[an error occurred while processing this directive] Revised Code of Washington - RCW Title 84 Property Taxes - Section 84.34.360 Special benefit assessments for farm and agricultural land or timber land -- Rules to implement RCW <a href= - Legal Research

Revised Code of Washington - RCW Title 84 Property Taxes - Section 84.34.360 Special benefit assessments for farm and agricultural land or timber land -- Rules to implement RCW

§ 84.34.360. Special benefit assessments for farm and agricultural land or timber land -- 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 timber land 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shall not relieve such land from liability for the amounts provided in RCW 84.34.330 and 84.34.340 when such land is withdrawn or removed from its current use classification as farm and agricultural land or timber land.

[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).

Sections:  Previous  84.34.250  84.34.300  84.34.310  84.34.320  84.34.330  84.34.340  84.34.350  84.34.360  84.34.370  84.34.380  84.34.390  84.34.900  84.34.910  84.34.920  84.34.921  Next

Last modified: April 7, 2009