Washington § 52.16.170 - Taxation and assessment of lands lying both within a fire protection district and forest protection assessment area.

Full text of Washington Revised Code of Washington § 52.16.170 — Taxation and assessment of lands lying both within a fire protection district and forest protection assessment area., with citation guidance and answers to common questions.

§ 52.16.170. Taxation and assessment of lands lying both within a fire protection district and forest protection assessment area.

In the event that lands lie within both a fire protection district and a forest protection assessment area they shall be taxed and assessed as follows:
(1) If the lands are wholly unimproved, they shall be subject to forest protection assessments but not to fire protection district levies;
(2) If the lands are wholly improved, they shall be subject to fire protection district levies but not to forest protection assessments;
(3) If the lands are partly improved and partly unimproved they shall be subject both to fire protection district levies and to forest protection assessments: PROVIDED, That upon request, accompanied by appropriate legal descriptions, the county assessor shall segregate any unimproved portions which each consist of twenty or more acres, and thereafter the unimproved portion or portions shall be subject only to forest protection assessments.
[ 1984 c 230 s 47; 1963 ex.s. c 13 s 3.]

Notes

Forest protection assessments: RCW 76.04.610.

Source: official Washington text · Last verified 2026-08-27

Frequently Asked Questions About Washington § 52.16.170

What does Revised Code of Washington § 52.16.170 cover?

Section 52.16.170 ("Taxation and assessment of lands lying both within a fire protection district and forest protection assessment area.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 52.16.170?

A common citation format is "Revised Code of Washington § 52.16.170" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 52.16.170 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.