RCW 84.34.010
Legislative
declaration.
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The legislature hereby
declares that it is in the best interest of the state to maintain, preserve,
conserve and otherwise continue in existence adequate open space lands for the production
of food, fiber and forest crops, and to assure the use and enjoyment of natural
resources and scenic beauty for the economic and social well-being of the state
and its citizens. The legislature further declares that assessment practices
must be so designed as to permit the continued availability of open space lands
for these purposes, and it is the intent of this chapter so to provide. The
legislature further declares its intent that farm and agricultural lands shall
be valued on the basis of their value for use as authorized by section 11 of
Article VII of the Constitution of the state of
[1973 1st ex.s. c 212 § 1; 1970 ex.s. c 87
§ 1.]
RCW 84.34.020
Definitions.
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As used
in this chapter, unless a different meaning is required by the context:
(1) "Open space land" means (a) any land
area so designated by an official comprehensive land use plan adopted by any
city or county and zoned accordingly, or (b) any land area, the preservation of
which in its present use would (i) conserve and
enhance natural or scenic resources, or (ii) protect streams or water supply,
or (iii) promote conservation of soils, wetlands, beaches or tidal marshes, or
(iv) enhance the value to the public of abutting or neighboring parks, forests,
wildlife preserves, nature reservations or sanctuaries or other open space, or
(v) enhance recreation opportunities, or (vi) preserve historic sites, or (vii)
preserve visual quality along highway, road, and street corridors or scenic
vistas, or (viii) retain in its natural state tracts of land not less than one
acre situated in an urban area and open to public use on such conditions as may
be reasonably required by the legislative body granting the open space
classification, or (c) any land meeting the definition of farm and agricultural
conservation land under subsection (8) of this section. As a condition of
granting open space classification, the legislative body may not require public
access on land classified under (b)(iii) of this
subsection for the purpose of promoting conservation of wetlands.
(2) "Farm and agricultural land" means:
(a) Any parcel of land that is twenty or more acres or
multiple parcels of land that are contiguous and total twenty or more acres:
(i) Devoted primarily to the
production of livestock or agricultural commodities for commercial purposes;
(ii) Enrolled in the federal conservation reserve
program or its successor administered by the United States department of
agriculture; or
(iii) Other similar commercial activities as may be
established by rule;
(b)(i) Any parcel of land
that is five acres or more but less than twenty acres devoted primarily to
agricultural uses, which has produced a gross income from agricultural uses
equivalent to, as of January 1, 1993:
(A) One hundred dollars or more per acre per year for
three of the five calendar years preceding the date of application for
classification under this chapter for all parcels of land that are classified
under this subsection or all parcels of land for which an application for
classification under this subsection is made with the granting authority prior
to January 1, 1993; and
(B) On or after January 1, 1993, two hundred dollars
or more per acre per year for three of the five calendar years preceding the
date of application for classification under this chapter;
(ii) For the purposes of (b)(i)
of this subsection, "gross income from agricultural uses" includes,
but is not limited to, the wholesale value of agricultural products donated to
nonprofit food banks or feeding programs;
(c) Any parcel of land of less than five acres devoted
primarily to agricultural uses which has produced a gross income as of January
1, 1993, of:
(i) One thousand dollars or
more per year for three of the five calendar years preceding the date of
application for classification under this chapter for all parcels of land that
are classified under this subsection or all parcels of land for which an
application for classification under this subsection is made with the granting
authority prior to January 1, 1993; and
(ii) On or after January 1, 1993, fifteen hundred
dollars or more per year for three of the five calendar years preceding the
date of application for classification under this chapter.
Parcels of land described in (b)(i)(A) and (c)(i) of this subsection shall, upon any transfer of the
property excluding a transfer to a surviving spouse, be subject to the limits
of (b)(i)(B) and (c)(ii) of this subsection;
(d) Any parcel of land that is five acres or more but
less than twenty acres devoted primarily to agricultural uses, which meet one
of the following criteria:
(i) Has produced a gross
income from agricultural uses equivalent to two hundred dollars or more per
acre per year for three of the five calendar years preceding the date of
application for classification under this chapter;
(ii) Has standing crops with an expectation of harvest
within seven years, except as provided in (d)(iii) of this subsection, and a
demonstrable investment in the production of those crops equivalent to one
hundred dollars or more per acre in the current or previous calendar year. For
the purposes of this subsection (2)(d)(ii), "standing crop" means
Christmas trees, vineyards, fruit trees, or other perennial crops that: (A) Are
planted using agricultural methods normally used in the commercial production
of that particular crop; and (B) typically do not produce harvestable quantities
in the initial years after planting; or
(iii) Has a standing crop of short rotation hardwoods
with an expectation of harvest within fifteen years and a demonstrable
investment in the production of those crops equivalent to one hundred dollars
or more per acre in the current or previous calendar year;
(e) Any lands including incidental uses as are
compatible with agricultural purposes, including wetlands preservation,
provided such incidental use does not exceed twenty percent of the classified land
and the land on which appurtenances necessary to the production, preparation,
or sale of the agricultural products exist in conjunction with the lands
producing such products. Agricultural lands shall also include any parcel of
land of one to five acres, which is not contiguous, but which otherwise
constitutes an integral part of farming operations being conducted on land
qualifying under this section as "farm and agricultural lands";
(f) The land on which housing for employees and the
principal place of residence of the farm operator or owner of land classified
pursuant to (a) of this subsection is sited if: The housing or residence is on
or contiguous to the classified parcel; and the use of the housing or the
residence is integral to the use of the classified land for agricultural
purposes; or
(g) Any land that is used primarily for equestrian
related activities for which a charge is made, including, but not limited to,
stabling, training, riding, clinics, schooling, shows, or grazing for feed and
that otherwise meet the requirements of (a), (b), or (c) of this subsection.
(3) "Timber land" means any parcel of land
that is five or more acres or multiple parcels of land that are contiguous and
total five or more acres which is or are devoted primarily to the growth and
harvest of timber for commercial purposes. Timber land means the land only and
does not include a residential homesite. The term
includes land used for incidental uses that are compatible with the growing and
harvesting of timber but no more than ten percent of the land may be used for
such incidental uses. It also includes the land on which appurtenances
necessary for the production, preparation, or sale of the timber products exist
in conjunction with land producing these products.
(4) "Current" or "currently" means
as of the date on which property is to be listed and valued by the assessor.
(5) "Owner" means the party or parties
having the fee interest in land, except that where land is subject to real
estate contract "owner" shall mean the contract vendee.
(6) "Contiguous" means land adjoining and
touching other property held by the same ownership. Land divided by a public
road, but otherwise an integral part of a farming operation, shall be
considered contiguous.
(7) "Granting authority" means the
appropriate agency or official who acts on an application for classification of
land pursuant to this chapter.
(8) "Farm and agricultural conservation
land" means either:
(a) Land that was previously classified under
subsection (2) of this section, that no longer meets the criteria of subsection
(2) of this section, and that is reclassified under subsection (1) of this
section; or
(b) Land that is traditional farmland that is not
classified under chapter 84.33 or 84.34 RCW, that
has not been irrevocably devoted to a use inconsistent with agricultural uses,
and that has a high potential for returning to commercial agriculture.
[2009 c
513 § 1; 2009 c 255 § 1; 2005 c 57 § 1; 2004 c 217 § 1; 2002 c 315 § 1; 2001 c
249 § 12; 1998 c 320 § 7; 1997 c 429 § 31; 1992 c 69 § 4; 1988 c 253 § 3; 1983
c 3 § 227; 1973 1st ex.s. c 212 § 2; 1970 ex.s. c 87 § 2.]
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Reviser's
note: This section was amended by 2009 c 255 § 1 and by 2009 c 513 § 1,
each without reference to the other. Both amendments are incorporated in the
publication of this section under RCW 1.12.025(2).
For rule of construction, see RCW 1.12.025(1).
Purpose
-- 2004 c 217 § 1: "The purpose of the amendatory language in
section 1 of this act is to clarify the timber land definition as it relates
to tax issues. The language does not affect land use policy or law."
[2004 c 217 § 2.] Severability
-- 1997 c 429: See note following RCW 36.70A.3201. |
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RCW 84.34.030
Applications for current use
classification — Forms — Fee — Times for making.
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An owner
of agricultural land desiring current use classification under subsection (2)
of RCW 84.34.020
shall make application to the county assessor upon forms prepared by the state
department of revenue and supplied by the county assessor. An owner of open
space or timber land desiring current use classification under subsections (1)
and (3) of RCW 84.34.020
shall make application to the county legislative authority upon forms prepared
by the state department of revenue and supplied by the county assessor. The
application shall be accompanied by a reasonable processing fee if such
processing fee is established by the city or county legislative authority. Said
application shall require only such information reasonably necessary to
properly classify an area of land under this chapter with a notarized
verification of the truth thereof and shall include a statement that the applicant
is aware of the potential tax liability involved when such land ceases to be
designated as open space, farm and agricultural or timber land. Applications
must be made during the calendar year preceding that in which such
classification is to begin. The assessor shall make necessary information,
including copies of this chapter and applicable regulations, readily available
to interested parties, and shall render reasonable assistance to such parties
upon request.
[1989 c
378 § 10; 1973 1st ex.s. c 212 § 3; 1970 ex.s. c 87 § 3.]
RCW 84.34.035
Applications
for current use classification — Approval or denial — Appeal — Duties of
assessor upon approval.
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The
assessor shall act upon the application for current use classification of farm and
agricultural lands under RCW 84.34.020(2),
with due regard to all relevant evidence. The application shall be deemed to
have been approved unless, prior to the first day of May of the year after such
application was mailed or delivered to the assessor, the assessor shall notify
the applicant in writing of the extent to which the application is denied. An
owner who receives notice that his or her application has been denied may appeal
such denial to the board of equalization in the county where the property is
located. The appeal shall be filed in accordance with RCW 84.40.038.
Within ten days following approval of the application, the assessor shall
submit notification of such approval to the county auditor for recording in the
place and manner provided for the public recording of state tax liens on real
property. The assessor shall retain a copy of all applications.
The assessor shall, as to any such land, make a
notation each year on the assessment list and the tax roll of the assessed
value of such land for the use for which it is classified in addition to the
assessed value of such land were it not so classified.
[2001 c
185 § 6; 1992 c 69 § 5; 1973 1st ex.s. c 212 § 4.]
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Application
-- 2001 c 185 §§ 1-12: See note following RCW 84.14.110. |
RCW 84.34.037
Applications for current use
classification — To whom made — Factors — Review.
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(1)
Applications for classification or reclassification under RCW 84.34.020(1)
shall be made to the county legislative authority. An application made for
classification or reclassification of land under RCW 84.34.020(1)
(b) and (c) which is in an area subject to a comprehensive plan shall be acted
upon in the same manner in which an amendment to the comprehensive plan is
processed. Application made for classification of land which is in an area not
subject to a comprehensive plan shall be acted upon after a public hearing and
after notice of the hearing shall have been given by one publication in a
newspaper of general circulation in the area at least ten days before the
hearing: PROVIDED, That applications for classification of land in an
incorporated area shall be acted upon by: (a) A granting authority composed of
three members of the county legislative body and three members of the city
legislative body in which the land is located in a meeting where members may be
physically absent but participating through telephonic connection; or (b)
separate affirmative acts by both the county and city legislative bodies where
both bodies affirm the entirety of an application without modification or both
bodies affirm an application with identical modifications.
(2) In determining whether an application made for
classification or reclassification under RCW 84.34.020(1)
(b) and (c) should be approved or disapproved, the granting authority may take cognizance
of the benefits to the general welfare of preserving the current use of the
property which is the subject of application, and shall consider:
(a) The resulting revenue loss or tax shift;
(b) Whether granting the application for land applying
under RCW 84.34.020(1)(b)
will (i) conserve or enhance natural, cultural, or
scenic resources, (ii) protect streams, stream corridors, wetlands, natural
shorelines and aquifers, (iii) protect soil resources and unique or critical
wildlife and native plant habitat, (iv) promote conservation principles by
example or by offering educational opportunities, (v) enhance the value of
abutting or neighboring parks, forests, wildlife preserves, nature
reservations, sanctuaries, or other open spaces, (vi) enhance recreation
opportunities, (vii) preserve historic and archaeological sites, (viii)
preserve visual quality along highway, road, and street corridors or scenic
vistas, (ix) affect any other factors relevant in weighing benefits to the
general welfare of preserving the current use of the property; and
(c) Whether granting the application for land applying
under RCW 84.34.020(1)(c)
will (i) either preserve land previously classified
under RCW 84.34.020(2)
or preserve land that is traditional farmland and not classified under chapter 84.33 or 84.34 RCW, (ii)
preserve land with a potential for returning to commercial agriculture, and
(iii) affect any other factors relevant in weighing benefits to the general
welfare of preserving the current use of property.
(3) If a public benefit rating system is adopted under
RCW 84.34.055,
the county legislative authority shall rate property for which application for
classification has been made under RCW 84.34.020(1)
(b) and (c) according to the public benefit rating system in determining
whether an application should be approved or disapproved, but when such a
system is adopted, open space properties then classified under this chapter
which do not qualify under the system shall not be removed from classification
but may be rated according to the public benefit rating system.
(4) The granting authority may approve the application
with respect to only part of the land which is the subject of the application.
If any part of the application is denied, the applicant may withdraw the entire
application. The granting authority in approving in part or whole an
application for land classified or reclassified pursuant to RCW 84.34.020(1)
may also require that certain conditions be met, including but not limited to
the granting of easements. As a condition of granting open space
classification, the legislative body may not require public access on land
classified under RCW 84.34.020(1)(b)(iii) for the purpose of promoting conservation of
wetlands.
(5) The granting or denial of the application for
current use classification or reclassification is a legislative determination
and shall be reviewable only for arbitrary and
capricious actions.
[2009 c
350 § 13; 1992 c 69 § 6; 1985 c 393 § 1; 1984 c 111 § 1; 1973 1st ex.s. c 212 § 5.]
RCW 84.34.041
Application for current use
classification — Forms — Public hearing — Approval or denial.
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An application
for current use classification or reclassification under RCW 84.34.020(3)
shall be made to the county legislative authority.
(1) The application shall be made upon forms prepared
by the department of revenue and supplied by the granting authority and shall
include the following elements that constitute a timber management plan:
(a) A legal description of, or assessor's parcel
numbers for, all land the applicant desires to be classified as timber land;
(b) The date or dates of acquisition of the land;
(c) A brief description of the timber on the land, or
if the timber has been harvested, the owner's plan for restocking;
(d) Whether there is a forest management plan for the
land;
(e) If so, the nature and extent of implementation of
the plan;
(f) Whether the land is used for grazing;
(g) Whether the land has been subdivided or a plat
filed with respect to the land;
(h) Whether the land and the applicant are in
compliance with the restocking, forest management, fire protection, insect and
disease control, weed control, and forest debris provisions of Title 76 RCW or applicable
rules under Title 76
RCW;
(i) Whether the land is
subject to forest fire protection assessments pursuant to RCW 76.04.610;
(j) Whether the land is subject to a lease, option, or
other right that permits it to be used for a purpose other than growing and
harvesting timber;
(k) A summary of the past experience and activity of the
applicant in growing and harvesting timber;
(l) A summary of current and continuing activity of
the applicant in growing and harvesting timber;
(m) A statement that the applicant is aware of the
potential tax liability involved when the land ceases to be classified as
timber land.
(2) An application made for classification of land
under RCW 84.34.020(3)
shall be acted upon after a public hearing and after notice of the hearing is
given by one publication in a newspaper of general circulation in the area at
least ten days before the hearing. Application for classification of land in an
incorporated area shall be acted upon by: (a) A granting authority composed of
three members of the county legislative body and three members of the city
legislative body in which the land is located in a meeting where members may be
physically absent but participating through telephonic connection; or (b)
separate affirmative acts by both the county and city legislative bodies where
both bodies affirm the entirety of an application without modification or both
bodies affirm an application with identical modifications.
(3) The granting authority shall act upon the
application with due regard to all relevant evidence and without any one or
more items of evidence necessarily being determinative, except that the
application may be denied for one of the following reasons, without regard to
other items:
(a) The land does not contain a stand of timber as
defined in chapter 76.09
RCW and applicable rules, except this reason shall not alone be sufficient to
deny the application (i) if the land has been
recently harvested or supports a growth of brush or noncommercial type timber,
and the application includes a plan for restocking within three years or the
longer period necessitated by unavailability of seed or seedlings, or (ii) if
only isolated areas within the land do not meet minimum standards due to rock
outcroppings, swamps, unproductive soil, or other natural conditions;
(b) The applicant, with respect to the land, has
failed to comply with a final administrative or judicial order with respect to
a violation of the restocking, forest management, fire protection, insect and
disease control, weed control, and forest debris provisions of Title 76 RCW or applicable
rules under Title 76
RCW;
(c) The land abuts a body of salt water and lies
between the line of ordinary high tide and a line paralleling the ordinary high
tide line and two hundred feet horizontally landward from the high tide line.
(4) The timber management plan must be filed with the
county legislative authority either: (a) When an application for classification
under this chapter is submitted; (b) when a sale or transfer of timber land
occurs and a notice of continuance is signed; or (c) within sixty days of the
date the application for reclassification under this chapter or from designated
forest land is received. The application for reclassification shall be
accepted, but shall not be processed until the timber management plan is
received. If the timber management plan is not received within sixty days of
the date the application for reclassification is received, the application for
reclassification shall be denied.
If circumstances require it, the county assessor may
allow in writing an extension of time for submitting a timber management plan
when an application for classification or reclassification or notice of
continuance is filed. When the assessor approves an extension of time for
filing the timber management plan, the county legislative authority may delay
processing an application until the timber management plan is received. If the
timber management plan is not received by the date set by the assessor, the
application or the notice of continuance shall be denied.
The granting authority may approve the application
with respect to only part of the land that is described in the application, and
if any part of the application is denied, the applicant may withdraw the entire
application. The granting authority, in approving in part or whole an
application for land classified pursuant to RCW 84.34.020(3),
may also require that certain conditions be met.
Granting or denial of an application for current use
classification is a legislative determination and shall be reviewable
only for arbitrary and capricious actions. The granting authority may not
require the granting of easements for land classified pursuant to RCW 84.34.020(3).
The granting authority shall approve or disapprove an
application made under this section within six months following the date the
application is received.
[2009 c
350 § 14; 2002 c 315 § 2; 1992 c 69 § 20.]
RCW 84.34.050
Notice of approval or
disapproval — Procedure when approval granted.
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(1) The granting authority
shall immediately notify the assessor and the applicant of its approval or
disapproval which shall in no event be more than six
months from the receipt of said application. No land other than farm and
agricultural land shall be classified under this chapter until an application
in regard thereto has been approved by the appropriate legislative authority.
(2) When the granting authority classifies land under
this chapter, it shall file notice of the same with the assessor within ten
days. The assessor shall, as to any such land, make a notation each year on the
assessment list and the tax roll of the assessed value of such land for the use
for which it is classified in addition to the assessed value of such land were
it not so classified.
(3) Within ten days following receipt of the notice
from the granting authority of classification of such land under this chapter,
the assessor shall submit such notice to the county auditor for recording in
the place and manner provided for the public recording of state tax liens on
real property.
[1992 c 69
§ 7; 1973 1st ex.s. c 212 § 6; 1970 ex.s. c 87 § 5.]
RCW 84.34.055
Open space priorities — Open
space plan and public benefit rating system.
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(1)(a)
The county legislative authority may direct the county planning commission to
set open space priorities and adopt, after a public hearing, an open space plan
and public benefit rating system for the county. The plan shall consist of
criteria for determining eligibility of lands, the process for establishing a
public benefit rating system, and an assessed valuation schedule. The assessed
valuation schedule shall be developed by the county assessor and shall be a
percentage of market value based upon the public benefit rating system. The
open space plan, the public benefit rating system, and the assessed valuations
schedule shall not be effective until approved by the county legislative
authority after at least one public hearing: PROVIDED, That any county which
has complied with the procedural requisites of chapter 393, Laws of 1985, prior
to July 28, 1985, need not repeat those procedures in order to adopt an open
space plan pursuant to chapter 393, Laws of 1985.
(b) County legislative authorities, in open space
plans, public benefit rating systems, and assessed valuation schedules, shall
give priority consideration to lands used for buffers that are planted with or
primarily contain native vegetation.
(c) "Priority consideration" as used in this
section may include, but is not limited to, establishing classification
eligibility and maintenance criteria for buffers meeting the requirements of
(b) of this subsection.
(d) County legislative authorities shall meet the
requirements of (b) of this subsection no later than July 1, 2006, unless
buffers already receive priority consideration in the existing open space
plans, public benefit rating systems, and assessed valuation schedules.
(2) In adopting an open space plan, recognized sources
shall be used unless the county does its own survey of important open space
priorities or features, or both. Recognized sources include but are not limited
to the natural heritage database; the state office of historic preservation;
the recreation and conservation office inventory of dry accretion beach and
shoreline features; state, national, county, or city registers of historic
places; the shoreline master program; or studies by the parks and recreation
commission and by the departments of fish and wildlife and natural resources.
Features and sites may be verified by an outside expert in the field and
approved by the appropriate state or local agency to be sent to the county
legislative authority for final approval as open space.
(3) When the county open space plan is adopted, owners
of open space lands then classified under this chapter shall be notified in the
same manner as is provided in RCW 84.40.045 of
their new assessed value. These lands may be removed from classification, upon
request of owner, without penalty within thirty days of notification of value.
(4) The open space plan and public benefit rating
system under this section may be adopted for taxes payable in 1986 and
thereafter.
[2007 c
241 § 73; 2005 c 310 § 1; 1994 c 264 § 76; 1988 c 36 § 62; 1985 c 393 § 3.]
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Intent
-- Effective date -- 2007 c 241: See notes following RCW 79A.25.005. |
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RCW 84.34.060
Determination
of true and fair value of classified land — Computation of assessed value.
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In determining
the true and fair value of open space land and timber land, which has been
classified as such under the provisions of this chapter, the assessor shall
consider only the use to which such property and improvements is currently
applied and shall not consider potential uses of such property. The assessed
valuation of open space land shall not be less than the minimum value per acre
of classified farm and agricultural land except that the assessed valuation of
open space land may be valued based on the public benefit rating system adopted
under RCW 84.34.055:
PROVIDED FURTHER, That timber land shall be valued according to chapter 84.33 RCW. In
valuing any tract or parcel of real property designated and zoned under a
comprehensive plan adopted under chapter 36.70A RCW as
agricultural, forest, or open space land, the appraisal shall not be based on
similar sales of parcels that have been converted to nonagricultural, nonforest, or nonopen-space uses
within five years after the sale.
[1997 c
429 § 32; 1992 c 69 § 8; 1985 c 393 § 2; 1981 c 148 § 10; 1973 1st ex.s. c 212 § 7; 1970 ex.s. c 87
§ 6.]
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Severability
-- 1997 c 429: See note following RCW 36.70A.3201.
Purpose
-- Severability -- Effective dates -- 1981 c 148: See notes following RCW
84.33.130. |
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RCW 84.34.065
Determination
of true and fair value of farm and agricultural land — Definitions.
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The true
and fair value of farm and agricultural land shall be determined by
consideration of the earning or productive capacity of comparable lands from
crops grown most typically in the area averaged over not less than five years,
capitalized at indicative rates. The earning or productive capacity of farm and
agricultural lands shall be the "net cash rental", capitalized at a
"rate of interest" charged on long term loans secured by a mortgage
on farm or agricultural land plus a component for property taxes. The current
use value of land under *RCW 84.34.020(2)(e)
shall be established as: The prior year's average value of open space farm and
agricultural land used in the county plus the value of land improvements such
as septic, water, and power used to serve the residence. This shall not be
interpreted to require the assessor to list improvements to the land with the
value of the land.
For the purposes of the above computation:
(1) The term "net cash rental" shall mean
the average rental paid on an annual basis, in cash, for the land being
appraised and other farm and agricultural land of similar quality and similarly
situated that is available for lease for a period of at least three years to
any reliable person without unreasonable restrictions on its use for production
of agricultural crops. There shall be allowed as a deduction from the rental
received or computed any costs of crop production charged against the landlord
if the costs are such as are customarily paid by a landlord. If "net cash
rental" data is not available, the earning or productive capacity of farm
and agricultural lands shall be determined by the cash value of typical or
usual crops grown on land of similar quality and similarly situated averaged
over not less than five years. Standard costs of production shall be allowed as
a deduction from the cash value of the crops.
The current "net cash rental" or
"earning capacity" shall be determined by the assessor with the
advice of the advisory committee as provided in RCW 84.34.145,
and through a continuing internal study, assisted by studies of the department
of revenue. This net cash rental figure as it applies to any farm and
agricultural land may be challenged before the same boards or authorities as
would be the case with regard to assessed values on general property.
(2) The term "rate of interest" shall mean
the rate of interest charged by the farm credit administration and other large
financial institutions regularly making loans secured by farm and agricultural
lands through mortgages or similar legal instruments, averaged over the
immediate past five years.
The "rate of interest" shall be determined
annually by a rule adopted by the department of revenue and such rule shall be
published in the state register not later than January 1 of each year for use
in that assessment year. The department of revenue determination may be
appealed to the state board of tax appeals within thirty days after the date of
publication by any owner of farm or agricultural land or the assessor of any
county containing farm and agricultural land.
(3) The "component for property taxes" shall
be a figure obtained by dividing the assessed value of all property in the
county into the property taxes levied within the county in the year preceding
the assessment and multiplying the quotient obtained by one hundred.
[2001 c
249 § 13; 2000 c 103 § 23; 1998 c 320 § 8; 1997 c 429 § 33; 1992 c 69 § 9; 1989
c 378 § 11; 1973 1st ex.s. c 212 § 10.]
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*Reviser's
note: RCW 84.34.020
was amended by 2009 c 513 § 1, changing subsection (2)(e)
to subsection (2)(f). Severability
-- 1997 c 429: See note following RCW 36.70A.3201. |
||
RCW 84.34.070
Withdrawal from
classification.
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(1)
When land has once been classified under this chapter, it shall remain under
such classification and shall not be applied to other use except as provided by
subsection (2) of this section for at least ten years from the date of
classification and shall continue under such classification until and unless
withdrawn from classification after notice of request for withdrawal shall be
made by the owner. During any year after eight years of the initial ten-year
classification period have elapsed, notice of request for withdrawal of all or
a portion of the land may be given by the owner to the assessor or assessors of
the county or counties in which such land is situated. In the event that a
portion of a parcel is removed from classification, the remaining portion must
meet the same requirements as did the entire parcel when such land was
originally granted classification pursuant to this chapter unless the remaining
parcel has different income criteria. Within seven days the assessor shall
transmit one copy of such notice to the legislative body which originally
approved the application. The assessor or assessors, as the case may be, shall,
when two assessment years have elapsed following the date of receipt of such
notice, withdraw such land from such classification and the land shall be
subject to the additional tax and applicable interest due under RCW 84.34.108.
Agreement to tax according to use shall not be considered to be a contract and
can be abrogated at any time by the legislature in which event no additional
tax or penalty shall be imposed.
(2) The following reclassifications are not considered
withdrawals or removals and are not subject to additional tax under RCW 84.34.108:
(a) Reclassification between lands under RCW 84.34.020 (2)
and (3);
(b) Reclassification of land classified under RCW 84.34.020 (2)
or (3) or chapter 84.33
RCW to open space land under RCW 84.34.020(1);
(c) Reclassification of land classified under RCW 84.34.020 (2)
or (3) to forest land classified under chapter 84.33 RCW; and
(d) Reclassification of land classified as open space
land under RCW 84.34.020(1)(c)
and reclassified to farm and agricultural land under RCW 84.34.020(2)
if the land had been previously classified as farm and agricultural land under
RCW 84.34.020(2).
(3) Applications for reclassification shall be subject
to applicable provisions of RCW 84.34.037, 84.34.035, 84.34.041,
and chapter 84.33
RCW.
(4) The income criteria for land classified under RCW 84.34.020(2)
(b) and (c) may be deferred for land being reclassified from land classified
under RCW 84.34.020
(1)(c) or (3), or chapter 84.33 RCW into
RCW 84.34.020(2)
(b) or (c) for a period of up to five years from the date of reclassification.
[1992 c 69
§ 10; 1984 c 111 § 2; 1973 1st ex.s. c 212 § 8; 1970 ex.s. c 87 § 7.]
RCW 84.34.080
Change in use.
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When
land which has been classified under this chapter as open space land, farm and
agricultural land, or timber land is applied to some other use, except through
compliance with RCW 84.34.070, or
except as a result solely from any one of the conditions listed in RCW 84.34.108(6),
the owner shall within sixty days notify the county assessor of such change in
use and additional real property tax shall be imposed upon such land in an
amount equal to the sum of the following:
(1) The total amount of the additional tax and
applicable interest due under RCW 84.34.108;
plus
(2) A penalty amounting to twenty percent of the
amount determined in subsection (1) of this section.
[1999 sp.s. c 4 § 705; 1992 c 69 § 11; 1973 1st ex.s. c 212 § 9; 1970 ex.s. c 87
§ 8.]
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Part
headings not law -- 1999 sp.s. c
4: See note following RCW 77.85.180. |
RCW 84.34.090
Extension of additional tax and
penalties on tax roll — Lien.
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The
additional tax and penalties, if any, provided by RCW 84.34.070 and
84.34.080
shall be extended on the tax roll and shall be, together with the interest
thereon, a lien on the land to which such tax applies as of January 1st of the
year for which such additional tax is imposed. Such lien shall have priority as
provided in chapter 84.60
RCW: PROVIDED, That for purposes of all periods of
limitation of actions specified in Title 84 RCW, the year in
which the tax became payable shall be as specified in RCW 84.34.100.
[1970 ex.s. c 87 § 9.]
RCW 84.34.100
Payment of
additional tax, penalties, and/or interest.
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The
additional tax, penalties, and/or interest provided by RCW 84.34.070 and
84.34.080
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 which current taxes applicable to the subject land are distributed.
[1980 c
134 § 4; 1970 ex.s. c 87 § 10.]
RCW 84.34.108
Removal of classification —
Factors — Notice of continuance — Additional tax — Lien — Delinquencies —
Exemptions.
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(1)
When land has once been classified under this chapter, a notation of the
classification shall be made each year upon the assessment and tax rolls and
the land shall be valued pursuant to RCW 84.34.060 or 84.34.065
until removal of all or a portion of the classification by the assessor upon
occurrence of any of the following:
(a) Receipt of notice from the owner to remove all or
a portion of the classification;
(b) Sale or transfer to an ownership, except a
transfer that resulted from a default in loan payments made to or secured by a
governmental agency that intends to or is required by law or regulation to
resell the property for the same use as before, making all or a portion of the
land exempt from ad valorem taxation;
(c) Sale or transfer of all or a portion of the land
to a new owner, unless the new owner has signed a notice of classification
continuance, except transfer to an owner who is an heir or devisee of a
deceased owner shall not, by itself, result in removal of classification. The
notice of continuance shall be on a form prepared by the department. If the
notice of continuance is not signed by the new owner and attached to the real
estate excise tax affidavit, all additional taxes calculated pursuant to
subsection (4) of this section shall become due and payable by the seller or
transferor at time of sale. The auditor shall not accept an instrument of
conveyance regarding classified land for filing or recording unless the new
owner has signed the notice of continuance or the additional tax has been paid,
as evidenced by the real estate excise tax stamp affixed thereto by the
treasurer. The seller, transferor, or new owner may appeal the new assessed
valuation calculated under subsection (4) of this section to the county board
of equalization in accordance with the provisions of RCW 84.40.038.
Jurisdiction is hereby conferred on the county board of equalization to hear
these appeals;
(d) Determination by the assessor, after giving the
owner written notice and an opportunity to be heard, that all or a portion of
the land no longer meets the criteria for classification under this chapter.
The criteria for classification pursuant to this chapter continue to apply
after classification has been granted.
The granting authority, upon request of an assessor,
shall provide reasonable assistance to the assessor in making a determination
whether the land continues to meet the qualifications of RCW 84.34.020 (1)
or (3). The assistance shall be provided within thirty days of receipt of the
request.
(2) Land may not be removed from classification
because of:
(a) The creation, sale, or transfer of forestry
riparian easements under RCW 76.13.120; or
(b) The creation, sale, or transfer of a fee interest
or a conservation easement for the riparian open space program under RCW 76.09.040.
(3) Within thirty days after the removal of all or a
portion of the land from current use classification under subsection (1) of
this section, the assessor shall notify the owner in writing, setting forth the
reasons for the removal. The seller, transferor, or owner may appeal the
removal to the county board of equalization in accordance with the provisions
of RCW 84.40.038.
The removal notice must explain the steps needed to appeal the removal
decision, including when a notice of appeal must be filed, where the forms may
be obtained, and how to contact the county board of equalization.
(4) Unless the removal is reversed on appeal, the
assessor shall revalue the affected land with reference to its true and fair
value on January 1st of the year of removal from classification. Both the assessed valuation before and after the removal of
classification shall be listed and taxes shall be allocated according to that
part of the year to which each assessed valuation applies. Except as
provided in subsection (6) of this section, an additional tax, applicable
interest, and penalty shall be imposed which shall be due and payable to the
treasurer thirty days after the owner is notified of the amount of the
additional tax. As soon as possible, the assessor shall compute the amount of
additional tax, applicable interest, and penalty and the treasurer shall mail
notice to the owner of the amount thereof and the date on which payment is due.
The amount of the additional tax, applicable interest, and penalty shall be
determined as follows:
(a) The amount of additional tax shall be equal to the
difference between the property tax paid as "open space land,"
"farm and agricultural land," or "timber land" and the
amount of property tax otherwise due and payable for the seven years last past
had the land not been so classified;
(b) The amount of applicable interest shall be equal
to the interest upon the amounts of the additional tax paid at the same
statutory rate charged on delinquent property taxes from the dates on which the
additional tax could have been paid without penalty if the land had been
assessed at a value without regard to this chapter;
(c) The amount of the penalty shall be as provided in
RCW 84.34.080.
The penalty shall not be imposed if the removal satisfies the conditions of RCW
84.34.070.
(5) Additional tax, applicable interest, and penalty,
shall become a lien on the land which shall attach at the time the land is removed
from classification under this chapter and shall have priority to and shall be
fully paid and satisfied before any recognizance, mortgage, judgment, debt,
obligation or responsibility to or with which the land may become charged or
liable. This lien may be foreclosed upon expiration of the same period after
delinquency and in the same manner provided by law for foreclosure of liens for
delinquent real property taxes as provided in RCW 84.64.050.
Any additional tax unpaid on its due date shall thereupon become delinquent.
From the date of delinquency until paid, interest shall be charged at the same
rate applied by law to delinquent ad valorem property
taxes.
(6) The additional tax, applicable interest, and
penalty specified in subsection (4) of this section shall not be imposed if the
removal of classification pursuant to subsection (1) of this section resulted
solely from:
(a) Transfer to a government entity in exchange for
other land located within the state of Washington;
(b)(i) A taking through the
exercise of the power of eminent domain, or (ii) sale or transfer to an entity
having the power of eminent domain in anticipation of the exercise of such
power, said entity having manifested its intent in writing or by other official
action;
(c) A natural disaster such as a flood, windstorm,
earthquake, or other such calamity rather than by virtue of the act of the
landowner changing the use of the property;
(d) Official action by an agency of the state of
Washington or by the county or city within which the land is located which
disallows the present use of the land;
(e) Transfer of land to a church when the land would
qualify for exemption pursuant to RCW 84.36.020;
(f) Acquisition of property interests by state
agencies or agencies or organizations qualified under RCW 84.34.210 and
64.04.130
for the purposes enumerated in those sections. At such time as these property
interests are not used for the purposes enumerated in RCW 84.34.210 and
64.04.130
the additional tax specified in subsection (4) of this section shall be
imposed;
(g) Removal of land classified as farm and
agricultural land under RCW 84.34.020(2)(f);
(h) Removal of land from classification after
enactment of a statutory exemption that qualifies the land for exemption and
receipt of notice from the owner to remove the land from classification;
(i) The creation, sale, or
transfer of forestry riparian easements under RCW 76.13.120;
(j) The creation, sale, or transfer of a conservation
easement of private forest lands within unconfined channel migration zones or
containing critical habitat for threatened or endangered species under RCW 76.09.040;
(k) The sale or transfer of land within two years
after the death of the owner of at least a fifty percent interest in the land
if the land has been assessed and valued as classified forest land, designated
as forest land under chapter 84.33 RCW, or
classified under this chapter continuously since 1993. The date of death shown
on a death certificate is the date used for the purposes of this subsection (6)(k); or
(l)(i) The discovery that
the land was classified under this chapter in error through no fault of the
owner. For purposes of this subsection (6)(l), "fault" means a
knowingly false or misleading statement, or other act or omission not in good
faith, that contributed to the approval of classification under this chapter or
the failure of the assessor to remove the land from classification under this
chapter.
(ii) For purposes of this subsection (6), the
discovery that land was classified under this chapter in error through no fault
of the owner is not the sole reason for removal of classification pursuant to
subsection (1) of this section if an independent basis for removal exists.
Examples of an independent basis for removal include the owner changing the use
of the land or failing to meet any applicable income criteria required for
classification under this chapter.
[2009 c
513 § 2; 2009 c 354 § 3; 2009 c 255 § 2; 2009 c 246 § 3; 2007 c 54 § 25; 2003 c
170 § 6. Prior:
2001 c 305 § 3; 2001 c 249 § 14; 2001 c 185 § 7; prior: 1999 sp.s. c 4 § 706; 1999 c 233 § 22;
1999 c 139 § 2; 1992 c 69 § 12; 1989 c 378 § 35; 1985 c 319 § 1; 1983 c 41 § 1;
1980 c 134 § 5; 1973 1st ex.s. c
212 § 12.]
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Reviser's
note: This section was amended by 2009 c 246 § 3, 2009 c 255 § 2, 2009 c
354 § 3, and by 2009 c 513 § 2, each without reference to the other. All
amendments are incorporated in the publication of this section under RCW 1.12.025(2).
For rule of construction, see RCW 1.12.025(1).
Finding
-- Intent -- 2009 c 354: See note following RCW 84.33.140. Severability
-- 2007 c 54: See note following RCW 82.04.050. Purpose
-- 2003 c 170 § 6: "During the regular session of the 2001
legislature, RCW 84.34.108
was amended by section 7, chapter 185, by section 14, chapter 249, and by
section 3, chapter 305, each without reference to the other. The purpose of
section 6 of this act is to reenact and amend RCW 84.34.108
so that it reflects all amendments made by the legislature and to clarify any
misunderstanding as to how the exemption contained in chapter 305, Laws of
2001 is to be applied." [2003 c 170 § 3.] Purpose
-- Intent -- 2003 c 170: See note following RCW 84.33.130. Application
-- 2001 c 185 §§ 1-12: See note following RCW 84.14.110. Part
headings not law -- 1999 sp.s. c
4: See note following RCW 77.85.180. Effective
date -- 1999 c 233: See note following RCW 4.28.320. |
||
RCW 84.34.111
Remedies
available to owner liable for additional tax.
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The owner of any land as to
which additional tax is imposed as provided in this chapter shall have with
respect to valuation of the land and imposition of the additional tax all
remedies provided by this title.
[1998 c
311 § 14; 1973 1st ex.s. c 212 § 13.]
RCW 84.34.121
Information required.
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The assessor may require
owners of land classified under this chapter to submit pertinent data regarding
the use of the land, productivity of typical crops, and such similar
information pertinent to continued classification and appraisal of the land.
[1973 1st ex.s. c 212 § 14.]
RCW 84.34.131
Valuation of timber not affected.
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Nothing in this chapter
shall be construed as in any manner affecting the method for valuation of
timber standing on timber land which has been classified under this chapter.
[1998 c
311 § 15; 1973 1st ex.s. c 212 § 16.]
RCW 84.34.141
Rules and
regulations.
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The department of revenue of
the state of
[1998 c
311 § 16; 1973 1st ex.s. c 212 § 17.]
RCW 84.34.145
Advisory
committee.
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The county legislative
authority shall appoint a five member committee representing the active farming
community within the county to serve in an advisory capacity to the assessor in
implementing assessment guidelines as established by the department of revenue
for the assessment of open space, farms and agricultural lands, and timber
lands classified under this chapter.
[1998 c
311 § 17; 1992 c 69 § 13; 1973 1st ex.s. c 212 § 11.]
RCW 84.34.150
Reclassification
of land classified under prior law which meets definition of farm and
agricultural land.
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Land
classified under the provisions of chapter 84.34 RCW prior
to
[1998 c
311 § 18; 1992 c 69 § 14; 1973 1st ex.s. c 212 § 15.]
RCW 84.34.155
Reclassification of land
classified as timber land which meets definition of forest land under chapter
84.33 RCW.
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Land
classified under the provisions of RCW 84.34.020 (2)
or (3) which meets the definition of forest land under the provisions of
chapter 84.33
RCW, upon request for such change made by the owner to the granting authority,
shall be reclassified by the assessor under the provisions of chapter 84.33 RCW. This
change in classification shall be made without additional tax, applicable
interest, penalty, or other requirements set forth in chapter 84.34 RCW:
PROVIDED, That subsequent to such reclassification,
the land shall be fully subject to the provisions of chapter 84.33 RCW, as now
or hereafter amended.
[1992 c 69
§ 15; 1973 1st ex.s. c 212 § 19.]
RCW 84.34.160
Information on
current use classification — Publication and dissemination.
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The department of revenue and
each granting authority is hereby directed to publicize the qualifications and
manner of making applications for classification. Notice of the qualifications,
method of making applications, and availability of further information on
current use classification shall be included with every notice of change in
valuation.
[1992 c 69
§ 16; 1973 1st ex.s. c 212 § 18.]
RCW 84.34.200
Acquisition of
open space, etc., land or rights to future development by counties, cities, or
metropolitan municipal corporations — Legislative declaration — Purposes.
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The legislature finds that
the haphazard growth and spread of urban development is encroaching upon, or
eliminating, numerous open areas and spaces of varied size and character,
including many devoted to agriculture, the cultivation of timber, and other
productive activities, and many others having significant recreational, social,
scenic, or esthetic values. Such areas and spaces, if preserved and maintained
in their present open state, would constitute important assets to existing and
impending urban and metropolitan development, at the same time that they would
continue to contribute to the welfare and well-being of the citizens of the
state as a whole. The acquisition of interests or rights in real property for
the preservation of such open spaces and areas constitutes a public purpose for
which public funds may properly be expended or advanced.
[1971 ex.s. c 243 § 1.]
RCW 84.34.210
Acquisition of
open space, land, or rights to future development by certain entities —
Authority to acquire — Conveyance or lease back.
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Any
county, city, town, metropolitan park district, metropolitan municipal
corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130, or
nonprofit nature conservancy corporation or association, as such are defined in
RCW 84.34.250,
may acquire by purchase, gift, grant, bequest, devise, lease, or otherwise,
except by eminent domain, the fee simple or any lesser interest, development
right, easement, covenant, or other contractual right necessary to protect,
preserve, maintain, improve, restore, limit the future use of, or otherwise
conserve, selected open space land, farm and agricultural land, and timber land
as such are defined in chapter 84.34 RCW for
public use or enjoyment. Among interests that may be so acquired are mineral
rights. Any county, city, town, metropolitan park district, metropolitan
municipal corporation, nonprofit historic preservation corporation as defined
in RCW 64.04.130,
or nonprofit nature conservancy corporation or association, as such are defined
in RCW 84.34.250,
may acquire such property for the purpose of conveying or leasing the property
back to its original owner or other person under such covenants or other
contractual arrangements as will limit the future use of the property in
accordance with the purposes of chapter 243, Laws of 1971 ex. sess.
[1993 c 248
§ 1; 1987 c 341 § 2; 1975-'76 2nd ex.s. c 22 § 1;
1971 ex.s. c 243 § 2.]
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Acquisition of interests
in land for conservation, protection, preservation, or open space purposes by
certain entities: RCW 64.04.130. Property tax exemption for conservation
futures on agricultural land: RCW 84.36.500. |
||
RCW 84.34.220
Acquisition of open space, land,
or rights to future development by certain entities — Developmental rights —
"Conservation futures" — Acquisition — Restrictions.
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In
accordance with the authority granted in RCW 84.34.210, a
county, city, town, metropolitan park district, metropolitan municipal
corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130, or
nonprofit nature conservancy corporation or association, as such are defined in
RCW 84.34.250,
may specifically purchase or otherwise acquire, except by eminent domain,
rights in perpetuity to future development of any open space land, farm and
agricultural land, and timber land which are so designated under the provisions
of chapter 84.34
RCW and taxed at current use assessment as provided by that chapter. For the
purposes of chapter 243, Laws of 1971 ex. sess., such
developmental rights shall be termed "conservation futures". The
private owner may retain the right to continue any existing open space use of
the land, and to develop any other open space use, but, under the terms of
purchase of conservation futures, the county, city, town, metropolitan park
district, metropolitan municipal corporation, nonprofit historic preservation
corporation as defined in RCW 64.04.130, or
nonprofit nature conservancy corporation or association, as such are defined in
RCW 84.34.250,
may forbid or restrict building thereon, or may require that improvements
cannot be made without county, city, town, metropolitan park district,
metropolitan municipal corporation, nonprofit historic preservation corporation
as defined in RCW 64.04.130, or
nonprofit nature conservancy corporation or association, as such are defined in
RCW 84.34.250,
permission. The land may be alienated or sold and used as formerly by the new
owner, subject to the terms of the agreement made by the county, city, town,
metropolitan park district, metropolitan municipal corporation, nonprofit historic
preservation corporation as defined in RCW 64.04.130, or
nonprofit nature conservancy corporation or association, as such are defined in
RCW 84.34.250,
with the original owner.
[1993 c
248 § 2; 1987 c 341 § 3; 1975-'76 2nd ex.s. c 22 § 2;
1971 ex.s. c 243 § 3.]
RCW 84.34.230
Acquisition of open space, etc.,
land or rights to future development by certain entities — Additional
property tax levy authorized.
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Conservation
futures are a useful tool for counties to preserve lands of public interest for
future generations. Counties are encouraged to use some conservation futures as
one tool for salmon preservation purposes.
For the purpose of acquiring conservation futures and
other rights and interests in real property pursuant to RCW 84.34.210 and
84.34.220,
and for maintaining and operating any property acquired with these funds, a
county may levy an amount not to exceed six and one-quarter cents per thousand
dollars of assessed valuation against the assessed valuation of all taxable
property within the county. The limitations in RCW 84.52.043
shall not apply to the tax levy authorized in this section. Any rights or
interests in real property acquired under this section after
[2005 c
449 § 1; 1995 c 318 § 8; 1994 c 301 § 33; 1973 1st ex.s.
c 195 § 94; 1973 1st ex.s. c 195 § 145; 1971 ex.s. c 243 § 4.]
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Effective
date -- 1995 c 318: See note following RCW 82.04.030. Severability
-- Effective dates and termination dates -- Construction -- 1973 1st ex.s. c 195: See notes
following RCW 84.52.043. |
||
RCW 84.34.230
Acquisition of open space, etc.,
land or rights to future development by certain entities — Additional property
tax levy authorized.
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Conservation
futures are a useful tool for counties to preserve lands of public interest for
future generations. Counties are encouraged to use some conservation futures as
one tool for salmon preservation purposes.
For the purpose of acquiring conservation futures and
other rights and interests in real property pursuant to RCW 84.34.210 and
84.34.220,
and for maintaining and operating any property acquired with these funds, a
county may levy an amount not to exceed six and one-quarter cents per thousand
dollars of assessed valuation against the assessed valuation of all taxable
property within the county. The limitations in RCW 84.52.043
shall not apply to the tax levy authorized in this section. Any rights or
interests in real property acquired under this section after
[2005 c
449 § 1; 1995 c 318 § 8; 1994 c 301 § 33; 1973 1st ex.s.
c 195 § 94; 1973 1st ex.s. c 195 § 145; 1971 ex.s. c 243 § 4.]
|
Effective
date -- 1995 c 318: See note following RCW 82.04.030. Severability
-- Effective dates and termination dates -- Construction -- 1973 1st ex.s. c 195: See notes
following RCW 84.52.043. |
||
RCW 84.34.240
Acquisition of
open space, etc., land or rights to future development by certain entities —
Conservation futures fund — Additional requirements, authority.
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Conservation
futures are a useful tool for counties to preserve lands of public interest for
future generations. Counties are encouraged to use some conservation futures as
one tool for salmon preservation purposes.
(1) Any board of county commissioners may establish by
resolution a special fund which may be termed a conservation futures fund to
which it may credit all taxes levied pursuant to RCW 84.34.230.
Amounts placed in this fund may be used for the purpose of acquiring rights and
interests in real property pursuant to the terms of RCW 84.34.210 and
84.34.220,
and for the maintenance and operation of any property acquired with these
funds. The amount of revenue used for maintenance and operations of parks and
recreational land may not exceed fifteen percent of the total amount collected
from the tax levied under RCW 84.34.230 in
the preceding calendar year. Revenues from this tax may not be used to supplant
existing maintenance and operation funding. Any rights or interests in real property
acquired under this section must be located within the assessing county.
Further, the county must determine if the rights or interests in real property
acquired with these funds would reduce the capacity of land suitable for
development necessary to accommodate the allocated housing and employment
growth, as adopted in the countywide planning policies. When actions are taken
that reduce capacity to accommodate planned growth, the jurisdiction shall
adopt reasonable measures to increase the capacity lost by such actions.
(2) In counties greater than one hundred thousand in
population, the board of county commissioners or county legislative authority
shall develop a process to help ensure distribution of the tax levied under RCW
84.34.230,
over time, throughout the county.
(3)(a) Between July 24, 2005, and July 1, 2008, the
county legislative authority of a county with a population density of fewer
than four persons per square mile may enact an ordinance offering a ballot
proposal to the people of the county to determine whether or not the county
legislative authority may make a one-time emergency reallocation of unspent
conservation futures funds to pay for other county government purposes, where
such conservation futures funds were originally levied under RCW 84.34.230 but
never spent to acquire rights and interests in real property.
(b) Upon adoption by the county legislative authority
of a ballot proposal ordinance under (a) of this subsection the county auditor
shall: (i) Confer with the county legislative
authority and review any proposal to the people as to form and style; (ii) give
the ballot proposal a number, which thereafter shall be the identifying number
for the proposal; (iii) transmit a copy of the proposal to the prosecuting
attorney; and (iv) submit the proposal to the people at the next general or
special election that is not less than ninety days after the adoption of the
ordinance by the county legislative authority.
(c) The county prosecuting attorney shall within
fifteen working days of receipt of the proposal compose a concise statement,
posed as a positive question, not to exceed twenty-five words, which shall
express and give a true and impartial statement of the proposal. Such concise
statement shall be the ballot title.
(d) If the measure is affirmed by a majority voting on
the issue it shall become effective ten days after the results of the election
are certified.
(4) Nothing in this section shall be construed as
limiting in any manner methods and funds otherwise available to a county for
financing the acquisition of such rights and interests in real property.
[2005 c
449 § 2; 1971 ex.s. c 243 § 5.]
RCW 84.34.250
Nonprofit nature conservancy corporation or association defined.
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As used
in RCW 84.34.210,
as now or hereafter amended, RCW 84.34.220, as
now or hereafter amended, and RCW 79A.15.010,
"nonprofit nature conservancy corporation or association" means an
organization which qualifies as being tax exempt under 26 U.S.C. section 501(c)
(of the Internal Revenue Code) as it exists on June 25, 1976 and one which has
as one of its principal purposes the conducting or facilitating of scientific
research; the conserving of natural resources, including but not limited to
biological resources, for the general public; or the conserving of open spaces,
including but not limited to wildlife habitat to be utilized as public access
areas, for the use and enjoyment of the general public.
[2009 c
341 § 6; 1975-'76 2nd ex.s. c 22 § 4.]
RCW 84.34.300
Special benefit assessments for
farm and agricultural land or timber land — Legislative findings — Purpose.
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The
legislature finds that farming, timber production, and the related agricultural
and forest industries have historically been and currently are central factors
in the economic and social lifeblood of the state; that it is a fundamental
policy of the state to protect agricultural and timber lands as a major natural
resource in order to maintain a source to supply a wide range of agricultural
and forest products; and that the public interest in the protection and
stimulation of farming, timber production, and the agricultural and forest
industries is a basic element of enhancing the economic viability of this
state. The legislature further finds that farm land and timber land in
urbanizing areas are often subjected to high levels of property taxation and
benefit assessment, and that such levels of taxation and assessment encourage
and even force the removal of such lands from agricultural and forest uses. The
legislature further finds that because of this level of taxation and
assessment, such farm land and timber land in urbanizing areas are either converted
to nonagricultural and nonforest uses when
significant amounts of nearby nonagricultural and nonforest
area could be suitably used for such nonagricultural and nonforest
uses, or, much of this farm land and timber land is left in an unused state.
The legislature further finds that with the approval by the voters of the
Fifty-third Amendment to the state Constitution, and with the enactment of
chapter 84.34
RCW, the owners of farm lands and timber lands were provided with an
opportunity to have such land valued on the basis of its current use and not
its "highest and best use" and that such current use valuation is one
mechanism to protect agricultural and timber lands. The legislature further
finds that despite this potential property tax reduction, farm lands and timber
lands in urbanized areas are still subject to high levels of benefit
assessments and continue to be removed from farm and forest uses.
It is therefore the purpose of the legislature to
establish, with the enactment of RCW 84.34.300
through 84.34.380,
another mechanism to protect agricultural and timber land which creates an
analogous system of relief from certain benefit assessments for farm and
agricultural land and timber land. It is the intent of the legislature that
special benefit assessments not be imposed for the availability of sanitary
and/or storm sewerage service, or domestic water service, or for road
construction and/or improvement purposes on farm and agricultural lands and
timber lands which have been designated for current use classification as farm
and agricultural lands or timber lands until such lands are withdrawn or
removed from such classification or unless such lands benefit from or cause the
need for the local improvement district.
The legislature finds, and it is the intent of RCW 84.34.300
through 84.34.380
and 84.34.922,
that special benefit assessments for the improvement or construction of
sanitary and/or storm sewerage service, or domestic water service, or certain
road construction do not generally benefit land which has been classified as
open space farm and agricultural land or timber land under the open space act,
chapter 84.34
RCW, until such land is withdrawn from such classification or such land is used
for a more intense and nonagricultural use, or the land is no longer used as
timber land. The purpose of RCW 84.34.300
through 84.34.380
and 84.34.922
is to provide an exemption from certain special benefit assessments which do
not benefit timber land or open space farm and agricultural land, and to
provide the means for local governmental entities to recover such assessments
in current dollar value in the event such land is no longer devoted to farming
or timber production under chapter 84.34 RCW. Where the
owner of such land chooses to make limited use of improvements related to
special benefit assessments, RCW 84.34.300
through 84.34.380
provides the means for the partial assessment on open space timber and farm
land to the extent the land is directly benefited by the improvement.
[1992 c 52
§ 14; 1979 c 84 § 1.]
RCW 84.34.310
Special benefit assessments for
farm and agricultural land or timber land — Definitions.
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As used
in RCW 84.34.300
through 84.34.380,
unless a different meaning is required, the words defined in this section shall
have the meanings indicated.
(1) "Farm and agricultural land" shall mean
the same as defined in RCW 84.34.020(2).
(2) "Timber land" shall mean the same as
defined in RCW 84.34.020(3).
(3) "Local government" shall mean any city,
town, county, water-sewer district, public utility district, port district,
irrigation district, flood control district, or any other municipal
corporation, quasi-municipal corporation, or other political subdivision authorized
to levy special benefit assessments for sanitary and/or storm sewerage systems,
domestic water supply and/or distribution systems, or road construction or
improvement purposes.
(4) "Local improvement district" shall mean
any local improvement district, utility local improvement district, local
utility district, road improvement district, or any similar unit created by a
local government for the purpose of levying special benefit assessments against
property specially benefited by improvements relating to such districts.
(5) "Owner" shall mean the same as defined
in RCW 84.34.020(5)
or the applicable statutes relating to special benefit assessments.
(6) The term "average rate of inflation"
shall mean the annual rate of inflation as determined by the department of
revenue averaged over the period of time as provided in RCW 84.34.330 (1)
and (2). Such determination shall be published not later than January 1 of each
year for use in that assessment year.
(7) "Special benefit assessments" shall mean
special assessments levied or capable of being levied in any local improvement
district or otherwise levied or capable of being levied by a local government
to pay for all or part of the costs of a local improvement and which may be
levied only for the special benefits to be realized by property by reason of
that local improvement.
[1999 c
153 § 71; 1992 c 52 § 15; 1979 c 84 § 2.]
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Part
headings not law -- 1999 c 153: See note following RCW 57.04.050. |
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RCW 84.34.320
Special benefit assessments for
farm and agricultural land or timber land — Exemption from assessment —
Procedures relating to exemption — Constructive notice of potential liability
— Waiver of exemption.
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Any
land classified as farm and agricultural land or timber land pursuant to
chapter 84.34
RCW at the earlier of the times the legislative authority of a local government
adopts a resolution, ordinance, or legislative act (1) to create a local
improvement district, in which such land is included or would have been
included but for such classification, or (2) to approve or confirm a final
special benefit assessment roll relating to a sanitary and/or storm sewerage
system, domestic water supply and/or distribution system, or road construction
and/or improvement, which roll would have included such land but for such
classification, shall be exempt from special benefit assessments or charges in
lieu of assessment for such purposes as long as that land remains in such
classification, except as otherwise provided in RCW 84.34.360.
Whenever a local government creates a local
improvement district, the levying, collection and enforcement of assessments
shall be in the manner and subject to the same procedures and limitations as
are provided pursuant to the law concerning the initiation and formation of
local improvement districts for the particular local government. Notice of the
creation of a local improvement district that includes farm and agricultural
land or timber land shall be filed with the county assessor and the legislative
authority of the county in which such land is located. The assessor, upon
receiving notice of the creation of such a local improvement district, shall
send a notice to the owner of the farm and agricultural land or timber land
listed on the tax rolls of the applicable county treasurer of: (1) The creation
of the local improvement district; (2) the exemption of that land from special
benefit assessments; (3) the fact that the farm and agricultural land or timber
land may become subject to the special benefit assessments if the owner waives
the exemption by filing a notarized document with the governing body of the
local government creating the local improvement district before the
confirmation of the final special benefit assessment roll; and (4) the
potential liability, pursuant to RCW 84.34.330, if
the exemption is not waived and the land is subsequently removed from the farm
and agricultural land or timber land status. When a local government approves
and confirms a special benefit assessment roll, from which farm and agricultural
land or timber land has been exempted pursuant to this section, it shall file a
notice of such action with the assessor and the legislative authority of the
county in which such land is located and with the treasurer of that local
government, which notice shall describe the action taken, the type of
improvement involved, the land exempted, and the amount of the special benefit
assessment which would have been levied against the land if it had not been
exempted. The filing of such notice with the assessor and the treasurer of that
local government shall constitute constructive notice to a purchaser or encumbrancer of the affected land, and every person whose
conveyance or encumbrance is subsequently executed or subsequently recorded,
that such exempt land is subject to the charges provided in RCW 84.34.330 and
84.34.340
if such land is withdrawn or removed from its current use classification as
farm and agricultural land or timber land.
The owner of the land exempted from special benefit
assessments pursuant to this section may waive that exemption by filing a
notarized document to that effect with the legislative authority of the local
government upon receiving notice from said local government concerning the
assessment roll hearing and before the local government confirms the final
special benefit assessment roll. A copy of that waiver shall be filed by the local
government with the assessor, but the failure of such filing shall not affect
the waiver.
Except to the extent provided in RCW 84.34.360,
the local government shall have no duty to furnish service from the improvement
financed by the special benefit assessment to such exempted land.
[1992 c 69
§ 17; 1992 c 52 § 16; 1979 c 84 § 3.]
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Reviser's
note: This section was amended by 1992 c 52 § 16 and by 1992 c 69 § 17,
each without reference to the other. Both amendments are incorporated in the
publication of this section pursuant to RCW 1.12.025(2).
For rule of construction, see RCW 1.12.025(1).
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RCW 84.34.330
Special benefit assessments for
farm and agricultural land or timber land — Withdrawal from classification or
change in use — Liability — Amount — Due date — Lien.
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Whenever
farm and agricultural land or timber land has once been exempted from special
benefit assessments pursuant to RCW 84.34.320,
any withdrawal from classification or change in use from farm and agricultural
land or timber land under chapter 84.34 RCW shall
result in the following:
(1) If the bonds used to fund the improvement in the
local improvement district have not been completely retired, such land shall
immediately become liable for: (a) The amount of the special benefit assessment
listed in the notice provided for in RCW 84.34.320;
plus (b) interest on the amount determined in (1)(a) of this section,
compounded annually at a rate equal to the average rate of inflation from the
time the initial notice is filed by the governmental entity which created the
local improvement district as provided in RCW 84.34.320 to
the time the owner withdraws such land from the exemption category provided by
this chapter; or
(2) If the bonds used to fund the improvement in the
local improvement district have been completely retired, such land shall
immediately become liable for: (a) The amount of the special benefit assessment
listed in the notice provided for in RCW 84.34.320;
plus (b) interest on the amount determined in (2)(a) of this section compounded
annually at a rate equal to the average rate of inflation from the time the
initial notice is filed by the governmental entity which created the local
improvement district as provided in RCW 84.34.320, to
the time the bonds used to fund the improvement have been retired; plus (c)
interest on the total amount determined in (2)(a) and (b) of this section at a
simple per annum rate equal to the average rate of inflation from the time the
bonds used to fund the improvement have been retired to the time the owner
withdraws such lands from the exemption category provided by this chapter.
(3) The amount payable pursuant to this section shall
become due on the date such land is withdrawn or removed from its current use
or timber land classification and shall be a lien on the land prior and
superior to any other lien whatsoever except for the lien for general taxes,
and shall be enforceable in the same manner as the collection of special
benefit assessments are enforced by that local government.
[1992 c 52
§ 17; 1979 c 84 § 4.]
RCW 84.34.340
Special benefit assessments for
farm and agricultural land or timber land — Withdrawal or removal from
classification — Notice to local government — Statement to owner of amounts
payable — Delinquency date — Enforcement procedures.
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Whenever
farm and agricultural land or timber land is withdrawn or removed from its
current use classification as farm and agricultural land or timber land, the
county assessor of the county in which such land is located shall forthwith
give written notice of such withdrawal or removal to the local government or
its successor which had filed with the assessor the notice required by RCW 84.34.320.
Upon receipt of the notice from the assessor, the local government shall mail a
written statement to the owner of such land for the amounts payable as provided
in RCW 84.34.330.
Such amounts due shall be delinquent if not paid within one hundred and eighty
days after the date of mailing of the statement, and shall be subject to the
same interest, penalties, lien priority, and enforcement procedures that are
applicable to delinquent assessments on the assessment roll from which that
land had been exempted, except that the rate of interest charged shall not
exceed the rate provided in RCW 84.34.330.
[1992 c 52
§ 18; 1979 c 84 § 5.]
RCW 84.34.350
Special benefit assessments for
farm and agricultural land — Use of payments collected.
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Payments
collected pursuant to RCW 84.34.330 and
84.34.340,
or by enforcement procedures referred to therein, after the payment of the
expenses of their collection, shall first be applied to the payment of general
or special debt incurred to finance the improvements related to the special
benefit assessments, and, if such debt is retired, then into the maintenance
fund or general fund of the governmental entity which created the local
improvement district, or its successor, for any of the following purposes: (1)
Redemption or servicing of outstanding obligations of the district; (2)
maintenance expenses of the district; or (3) construction or acquisition of any
facilities necessary to carry out the purpose of the district.
[1979 c 84
§ 6.]
RCW 84.34.360
Special benefit assessments for
farm and agricultural land or timber land — Rules to implement RCW 84.34.300
through 84.34.380.
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The
department of revenue shall adopt rules it shall deem necessary to implement
RCW 84.34.300
through 84.34.380
which shall include, but not be limited to, procedures to determine the extent
to which a portion of the land otherwise exempt may be subject to a special
benefit assessment for the actual connection to the domestic water system or
sewerage facilities, and further to determine the extent to which all or a
portion of such land may be subject to a special benefit assessment for access
to the road improvement in relation to its value as farm and agricultural land
or timber land as distinguished from its value under more intensive uses. The
provision for limited special benefit assessments shall not relieve such land
from liability for the amounts provided in RCW 84.34.330 and
84.34.340
when such land is withdrawn or removed from its current use classification as
farm and agricultural land or timber land.
[1992 c 69
§ 18; 1992 c 52 § 19; 1979 c 84 § 7.]
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Reviser's
note: This section was amended by 1992 c 52 § 19 and by 1992 c 69 § 18,
each without reference to the other. Both amendments are incorporated in the
publication of this section pursuant to RCW 1.12.025(2).
For rule of construction, see RCW 1.12.025(1). |
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RCW 84.34.370
Special benefit assessments for
farm and agricultural land or timber land — Assessments due on land withdrawn
or changed.
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Whenever
a portion of a parcel of land which was classified as farm and agricultural or
timber land pursuant to this chapter is withdrawn from classification or there
is a change in use, and such land has been exempted from any benefit
assessments pursuant to RCW 84.34.320,
the previously exempt benefit assessments shall become due on only that portion
of the land which is withdrawn or changed.
[1992 c 52
§ 20; 1979 c 84 § 8.]
RCW 84.34.380
Special benefit assessments for
farm and agricultural land or timber land — Application of exemption to
rights and interests preventing nonagricultural or nonforest
uses.
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Farm and agricultural land
or timber land on which the right to future development has been acquired by
any local government, the state of Washington, or the United States government
shall be exempt from special benefit assessments in lieu of assessment for such
purposes in the same manner, and under the same liabilities for payment and
interest, as land classified under this chapter as farm and agricultural land
or timber land, for as long as such classification applies.
Any interest, development right, easement, covenant,
or other contractual right which effectively protects, preserves, maintains,
improves, restores, prevents the future nonagricultural or nonforest
use of, or otherwise conserves farm and agricultural land or timber land shall
be exempt from special benefit assessments as long as such development right or
other such interest effectively serves to prevent nonagricultural or nonforest development of such land.
[1992 c 52
§ 21; 1979 c 84 § 9.]
RCW 84.34.390
Application —
Chapter 79.44 RCW — Assessments against public lands.
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Nothing
in RCW 84.34.300
through 84.34.340
or 84.34.360
through 84.34.380
shall amend the provisions of chapter 79.44 RCW.
[1992 c 52
§ 25.]
RCW 84.34.900
Severability —
1970 ex.s. c 87.
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If any provision of this act
or its application to any person or circumstance is held invalid, the remainder
of the act or the application of the provision to other persons or
circumstances is not affected.
[1970 ex.s. c 87 § 15.]
RCW 84.34.910
Effective date — 1970 ex.s. c 87.
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The provisions of this act
shall take effect on
[1970 ex.s. c 87 § 16.]
RCW 84.34.920
Severability —
1971 ex.s. c 243.
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If any provision of this act, or its application to any person or circumstance is
held invalid, the remainder of the act, or the application of the provision to
other persons or circumstances is not affected.
[1971 ex.s. c 243 § 9.]
RCW 84.34.921
Severability —
1973 1st ex.s. c 212.
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If any provision of this
1973 amendatory act, or its application to any person
or circumstance is held invalid, the remainder of the act, or the application
of the provision to other persons or circumstances is not affected.
[1973 1st ex.s. c 212 § 20.]
RCW 84.34.922
Severability —
1979 c 84.
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If any provision of this act, or its application to any person or circumstance is
held invalid, the remainder of the act, or the application of the provision to
other persons or circumstances is not affected.
[1979 c 84
§ 11.]
RCW 84.34.923
Effective date — 1992 c 69.
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This act shall take effect
[1992 c 69
§ 22.]
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Conservation futures on agricultural
land -- Property tax exemption: RCW 84.36.260, 84.36.500. |