84.33 - Timber and forest lands
Sections
84.33.020 Classification of timberlands.
[1990 c 33 ยง 599; 1984 c 204 ยง 17; 1971 ex.s. c 294 ยง 2.]
Repealed by 2001 c 249 ยง 16.
84.33.030 Definitions.
[1982 2nd ex.s. c 4 ยง 1; 1971 ex.s. c 294 ยง 3.]
Repealed by 1984 c 204 ยง 47, effective July 1, 1984.
84.33.042 Excise tax rate July 1, 1984, through June 30, 1985.
[1984 c 204 ยง 3.]
Repealed by 2000 c 103 ยง 31.
84.33.043 Excise tax rate July 1, 1985, through June 30, 1986.
[1984 c 204 ยง 4.]
Repealed by 2000 c 103 ยง 31.
84.33.044 Excise tax rate July 1, 1986, through June 30, 1987.
[1984 c 204 ยง 5.]
Repealed by 2000 c 103 ยง 31.
84.33.045 Excise tax rate July 1, 1987, through June 30, 1988.
[1984 c 204 ยง 6.]
Repealed by 2000 c 103 ยง 31.
84.33.050 Valuation โ Timber roll โ Base years โ Calculation of assessed valuation.
[1981 c 148 ยง 2; 1974 ex.s. c 187 ยง 3; 1973 1st ex.s. c 195 ยง 90; 1972 ex.s. c 148 ยง 4; 1971 ex.s. c 294 ยง 5.]
Repealed by 1984 c 204 ยง 47, effective July 1, 1984.
84.33.0501 Purchaser of privately owned timber โ Report.
[1997 c 151 ยง 1; 1994 c 229 ยง 1.]
Expired July 1, 2000.
84.33.055 Reclassified reforestation lands โ Excise tax rate โ Payment and distribution.
[1984 c 204 ยง 32.]
Repealed by 1994 c 122 ยง 1.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 โ Excise tax rate reduction July 1, 1984, through December 31, 1984.
[1984 c 204 ยง 33.]
Repealed by 1994 c 122 ยง 1.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 โ Excise tax rate reduction for 1985.
[1984 c 204 ยง 34.]
Repealed by 1994 c 122 ยง 1.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 โ Excise tax rate reduction for 1986.
[1984 c 204 ยง 35.]
Repealed by 1994 c 122 ยง 1.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 โ Excise tax rate reduction for 1987.
[1984 c 204 ยง 36.]
Repealed by 1994 c 122 ยง 1.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 ยง 2; 1977 ex.s. c 347 ยง 2; 1973 1st ex.s. c 195 ยง 91; 1971 ex.s. c 294 ยง 6.]
Repealed by 1984 c 204 ยง 47, effective July 1, 1984.
84.33.061 Reclassified reforestation lands โ Excise tax rate reduction for 1988.
[1984 c 204 ยง 37.]
Repealed by 1994 c 122 ยง 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 โ Excise tax rate reduction for 1989.
[1984 c 204 ยง 38.]
Repealed by 1994 c 122 ยง 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 โ Excise tax rate reduction for 1990.
[1984 c 204 ยง 39.]
Repealed by 1994 c 122 ยง 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 โ Excise tax rate reduction for 1991.
[1984 c 204 ยง 40.]
Repealed by 1994 c 122 ยง 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 โ Excise tax rate reduction for 1992.
[1984 c 204 ยง 41.]
Repealed by 1994 c 122 ยง 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 โ Excise tax rate reduction for 1993.
[1984 c 204 ยง 42.]
Repealed by 1994 c 122 ยง 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 โ Excise tax rate reduction for 1994 and thereafter.
[1984 c 204 ยง 43.]
Repealed by 1994 c 122 ยง 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 โ Rates โ Definitions โ Stumpage values โ Appeals โ State timber tax funds and state timber reserve fund โ Surtax โ Payment of tax.
Cross-reference section, decodified.
84.33.071 Excise tax on harvesters of timber โ Rate โ Definitions โ Stumpage values โ Revised tables โ Appeals โ State timber tax account A and state timber tax reserve account โ Payment of tax.
[1983 2nd ex.s. c 3 ยง 59; 1982 2nd ex.s. c 4 ยง 2; 1981 c 148 ยง 1; 1979 c 6 ยง 1; 1977 ex.s. c 347 ยง 1. Prior: 1975-'76 2nd ex.s. c 123 ยง 7; 1975-'76 2nd ex.s. c 33 ยง 1; 1974 ex.s. c 187 ยง 1; 1972 ex.s. c 148 ยง 1; 1971 ex.s. c 294 ยง 7. Formerly RCW 82.04.291.]
Repealed by 1984 c 204 ยง 47, effective July 1, 1984.
84.33.072 Excise tax on harvesters of timber โ Application of excise taxes' administrative provisions and definitions โ References to RCW 82.04.291.
[1979 ex.s. c 95 ยง 6.]
Repealed by 1984 c 204 ยง 47, effective July 1, 1984.
84.33.073 Definitions.
[1995 c 325 ยง 1; 1987 c 166 ยง 2; 1986 c 315 ยง 2; 1982 2nd ex.s. c 4 ยง 3; 1981 c 146 ยง 1.]
Repealed by 2001 c 249 ยง 16.
84.33.0741 Excise tax on harvesters of timber โ Timber harvested between December 31, 2007, and January 1, 2010, from flood disaster area.
[2008 c 181 ยง 509.]
Expired January 1, 2010.
84.33.080 Schedule of value of timber on timber roll, aggregate dollar rates and "timber factor" โ Schedule of value of timber harvested, aggregate dollar rates and "harvest factor" โ Transfers between timber tax accounts โ Payments and distributions.
[1983 c 8 ยง 1; 1981 c 4 ยง 6; 1979 c 6 ยง 3; 1977 ex.s. c 347 ยง 3; 1975-'76 2nd ex.s. c 123 ยง 8; 1974 ex.s. c 187 ยง 2; 1973 1st ex.s. c 195 ยง 92; 1972 ex.s. c 148 ยง 2; 1971 ex.s. c 294 ยง 8.]
Repealed by 1984 c 204 ยง 47, effective July 1, 1984.
84.33.085 Timber tax distribution guarantee account.
[1981 c 4 ยง 5.]
Repealed by 1984 c 204 ยง 47, effective July 1, 1984.
84.33.090 Indebtedness limitation calculation to include value of timber โ Calculation of school district distribution โ Pledge of proceeds from forest tax distribution system authorized.
[1981 c 148 ยง 3; 1972 ex.s. c 148 ยง 3; 1971 ex.s. c 294 ยง 9.]
Repealed by 1984 c 204 ยง 47, effective July 1, 1984.
84.33.093 State timber tax account A, state timber tax reserve account, timber tax distribution guarantee account โ Distributions โ Expiration of section.
[1984 c 204 ยง 12.]
Expired January 1, 1986.
84.33.100 Forest land valuation โ Definitions.
[1999 c 153 ยง 70; 1992 c 52 ยง 6; 1983 c 3 ยง 224; 1971 ex.s. c 294 ยง 10.]
Repealed by 2001 c 249 ยง 16.
84.33.110 Forest land valuation โ Grading forest land โ Classes.
[1981 c 148 ยง 4; 1974 ex.s. c 187 ยง 4; 1971 ex.s. c 294 ยง 11.]
Repealed by 2001 c 249 ยง 16.
84.33.111 Forest land valuation โ Grading forest land โ Hearings on grading programs.
[1974 ex.s. c 187 ยง 10.]
Repealed by 1981 c 148 ยง 14.
84.33.112 Forest land valuation โ Grading forest land โ Completion date โ Hearings.
[1974 ex.s. c 187 ยง 11.]
Decodified pursuant to 2001 c 249 ยง 15.
84.33.113 Forest land valuation โ Grading forest land โ Review of grades.
[1974 ex.s. c 187 ยง 12.]
Decodified pursuant to 2001 c 249 ยง 15.
84.33.114 Forest land valuation โ Grading forest land โ Certification of grades to department of revenue by department of natural resources.
[1974 ex.s. c 187 ยง 13.]
Decodified pursuant to 2001 c 249 ยง 15.
84.33.115 Forest land valuation โ Grading forest land โ Certification of grades to county assessors โ Placement of forest land within land grades.
[1981 c 148 ยง 5; 1974 ex.s. c 187 ยง 14.]
Decodified pursuant to 2001 c 249 ยง 15.
84.33.116 Forest land valuation โ Grading forest land โ Notice to owners of grades โ Petition for correction of grade โ Appeal.
[1981 c 148 ยง 6; 1974 ex.s. c 187 ยง 15.]
Decodified pursuant to 2001 c 249 ยง 15.
84.33.117 Forest land valuation โ Grading forest land โ County assessor to list value according to certified grades.
[1974 ex.s. c 187 ยง 16.]
Repealed by 1981 c 148 ยง 14.
84.33.118 Forest land valuation โ Grading forest land โ Notice to owners of value established โ Petitions for correction of value.
[1974 ex.s. c 187 ยง 17.]
Decodified pursuant to 2001 c 249 ยง 15.
84.33.120 Forest land valuation โ Assessor to list forest land at grade and class values โ Computation of assessed value โ Adjustment of values โ Certification โ Use โ Notice of continuance โ Appeals โ Removal of classification โ Compensating tax.
[2001 c 305 ยง 1; 2001 c 185 ยง 3; 1999 sp.s. c 4 ยง 702; 1999 c 233 ยง 20; 1997 c 299 ยง 1; 1995 c 330 ยง 1; 1992 c 69 ยง 1; 1986 c 238 ยง 1; 1984 c 204 ยง 23; 1981 c 148 ยง 7; 1980 c 134 ยง 2; 1974 ex.s. c 187 ยง 5; 1972 ex.s. c 148 ยง 5; 1971 ex.s. c 294 ยง 12.]
Repealed by 2001 c 249 ยง 16; and repealed by 2003 c 170 ยง 7. For later enactment, see RCW 84.33.140.
84.33.150 Forest land valuation โ Value on rolls to include value of land only.
[1971 ex.s. c 294 ยง 15.]
Repealed by 1981 c 148 ยง 14.
84.33.160 Classification under chapter 84.28 RCW.
[1990 c 33 ยง 600; 1983 c 3 ยง 225; 1971 ex.s. c 294 ยง 16.]
Repealed by 1994 c 122 ยง 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 ยง 7; 1971 ex.s. c 294 ยง 18.]
Repealed by 1974 ex.s. c 187 ยง 18.