Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.33 Timber And Forest Lands

84.33.010 Legislative findings
As a result of the study and analysis of systems of taxation of standing timber and forest lands by the forest tax committee pursuant to ...

84.33.035 Definitions
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Agricultural methods" means the cultivation of trees that are ...

84.33.040 Timber exempt from ad valorem taxation
Timber is exempt from ad valorem taxation.[2004 c 177 § 3; 1984 c 204 § 18; 1983 1st ex.s. c 62 § 7; 1971 ex.s. ...

84.33.041 State excise tax on harvesters of timber imposed -- Credit for county tax -- Deposit of moneys in timber tax distribution account
(1) An excise tax is imposed on every person engaging in this state in business as a harvester of timber on privately or publicly owned ...

84.33.046 Excise tax rate July 1, 1988, and thereafter
The rate of tax imposed under RCW 84.33.041 for timber harvested July 1, 1988, and thereafter, shall be five percent.[1984 c 204 § 7.]Notes: Savings ...

84.33.051 County excise tax on harvesters of timber authorized -- Rate -- Administration and collection -- Deposit of moneys in timber tax distribution account -- Use
(1) The legislative body of any county may impose a tax upon every person engaging in the county in business as a harvester effective October ...

84.33.074 Excise tax on harvesters of timber -- Calculation of tax by small harvesters -- Election -- Filing form
(1) A small harvester may elect to calculate the tax imposed by this chapter in the manner provided in this section. (2) Timber shall be ...

84.33.0741 Excise tax on harvesters of timber -- Timber harvested between December 31, 2007, and January 1, 2010, from flood disaster area
(1) A harvester may elect to calculate the tax imposed by this chapter in the manner provided in RCW 84.33.074 for an amount of timber ...

84.33.075 Excise tax on harvesters of timber -- Exemption for certain nonprofit organizations, associations, or corporations
The excise tax imposed by this chapter shall not apply to any timber harvested by a nonprofit organization, association, or corporation from forest lands owned ...

84.33.077 Credit for property taxes paid on timber on public land
The amount of any property taxes paid on timber standing on public land shall be allowed as a credit against any tax imposed with respect ...

84.33.0775 Timber harvest tax credit
(1) A taxpayer is allowed a credit against the tax imposed under RCW 84.33.041 for timber harvested on and after January 1, 2000, under a ...

84.33.0776 Timber harvest excise tax agreement credit
A credit is allowed against the tax imposed under RCW 84.33.041 and 84.33.051 for a tribal tax imposed under an agreement authorized by RCW 43.06.480.[2007 ...

84.33.078 Harvesting and marketing costs for state or local government harvests
If the timber from public land is harvested by the state, its departments and institutions and political subdivisions, or any municipal corporation therein, the governmental ...

84.33.081 Distributions from timber tax distribution account -- Distributions from county timber tax account
(1) On the last business day of the second month of each calendar quarter, the state treasurer shall distribute from the timber tax distribution account ...

84.33.086 Payment of tax
(1) The taxes imposed under this chapter shall be computed with respect to timber harvested each calendar quarter and shall be due and payable in ...

84.33.088 Reporting requirements on timber purchase
(1) A purchaser of privately owned timber in an amount in excess of two hundred thousand board feet in a voluntary sale made in the ...

84.33.089 Estimates of harvestable public forest land -- Adjustments
(1) The department shall estimate the number of acres of public forest land that are available for timber harvesting. The department shall provide the estimates ...

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 ...

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 -- ...

84.33.130 Forest land valuation -- Application by owner that land be designated and valued as forest land -- Hearing -- Rules -- Approval, denial of application -- Appeal
(1) Notwithstanding any other provision of law, lands that were assessed as classified forest land before July 22, 2001, shall be designated forest land for ...

84.33.140 Forest land valuation -- Notation of forest land designation upon assessment and tax rolls -- Notice of continuance -- Removal of designation -- Compensating tax
(1) When land has been designated as forest land under RCW 84.33.130, a notation of the designation shall be made each year upon the assessment ...

84.33.145 Compensating tax
(1) If no later than thirty days after removal of designation the owner applies for classification under RCW 84.34.020 (1), (2), or (3), then the ...

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 ...

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 ...

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 ...

84.33.210 Forest land valuation -- Special benefit assessments
(1) Any land that is designated as forest land under this chapter at the earlier of the times the legislative authority of a local government ...

84.33.220 Forest land valuation -- Withdrawal from designation or change in use -- Liability
Whenever forest land has been exempted from special benefit assessments under RCW 84.33.210, any removal from designation or change in use from forest land under ...

84.33.230 Forest land valuation -- Change in designation -- Notice
Whenever forest land is removed from its forest land designation, the assessor of the county in which the land is located shall forthwith give written ...

84.33.240 Forest land 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 ...

84.33.250 Forest land 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 ...

84.33.260 Forest land valuation -- Withdrawal from designation or change in use -- Benefit assessments
Whenever a portion of a parcel of land that was designated as forest land under this chapter is removed from designation or there is a ...

84.33.270 Forest land valuation -- Government future development right -- Conserving forest land -- Exemptions
(1) Forest land on which the right of future development has been acquired by any local government, the state of Washington, or the United States ...

84.33.280 Applicant for forest 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 ...