52.20.027 - Lands subject to forest fire protection assessments exempt -- Separation of forest-type lands for tax and assessment purposes. - Washington Statutes

Lands subject to forest fire protection assessments exempt — Separation of forest-type lands for tax and assessment purposes.

RCW 52.20.010, 52.20.020, and 52.20.025 shall not apply to any tracts or parcels of wholly forest-type lands within the district which are required to pay forest fire protection assessments, as required by RCW 76.04.610; however, both the tax levy or special assessments of the district and the forest fire protection assessment shall apply to the forest land portion of any tract or parcel which is in the district containing a combination of both forest-type lands and nonforest-type lands or improvements: PROVIDED, That an owner has the right to have forest-type lands of more than twenty acres in extent separated from land bearing improvements and from nonforest-type lands for taxation and assessment purposes upon furnishing to the assessor a written request containing the proper legal description.

[1986 c 100 § 54; 1984 c 230 § 51; 1961 c 161 § 5.]