Pursuant to RCW
17.10.240, a noxious weed tax on real property parcels located within the limits of Lewis County, Washington, shall be, and the same hereby is, established and imposed in an amount equal to $8.00 per parcel plus $0.00 per acre, levied on January 1st of each calendar year. All funds received from the imposition of said noxious weed real property tax shall be and are hereby dedicated for utilization for the management of noxious weeds in Lewis County as designated by the Lewis County noxious weed control board, pursuant to RCW
17.10.020 and
17.10.060.
Real property parcels classified as forest land as defined in Chapter
84.33 RCW (use code 88 as defined by the State Department of Revenue) and Chapter
84.34 RCW (use code 95 as defined by the State Department of Revenue), which is used solely for the planting, growing or harvesting of trees and which is typified, except for a single five-year period following clear-cut logging, by canopies so dense as to prohibit the growth of an understory, shall be assessed at the rate of $0.80 per parcel plus $0.00 per acre.
This tax shall apply only to land and improved land parcels. Tax parcels that pertain solely to personal property (such as mobile homes on land leased or owned by others, farm equipment, or commercial equipment) or real property other than land (such as buildings-only or mineral-rights parcels) are not subject to the tax.
This tax shall not apply to parcels exempt from real property taxation by virtue of being owned by federal, state, tribal, or quasi-municipal governments.
(Ord. 1295, 2018; Ord. 1295A § 1, 2019; Ord. 1313 § 1, 2019)