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. (b) Application for classification under:
(i) RCW 84.34.020(1); or
(ii) RCW 84.34.020(3), unless the timber land classification and designated forest land program are merged under RCW 84.34.400 must be made, for (b)(i) or (ii) of this subsection, to the county legislative authority upon forms prepared by the state department of revenue and supplied by the county assessor.
(2) The application must be accompanied by a reasonable processing fee if a processing fee is established by the city or county legislative authority. The application may 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 must include a statement that the applicant is aware of the potential tax liability involved when the land ceases to be classified as open space, farm and agricultural or timber land. Applications must be made during the calendar year preceding that in which classification is to begin.
(3) The assessor must make necessary information, including copies of this chapter and applicable regulations, readily available to interested parties, and must render reasonable assistance to such parties upon request.
[2014 c 137 § 6; 1989 c 378 § 10; 1973 1st ex.s. c 212 § 3; 1970 ex.s. c 87 § 3.]