2011 Washington Code
Title 84 Property taxes
RCW Dispositions
84.33 Timber and forest lands

84.33.020 Classification of timberlands.

[1990 c 33 § 599; 1984 c 204 § 17; 1971 ex.s. c 294 § 2.] Repealed by 2001 c 249 § 16.

84.33.030 Definitions.

[1982 2nd ex.s. c 4 § 1; 1971 ex.s. c 294 § 3.] Repealed by 1984 c 204 § 47, effective July 1, 1984.

84.33.042 Excise tax rate July 1, 1984, through June 30, 1985.

[1984 c 204 § 3.] Repealed by 2000 c 103 § 31.

84.33.043 Excise tax rate July 1, 1985, through June 30, 1986.

[1984 c 204 § 4.] Repealed by 2000 c 103 § 31.

84.33.044 Excise tax rate July 1, 1986, through June 30, 1987.

[1984 c 204 § 5.] Repealed by 2000 c 103 § 31.

84.33.045 Excise tax rate July 1, 1987, through June 30, 1988.

[1984 c 204 § 6.] Repealed by 2000 c 103 § 31.

84.33.050 Valuation — Timber roll — Base years — Calculation of assessed valuation.

[1981 c 148 § 2; 1974 ex.s. c 187 § 3; 1973 1st ex.s. c 195 § 90; 1972 ex.s. c 148 § 4; 1971 ex.s. c 294 § 5.] Repealed by 1984 c 204 § 47, effective July 1, 1984.

84.33.0501 Purchaser of privately owned timber — Report.

[1997 c 151 § 1; 1994 c 229 § 1.] Expired July 1, 2000.

84.33.055 Reclassified reforestation lands — Excise tax rate — Payment and distribution.

[1984 c 204 § 32.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.056 Reclassified reforestation lands — Excise tax rate reduction July 1, 1984, through December 31, 1984.

[1984 c 204 § 33.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.057 Reclassified reforestation lands — Excise tax rate reduction for 1985.

[1984 c 204 § 34.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.058 Reclassified reforestation lands — Excise tax rate reduction for 1986.

[1984 c 204 § 35.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.059 Reclassified reforestation lands — Excise tax rate reduction for 1987.

[1984 c 204 § 36.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.060 Calculation and fixing of dollar rates for regular and excess levies.

[1979 c 6 § 2; 1977 ex.s. c 347 § 2; 1973 1st ex.s. c 195 § 91; 1971 ex.s. c 294 § 6.] Repealed by 1984 c 204 § 47, effective July 1, 1984.

84.33.061 Reclassified reforestation lands — Excise tax rate reduction for 1988.

[1984 c 204 § 37.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.062 Reclassified reforestation lands — Excise tax rate reduction for 1989.

[1984 c 204 § 38.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.063 Reclassified reforestation lands — Excise tax rate reduction for 1990.

[1984 c 204 § 39.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.064 Reclassified reforestation lands — Excise tax rate reduction for 1991.

[1984 c 204 § 40.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.065 Reclassified reforestation lands — Excise tax rate reduction for 1992.

[1984 c 204 § 41.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.066 Reclassified reforestation lands — Excise tax rate reduction for 1993.

[1984 c 204 § 42.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.067 Reclassified reforestation lands — Excise tax rate reduction for 1994 and thereafter.

[1984 c 204 § 43.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.070 Business and occupation tax on harvesters of timber — Rates — Definitions — Stumpage values — Appeals — State timber tax funds and state timber reserve fund — Surtax — Payment of tax.

Cross-reference section, decodified.

84.33.071 Excise tax on harvesters of timber — Rate — Definitions — Stumpage values — Revised tables — Appeals — State timber tax account A and state timber tax reserve account — Payment of tax.

[1983 2nd ex.s. c 3 § 59; 1982 2nd ex.s. c 4 § 2; 1981 c 148 § 1; 1979 c 6 § 1; 1977 ex.s. c 347 § 1. Prior: 1975-'76 2nd ex.s. c 123 § 7; 1975-'76 2nd ex.s. c 33 § 1; 1974 ex.s. c 187 § 1; 1972 ex.s. c 148 § 1; 1971 ex.s. c 294 § 7. Formerly RCW 82.04.291.] Repealed by 1984 c 204 § 47, effective July 1, 1984.

84.33.072 Excise tax on harvesters of timber — Application of excise taxes' administrative provisions and definitions — References to RCW 82.04.291.

[1979 ex.s. c 95 § 6.] Repealed by 1984 c 204 § 47, effective July 1, 1984.

84.33.073 Definitions.

[1995 c 325 § 1; 1987 c 166 § 2; 1986 c 315 § 2; 1982 2nd ex.s. c 4 § 3; 1981 c 146 § 1.] Repealed by 2001 c 249 § 16.

84.33.0741 Excise tax on harvesters of timber — Timber harvested between December 31, 2007, and January 1, 2010, from flood disaster area.

[2008 c 181 § 509.] Expired January 1, 2010.

84.33.080 Schedule of value of timber on timber roll, aggregate dollar rates and "timber factor" — Schedule of value of timber harvested, aggregate dollar rates and "harvest factor" — Transfers between timber tax accounts — Payments and distributions.

[1983 c 8 § 1; 1981 c 4 § 6; 1979 c 6 § 3; 1977 ex.s. c 347 § 3; 1975-'76 2nd ex.s. c 123 § 8; 1974 ex.s. c 187 § 2; 1973 1st ex.s. c 195 § 92; 1972 ex.s. c 148 § 2; 1971 ex.s. c 294 § 8.] Repealed by 1984 c 204 § 47, effective July 1, 1984.

84.33.085 Timber tax distribution guarantee account.

[1981 c 4 § 5.] Repealed by 1984 c 204 § 47, effective July 1, 1984.

84.33.090 Indebtedness limitation calculation to include value of timber — Calculation of school district distribution — Pledge of proceeds from forest tax distribution system authorized.

[1981 c 148 § 3; 1972 ex.s. c 148 § 3; 1971 ex.s. c 294 § 9.] Repealed by 1984 c 204 § 47, effective July 1, 1984.

84.33.093 State timber tax account A, state timber tax reserve account, timber tax distribution guarantee account — Distributions — Expiration of section.

[1984 c 204 § 12.] Expired January 1, 1986.

84.33.100 Forest land valuation — Definitions.

[1999 c 153 § 70; 1992 c 52 § 6; 1983 c 3 § 224; 1971 ex.s. c 294 § 10.] Repealed by 2001 c 249 § 16.

84.33.110 Forest land valuation — Grading forest land — Classes.

[1981 c 148 § 4; 1974 ex.s. c 187 § 4; 1971 ex.s. c 294 § 11.] Repealed by 2001 c 249 § 16.

84.33.111 Forest land valuation — Grading forest land — Hearings on grading programs.

[1974 ex.s. c 187 § 10.] Repealed by 1981 c 148 § 14.

84.33.112 Forest land valuation — Grading forest land — Completion date — Hearings.

[1974 ex.s. c 187 § 11.] Decodified pursuant to 2001 c 249 § 15.

84.33.113 Forest land valuation — Grading forest land — Review of grades.

[1974 ex.s. c 187 § 12.] Decodified pursuant to 2001 c 249 § 15.

84.33.114 Forest land valuation — Grading forest land — Certification of grades to department of revenue by department of natural resources.

[1974 ex.s. c 187 § 13.] Decodified pursuant to 2001 c 249 § 15.

84.33.115 Forest land valuation — Grading forest land — Certification of grades to county assessors — Placement of forest land within land grades.

[1981 c 148 § 5; 1974 ex.s. c 187 § 14.] Decodified pursuant to 2001 c 249 § 15.

84.33.116 Forest land valuation — Grading forest land — Notice to owners of grades — Petition for correction of grade — Appeal.

[1981 c 148 § 6; 1974 ex.s. c 187 § 15.] Decodified pursuant to 2001 c 249 § 15.

84.33.117 Forest land valuation — Grading forest land — County assessor to list value according to certified grades.

[1974 ex.s. c 187 § 16.] Repealed by 1981 c 148 § 14.

84.33.118 Forest land valuation — Grading forest land — Notice to owners of value established — Petitions for correction of value.

[1974 ex.s. c 187 § 17.] Decodified pursuant to 2001 c 249 § 15.

84.33.120 Forest land valuation — Assessor to list forest land at grade and class values — Computation of assessed value — Adjustment of values — Certification — Use — Notice of continuance — Appeals — Removal of classification — Compensating tax.

[2001 c 305 § 1; 2001 c 185 § 3; 1999 sp.s. c 4 § 702; 1999 c 233 § 20; 1997 c 299 § 1; 1995 c 330 § 1; 1992 c 69 § 1; 1986 c 238 § 1; 1984 c 204 § 23; 1981 c 148 § 7; 1980 c 134 § 2; 1974 ex.s. c 187 § 5; 1972 ex.s. c 148 § 5; 1971 ex.s. c 294 § 12.] Repealed by 2001 c 249 § 16; and repealed by 2003 c 170 § 7. For later enactment, see RCW 84.33.140.

84.33.150 Forest land valuation — Value on rolls to include value of land only.

[1971 ex.s. c 294 § 15.] Repealed by 1981 c 148 § 14.

84.33.160 Classification under chapter 84.28 RCW.

[1990 c 33 § 600; 1983 c 3 § 225; 1971 ex.s. c 294 § 16.] Repealed by 1994 c 122 § 1.

Notes:
Effective date--1994 c 122: See note following RCW 84.28.005 in Table of Disposition of Former RCW Sections, this volume.

84.33.180 Forest tax committee.

[1972 ex.s. c 148 § 7; 1971 ex.s. c 294 § 18.] Repealed by 1974 ex.s. c 187 § 18.