Title 84 — Title 84 PROPERTY TAXES

The legislature finds and declares that it is in the public interest of the people of the state of Washington to encourage maintenance, improvement, and preservation of privately owned historic landmarks as the state approaches its Centennial year of 1989. To achieve this purpose…

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Historic property" means real property together with improvements thereon, except property listed in a register primarily for objects buried below ground, which is:(a…

Four criteria must be met for special valuation under this chapter. The property must:(1) Be an historic property;(2) Fall within a class of historic property determined eligible for special valuation by the local legislative authority;(3) Be rehabilitated at a cost which meets t…

An owner of property desiring special valuation under this chapter shall apply to the assessor of the county in which the property is located upon forms prescribed by the department of revenue and supplied by the county assessor. The application form shall include a statement tha…

(1) Within ten days after the filing of the application in the county assessor's office, the county assessor shall refer each application for classification to the local review board.(2) The review board shall approve the application if the property meets the criterion of RCW 84.…

(1) The review board shall notify the county assessor and the applicant of the approval or denial of the application.(2) If the local review board determines that the property qualifies as eligible historic property, the review board shall certify the fact in writing and shall fi…

(1) The county assessor shall, for ten consecutive assessment years following the calendar year in which application is made, place a special valuation on property classified as eligible historic property.(2) The entitlement of property to the special valuation provisions of this…

(1) When property has once been classified and valued as eligible historic property, it shall remain so classified and be granted the special valuation provided by RCW 84.26.070 for ten years or until the property is disqualified by:(a) Notice by the owner to the assessor to remo…

(1) Except as provided in subsection (3) of this section, whenever property classified and valued as eligible historic property under RCW 84.26.070 becomes disqualified for the valuation, there shall be added to the tax an additional tax equal to:(a) The cost multiplied by the le…

The additional tax, penalties, and/or interest provided by RCW 84.26.090 shall be payable in full thirty days after the date which the treasurer's statement therefor is rendered. Such additional tax when collected shall be distributed by the county treasurer in the same manner in…

The local legislative authority and the local review board may request the assistance of the state historic preservation officer in conducting special valuation activities.[ 1985 c 449 s 11.]

The state review board shall adopt rules necessary to carry out the purposes of this chapter. The rules shall include rehabilitation and maintenance standards for historic properties to be used as minimum requirements by local review boards to ensure that the historic property is…

Any decision by a local review board on an application for classification as historic property eligible for special valuation may be appealed to superior court under RCW 34.05.510 through 34.05.598 in addition to any other remedy at law. Any decision on the disqualification of hi…