 1992 c 52 § 13.]
WA Rev Code § 84.33.280 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.33 - Timber and Forestlands.|84.33.280 - Applicant for forestry riparian easement program—Department to rely on certain documents.

RCW 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 term is defined in RCW 76.13.120. Nothing in this section, or RCW 76.13.160, prohibits the department from providing the department of natural resources with aggregate or general information.[ 2004 c 102 § 3.]
WA Rev Code § 84.34.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.010 - Legislative declaration.

RCW 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 social well-being of the state and its citizens. The legislature further declares that assessment practices must be so designed as to permit the continued availability of open space lands for these purposes, and it is the intent of this chapter so to provide. The legislature further declares its intent that farm and agricultural lands shall be valued on the basis of their value for use as authorized by section 11 of Article VII of the Constitution of the state of Washington.[ 1973 1st ex.s. c 212 § 1; 1970 ex.s. c 87 § 1.]