Washington § 52.20.027 - Lands subject to forest fire protection assessments exempt — Separation of forest-type lands for tax and assessment purposes.

Full text of Washington Revised Code of Washington § 52.20.027 — Lands subject to forest fire protection assessments exempt — Separation of forest-type lands for tax and assessment purposes., with citation guidance and answers to common questions.

§ 52.20.027. Lands subject to forest fire protection assessments exempt — Separation of forest-type lands for tax and assessment purposes.

RCW 52.20.010, 52.20.020, and 52.20.025 shall not apply to any tracts or parcels of wholly forest-type lands within the district which are required to pay forest fire protection assessments, as required by RCW 76.04.610; however, both the tax levy or special assessments of the district and the forest fire protection assessment shall apply to the forestland portion of any tract or parcel which is in the district containing a combination of both forest-type lands and nonforest-type lands or improvements: PROVIDED, That an owner has the right to have forest-type lands of more than twenty acres in extent separated from land bearing improvements and from nonforest-type lands for taxation and assessment purposes upon furnishing to the assessor a written request containing the proper legal description.
[ 1986 c 100 s 54; 1984 c 230 s 51; 1961 c 161 s 5.]

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

Frequently Asked Questions About Washington § 52.20.027

What does Revised Code of Washington § 52.20.027 cover?

Section 52.20.027 ("Lands subject to forest fire protection assessments exempt — Separation of forest-type lands for tax and assessment purposes.") 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 § 52.20.027?

A common citation format is "Revised Code of Washington § 52.20.027" (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 § 52.20.027 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.