(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 It must continue under such classification until and unless withdrawn from classification after notice of request for withdrawal is made by the owner. After the initial ten-year classification period has 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 the land is situated. If a portion of a parcel is removed from classification, the remaining portion must meet the same requirements as did the entire parcel when the land was originally granted classification under this chapter unless the remaining parcel has different income criteria. Within seven days the assessor must transmit one copy of the notice to the legislative body that originally approved the application. The assessor or assessors, as the case may be, must withdraw the land from the classification and the land is subject to the additional tax and applicable interest due under RCW
84.34.108. Agreement to tax according to use is not considered to be a contract and can be abrogated at any time by the legislature in which event no additional tax or penalty may be imposed.
(b) If the assessor gives written notice of removal as provided in RCW
84.34.108(1)(d)(i) of all or a portion of land classified under this chapter before the owner gives a notice of request for withdrawal in (a) of this subsection, the provisions of RCW
84.34.108 apply.
(2)(a) The following reclassifications are not considered withdrawals or removals and are not subject to additional tax under RCW
84.34.108:
(i) Reclassification between lands under RCW
84.34.020 (2) and (3);
(ii) Reclassification of land classified under RCW
84.34.020 (2) or (3) or designated under chapter
84.33 RCW to open space land under RCW
84.34.020(1);
(iii) Reclassification of land classified under RCW
84.34.020 (2) or (3) to forestland designated under chapter
84.33 RCW; and
(iv) 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).
(b) Designation as forestland under RCW
84.33.130(1) as a result of a merger adopted under RCW
84.34.400 is not considered a withdrawal or removal and is not subject to additional tax under RCW
84.34.108.
(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.
