84.34.340 - Special benefit assessments for farm and agricultural land or timber land -- Withdrawal or removal from classification -- Notice to local government -- Statement to owner of amounts payabl

Special benefit assessments for farm and agricultural land or timber land — Withdrawal or removal from classification — Notice to local government — Statement to owner of amounts payable — Delinquency date — Enforcement procedures.

Whenever farm and agricultural land or timber land is withdrawn or removed from its current use classification as farm and agricultural land or timber land, the county assessor of the county in which such land is located shall forthwith give written notice of such withdrawal or removal to the local government or its successor which had filed with the assessor the notice required by RCW 84.34.320. Upon receipt of the notice from the assessor, the local government shall mail a written statement to the owner of such land for the amounts payable as provided in RCW 84.34.330. Such amounts due shall be delinquent if not paid within one hundred and eighty days after the date of mailing of the statement, and shall be subject to the same interest, penalties, lien priority, and enforcement procedures that are applicable to delinquent assessments on the assessment roll from which that land had been exempted, except that the rate of interest charged shall not exceed the rate provided in RCW 84.34.330.

[1992 c 52 § 18; 1979 c 84 § 5.]