§ 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 timber land 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.
Sections: Previous 84.33.088 84.33.089 84.33.091 84.33.096 84.33.130 84.33.140 84.33.145 84.33.170 84.33.175 84.33.200 84.33.210 84.33.220 84.33.230 84.33.240 84.33.250 Next
Last modified: April 7, 2009