Washington § 52.26.160 - Taxation of lands lying within authority and forest protection assessment area.

Full text of Washington Revised Code of Washington § 52.26.160 — Taxation of lands lying within authority and forest protection assessment area., with citation guidance and answers to common questions.

§ 52.26.160. Taxation of lands lying within authority and forest protection assessment area.

In the event that lands lie within both a regional fire protection service authority and a forest protection assessment area they shall be taxed and assessed as follows:
(1) If the lands are wholly unimproved, they are subject to forest protection assessments but not to authority levies;
(2) If the lands are wholly improved, they are subject to authority levies but not to forest protection assessments; and
(3) If the lands are partly improved and partly unimproved, they are subject both to authority levies and to forest protection assessments. However, 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 are subject only to forest protection assessments.
[ 2004 c 129 s 17.]

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

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Frequently Asked Questions About Washington § 52.26.160

What does Revised Code of Washington § 52.26.160 cover?

Section 52.26.160 ("Taxation of lands lying within authority 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 § 52.26.160?

A common citation format is "Revised Code of Washington § 52.26.160" (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 § 52.26.160 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.