Washington Revised Code Title 84. Property Taxes § 84.34.370. Special benefit assessments for farm and agricultural land or timberland--Assessments due on land withdrawn or changed (as amended by 2014 c 137)

(1) Except as provided in subsection (2) of this section, whenever a portion of a parcel of land that was classified as farm and agricultural or timberland under this chapter is withdrawn or removed from classification or there is a change in use, and the land has been exempted from any benefit assessments under RCW 84.34.320, the previously exempt benefit assessments become due on only that portion of the land that is withdrawn, removed, or changed.

(2) Designation as forestland under RCW 84.33.130(1) as a result of a merger of programs adopted under RCW 84.34.400 is not considered a withdrawal, removal, or a change in use under this section.