84.33 - Timber and forest lands


Sections

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Repealed by 2001 c 249 § 16.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Repealed by 1984 c 204 § 47, effective July 1, 1984.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Repealed by 2000 c 103 § 31.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Repealed by 2000 c 103 § 31.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Repealed by 2000 c 103 § 31.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Repealed by 2000 c 103 § 31.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Repealed by 1984 c 204 § 47, effective July 1, 1984.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Repealed by 1994 c 122 § 1.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Repealed by 1994 c 122 § 1.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Repealed by 1994 c 122 § 1.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Repealed by 1994 c 122 § 1.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Repealed by 1994 c 122 § 1.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.