84.26.060 - Notice to assessor of approval -- Certification and filing -- Notation of special valuation.
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 board determines that the property qualifies as eligible historic property, the review board shall certify the fact in writing and shall file a copy of the certificate with the county assessor within ten days. The certificate shall state the facts upon which the approval is based.
(3) The assessor shall record the certificate with the county auditor.
(4) The assessor, as to any historic property, shall value the property under RCW 84.26.070 and, each year the historic property is classified and so valued, shall enter on the assessment list and tax roll that the property is being specially valued as historic property.
[1985 c 449 § 6.]