RCW 84.34.370 Special benefit assessments for farm and agricultural land or timberland—Assessments due on land withdrawn or removed (as amended by 2014 c 97).

Whenever a portion of a parcel of land which was classified as farm and agricultural or timberland pursuant to this chapter is withdrawn or removed from classification ((or there is a change in use)), and such land has been exempted from any benefit assessments pursuant to RCW 84.34.320, the previously exempt benefit assessments ((shall)) become due on only that portion of the land which is withdrawn or ((changed)) removed.

[ 2014 c 97 § 315; 1992 c 52 § 20; 1979 c 84 § 8.]

RCW 84.34.370

Special benefit assessments for farm and agricultural land or timberland—Assessments due on land withdrawn or changed (as amended by 2014 c 137).

(1) Except as provided in subsection (2) of this section, whenever a portion of a parcel of land ((which)) that was classified as farm and agricultural or timberland ((pursuant to)) under this chapter is withdrawn or removed from classification or there is a change in use, and ((such)) the land has been exempted from any benefit assessments ((pursuant to)) under RCW 84.34.320, the previously exempt benefit assessments ((shall)) become due on only that portion of the land ((which)) that is withdrawn, removed, or changed.

(2) Designation as forestland under RCW 84.33.130(1) as a result of a merger of programs adopted under RCW 84.34.400 is not considered a withdrawal, removal, or a change in use under this section.

[ 2014 c 137 § 11; 1992 c 52 § 20; 1979 c 84 § 8.]

NOTES:

Reviser's note: RCW 84.34.370 was amended twice during the 2014 legislative session, each without reference to the other. For rule of construction concerning sections amended more than once during the same legislative session, see RCW 1.12.025.