RCW 84.34.010 Legislative declaration. 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 […]
RCW 84.34.020 Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (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 […]
RCW 84.34.030 Applications for current use classification—Forms—Fee—Times for making. (1) An owner of land desiring current use classification under RCW 84.34.020 must make application as follows: (a) Application for classification under RCW 84.34.020(2) must be made to the county assessor upon forms prepared by the state department of revenue and supplied by the county assessor. […]
RCW 84.34.035 Applications for current use classification—Approval or denial—Appeal—Duties of assessor upon approval. 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 […]
RCW 84.34.037 Applications for current use classification—To whom made—Factors—Review. (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 […]
RCW 84.34.041 Application for current use classification—Forms—Public hearing—Approval or denial. (1) An application for current use classification or reclassification under RCW 84.34.020(3) must be made to the county legislative authority. The application must be made upon forms prepared by the department of revenue and supplied by the granting authority and must include the following elements […]
RCW 84.34.050 Notice of approval or disapproval—Procedure when approval granted. (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 […]
RCW 84.34.055 Open space priorities—Open space plan and public benefit rating system. (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 […]
RCW 84.34.060 Determination of true and fair value of classified land—Computation of assessed value. In determining the true and fair value of open space land and timberland, 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 […]
RCW 84.34.065 Determination of true and fair value of farm and agricultural land—Definitions. (1) 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 […]
RCW 84.34.070 Withdrawal from classification. (1)(a) When land has once been classified under this chapter, it must remain under such classification and must 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. It must continue under such classification until […]
RCW 84.34.080 Change in use. When land which has been classified under this chapter as open space land, farm and agricultural land, or timberland 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 […]
RCW 84.34.090 Extension of additional tax and penalties on tax roll—Lien. 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 […]
RCW 84.34.100 Payment of additional tax, penalties, and/or interest. 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 […]
RCW 84.34.108 Removal of classification—Factors—Notice of continuance—Additional tax—Lien—Delinquencies—Exemptions. (1) When land has once been classified under this chapter, a notation of the classification must be made each year upon the assessment and tax rolls and the land must be valued pursuant to RCW 84.34.060 or 84.34.065 until removal of all or a portion of the […]
RCW 84.34.111 Remedies available to owner liable for additional tax. 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 […]
RCW 84.34.121 Information required. 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. Nothing in this chapter shall be construed as in any manner affecting the method for valuation of timber standing on timberland 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. The department of revenue of the state of Washington shall make such rules and regulations consistent with this chapter as shall be necessary or desirable to permit its effective administration. [ 1998 c 311 § 16; 1973 1st ex.s. c 212 § 17.]
RCW 84.34.145 Advisory committee. 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 timberlands classified […]
