Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1953 NO. 9 >

The present procedure by which certain county assessors are collecting both fire patrol assessments and fire protection district levies from a given piece of forest land is unlawful, being in violation of RCW 52.04.030 and 52.16.130, and possibly RCW 52.16.120. RCW 52.04.030 and 52.16.130 prohibit fire protection districts from levying against forest lands therein which are already being taxed under RCW 76.04.360, but do not prohibit such a levy against forest lands which may be but are not presently taxed under RCW 76.04.360. There is no constitutional objection to legislation that would permit assessments of certain parcels of forested lands under both the forest patrol statutes and the fire protection district statutes.