(1) Except as provided in subsection (2) of this section, whenever a portion of a parcel of land ((
which))
that was classified as farm and agricultural or timberland ((
pursuant to))
under this chapter is withdrawn
or removed from classification or there is a change in use, and ((
such))
the land has been exempted from any benefit assessments ((
pursuant to))
under RCW
84.34.320, the previously exempt benefit assessments ((
shall)) become due on only that portion of the land ((
which))
that is withdrawn
, removed, or changed.