Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.26 Historic Property

84.26.010 Legislative findings
The legislature finds and declares that it is in the public interest of the people of the state of Washington to encourage maintenance, improvement, and ...

84.26.020 Definitions
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Historic property" means real property together with improvements thereon, ...

84.26.030 Special valuation criteria
Four criteria must be met for special valuation under this chapter. The property must: (1) Be an historic property; (2) Fall within a class of ...

84.26.040 Application -- Fees
An owner of property desiring special valuation under this chapter shall apply to the assessor of the county in which the property is located upon ...

84.26.050 Referral of application to local review board -- Agreement -- Approval or denial
(1) Within ten days after the filing of the application in the county assessor's office, the county assessor shall refer each application for classification to ...

84.26.060 Notice to assessor of approval -- Certification and filing -- Notation of special valuation
(1) The review board shall notify the county assessor and the applicant of the approval or denial of the application. (2) If the local review ...

84.26.070 Valuation
(1) The county assessor shall, for ten consecutive assessment years following the calendar year in which application is made, place a special valuation on property ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

84.26.900 Severability -- 1985 c 449
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 ...