S‑0525.1   _____________________________________________

SENATE BILL 5217

           _____________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Senators Winsley, Hargrove, Swecker, T. Sheldon, Morton, Parlette, Long, Oke and Hewitt

Read first time 01/16/2001.  Referred to Committee on Natural Resources, Parks & Shorelines.

_1      AN ACT Relating to forest fire protection assessments; and

_2  amending RCW 76.04.610.

_3  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

_4      Sec. 1.  RCW 76.04.610 and 1993 c 36 s 1 are each amended to read

_5  as follows:

_6      (1) If any owner of forest land within a forest protection zone

_7  neglects or fails to provide adequate fire protection as required

_8  by RCW 76.04.600, the department shall provide such protection and

_9  shall annually impose the following assessments on each parcel of

10  such land:  (a) A flat fee assessment of fourteen dollars and

11  fifty cents; and (b) twenty-two cents on each acre exceeding fifty

12  acres.  Assessors may, at their option, collect the assessment on

13  tax exempt lands.  If the assessor elects not to collect the

14  assessment, the department may bill the landowner directly.

15      (2) An owner who has paid assessments on two or more parcels,

16  each containing fewer than fifty acres and each within the same

17  county, may obtain the following refund:

18      (a) If all the parcels together contain less than fifty acres,

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_1  then the refund is equal to the flat fee assessments paid, reduced

_2  by the total of (i) fourteen dollars and (ii) the total of the

_3  amounts retained by the county from such assessments under

_4  subsection (5) of this section.

_5      (b) If all the parcels together contain fifty or more acres,

_6  then the refund is equal to the flat fee assessments paid, reduced

_7  by the total of (i) fourteen dollars, (ii) twenty-two cents for

_8  each acre exceeding fifty acres, and (iii) the total of the

_9  amounts retained by the county from such assessments under

10  subsection (5) of this section.

11      Applications for refunds shall be submitted to the department

12  on a form prescribed by the department ((and in the same year in

13  which the assessments were paid)).  Applications for refunds must

14  be submitted within three years after paying the assessment sought

15  to be refunded.  The department may not provide refunds to

16  applicants who do not provide verification that all assessments

17  and property taxes on the property have been paid.  Applications

18  may be made by mail.

19      (3) Beginning January 1, 1991, under the administration and at

20  the discretion of the department up to two hundred thousand

21  dollars per year of this assessment shall be used in support of

22  those rural fire districts assisting the department in fire

23  protection services on forest lands.

24      (4) For the purpose of this chapter, the department may divide

25  the forest lands of the state, or any part thereof, into

26  districts, for fire protection and assessment purposes, may

27  classify lands according to the character of timber prevailing,

28  and the fire hazard existing, and place unprotected lands under

29  the administration of the proper district.  Amounts paid or

30  contracted to be paid by the department for protection of forest

31  lands from funds at its disposal shall be a lien upon the property

32  protected, unless reimbursed by the owner within ten days after

33  October 1st of the year in which they were incurred.  The

34  department shall be prepared to make statement thereof, upon

35  request, to a forest owner whose own protection has not been

36  previously approved as to its adequacy, the department shall

37  report the same to the assessor of the county in which the

38  property is situated.  The assessor shall extend the amounts upon

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_1  the tax rolls covering the property, and upon authorization from

_2  the department shall levy the forest protection assessment against

_3  the amounts of unimproved land as shown in each ownership on the

_4  county assessor's records.  The assessor may then segregate on the

_5  records to provide that the improved land and improvements thereon

_6  carry the millage levy designed to support the rural fire

_7  protection districts as provided for in RCW 52.16.170.

_8      (5) The amounts assessed shall be collected at the time, in the

_9  same manner, by the same procedure, and with the same penalties

10  attached that general state and county taxes on the same property

11  are collected, except that errors in assessments may be corrected

12  at any time by the department certifying them to the treasurer of

13  the county in which the land involved is situated.  Assessments

14  shall be known and designated as assessments of the year in which

15  the amounts became reimbursable.  Upon the collection of

16  assessments the county treasurer shall place fifty cents of the

17  total assessments paid on a parcel for fire protection into the

18  county current expense fund to defray the costs of listing,

19  billing, and collecting these assessments.  The treasurer shall

20  then transmit the balance to the department.  Collections shall be

21  applied against expenses incurred in carrying out the provisions

22  of this section, including necessary and reasonable administrative

23  costs incurred by the department in the enforcement of these

24  provisions.  The department may also expend sums collected from

25  owners of forest lands or received from any other source for

26  necessary administrative costs in connection with the enforcement

27  of RCW 76.04.660.

28      (6) When land against which forest protection assessments are

29  outstanding is acquired for delinquent taxes and sold at public

30  auction, the state shall have a prior lien on the proceeds of sale

31  over and above the amount necessary to satisfy the county's

32  delinquent tax judgment.  The county treasurer, in case the

33  proceeds of sale exceed the amount of the delinquent tax judgment,

34  shall immediately remit to the department the amount of the

35  outstanding forest protection assessments.

36      (7) All nonfederal public bodies owning or administering forest

37  land included in a forest protection zone shall pay the forest

38  protection assessments provided in this section and the special

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_1  forest fire suppression account assessments under RCW 76.04.630.

_2  The forest protection assessments and special forest fire

_3  suppression account assessments shall be payable by nonfederal

_4  public bodies from available funds within thirty days following

_5  receipt of the written notice from the department which is given

_6  after October 1st of the year in which the protection was

_7  provided.  Unpaid assessments shall not be a lien against the

_8  nonfederal publicly owned land but shall constitute a debt by the

_9  nonfederal public body to the department and shall be subject to

10  interest charges at the legal rate.

11      (8) A public body, having failed to previously pay the forest

12  protection assessments required of it by this section, which fails

13  to suppress a fire on or originating from forest lands owned or

14  administered by it, shall be liable for the costs of suppression

15  incurred by the department or its agent and shall not be entitled

16  to reimbursement of costs incurred by the public body in the

17  suppression activities.

18      (9) The department may adopt rules to implement this section,

19  including, but not limited to, rules on levying and collecting

20  forest protection assessments.

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