Chapter 84.34 RCW
OPEN SPACE, AGRICULTURAL, TIMBER LANDS -- CURRENT USE --
CONSERVATION FUTURES
SECTIONS
84.34.030 |
Applications for current use classification -- Forms --
Fee -- Times for making. |
84.34.035 |
Applications for current use classification -- Approval
or denial -- Appeal -- Duties of assessor upon approval. |
84.34.037 |
Applications for current use classification -- To whom
made -- Factors -- Review. |
84.34.041 |
Application for current use classification -- Forms --
Public hearing -- Approval or denial. |
84.34.050 |
Notice of approval or disapproval -- Procedure when
approval granted. |
84.34.055 |
Open space priorities -- Open space plan and public
benefit rating system. |
84.34.060 |
Determination of true and fair value of classified land
-- Computation of assessed value. |
84.34.065 |
Determination of true and fair value of farm and
agricultural land -- Definitions. |
84.34.090 |
Extension of additional tax and penalties on tax roll
-- Lien. |
84.34.100 |
Payment of additional tax, penalties, and/or interest. |
84.34.108 |
Removal of classification -- Factors -- Notice of
continuance -- Additional tax -- Lien -- Delinquencies --
Exemptions. |
84.34.111 |
Remedies available to owner liable for additional tax. |
84.34.150 |
Reclassification of land classified under prior law
which meets definition of farm and agricultural land. |
84.34.155 |
Reclassification of land classified as timber land
which meets definition of forest land under chapter 84.33
RCW. |
84.34.160 |
Information on current use classification --
Publication and dissemination. |
84.34.200 |
Acquisition of open space, etc., land or rights to
future development by counties, cities, or metropolitan
municipal corporations -- Legislative declaration -- Purposes. |
84.34.210 |
Acquisition of open space, land, or rights to future
development by certain entities -- Authority to acquire --
Conveyance or lease back. |
84.34.220 |
Acquisition of open space, land, or rights to future
development by certain entities -- Developmental rights --
"Conservation futures" -- Acquisition -- Restrictions. |
84.34.230 |
Acquisition of open space, etc., land or rights to
future development by counties, cities, metropolitan municipal
corporations or nonprofit nature conservancy corporation or
association -- Additional property tax levy authorized. |
84.34.240 |
Acquisition of open space, etc., land or rights to
future development by counties, cities, metropolitan municipal
corporations or nonprofit nature conservancy corporation or
association -- Conservation futures fund. |
84.34.250 |
Nonprofit nature conservancy corporation or association
defined. |
84.34.300 |
Special benefit assessments for farm and agricultural
land or timber land -- Legislative findings -- Purpose. |
84.34.310 |
Special benefit assessments for farm and agricultural
land or timber land -- Definitions. |
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. |
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. |
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. |
84.34.350 |
Special benefit assessments for farm and agricultural
land -- Use of payments collected. |
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. |
84.34.370 |
Special benefit assessments for farm and agricultural
land or timber land -- Assessments due on land withdrawn or
changed. |
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. |
84.34.390 |
Application -- Chapter 79.44
RCW -- Assessments against public lands. |
84.34.921 |
Severability -- 1973 1st ex.s. c 212. |
NOTES:
Conservation futures on agricultural land -- Property tax exemption: RCW
84.36.260,
84.36.500.
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 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 Washington.
[1973 1st ex.s. c 212 § 1; 1970 ex.s. c 87 § 1.]
RCW 84.34.020
Definitions.
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) 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:
(i) 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
(ii) 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;
(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) 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)(ii) and (c)(ii) of
this subsection;
(d) 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"; or
(e) 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.
(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. A
timber management plan shall be filed with the county legislative
authority at the time (a) an application is made for classification as
timber land pursuant to this chapter or (b) when a sale or transfer of
timber land occurs and a notice of classification continuance is signed.
Timber land means the land only.
(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.
[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.]
NOTES:
Severability -- 1997 c 429: See
note following RCW 36.70A.3201.
RCW 84.34.030
Applications for current use classification -- Forms -- Fee -- Times for
making.
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.
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.]
NOTES:
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.
(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
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.
(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.
[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.
An application for current use classification 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:
(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 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.
(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 seedings
[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.
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.
[1992 c 69 § 20.]
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 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.
(1) 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.
(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 data base;
the state office of historic preservation; the interagency committee for
outdoor recreation 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.
[1994 c 264 § 76; 1988 c 36 § 62; 1985 c 393 § 3.]
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 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.]
NOTES:
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.
RCW 84.34.065
Determination of true and fair value of farm and agricultural land --
Definitions.
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.]
NOTES:
Severability -- 1997 c 429: See
note following RCW 36.70A.3201.
RCW 84.34.070
Withdrawal from classification.
(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.
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.]
NOTES:
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.
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.
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.
(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 of
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 such removal of
all or a portion of the land from current use classification, 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.
(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
now or as hereafter amended. 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)(e);
(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 fee
interest or a conservation easement for the riparian open space program
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;
(l) The sale or transfer of land 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 and the
sale or transfer takes place within two years after July 22, 2001, and
the death of the owner occurred after January 1, 1991; or
(m) The date of death shown on a death
certificate is the date used for the purpose of this subsection (6).
[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.]
NOTES:
Reviser's note: This section was
amended by 2001 c 185 § 7, 2001 c 249 § 14, and by 2001 c 305 § 3,
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).
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.
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.
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 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.
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 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.
Land classified under the provisions of chapter 84.34
RCW prior to July 16, 1973 which meets the criteria for classification
under this chapter, is hereby reclassified under this chapter. This
change in classification shall be made without additional tax,
applicable interest, penalty, or other requirements, but subsequent to
such reclassification, the land shall be fully subject to this chapter.
A condition imposed by a granting authority prior to July 16, 1973, upon
land classified pursuant to RCW 84.34.020
(1) or (3) shall remain in effect during the period of classification.
[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.
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.
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.
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.
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.]
NOTES:
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.
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
counties, cities, metropolitan municipal corporations or nonprofit
nature conservancy corporation or association -- Additional property tax
levy authorized.
For the purpose of acquiring conservation futures as well as other
rights and interests in real property pursuant to RCW 84.34.210
and 84.34.220,
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.
[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.]
NOTES:
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
counties, cities, metropolitan municipal corporations or nonprofit
nature conservancy corporation or association -- Conservation futures
fund.
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 solely for the purpose of
acquiring rights and interests in real property pursuant to the terms of
RCW 84.34.210
and 84.34.220.
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.
[1971 ex.s. c 243 § 5.]
RCW 84.34.250
Nonprofit nature conservancy corporation or association defined.
As used in RCW 84.34.210,
as now or hereafter amended, and RCW 84.34.220,
as now or hereafter amended, "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.
[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.
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.
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.]
NOTES:
Part headings not law -- 1999 c 153:
See note following RCW 57.04.050.
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.
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.]
NOTES:
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).
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.
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.
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.
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.
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.]
NOTES:
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).
RCW 84.34.370
Special benefit assessments for farm and agricultural land or timber
land -- Assessments due on land withdrawn or changed.
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.
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.
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.
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.
The provisions of this act shall take effect on January 1, 1971.
[1970 ex.s. c 87 § 16.]
RCW 84.34.920
Severability -- 1971 ex.s. c 243.
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.
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.
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.
This act shall take effect January 1, 1993.
[1992 c 69 § 22.]
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