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Chapter 458-30 WAC

Last Update: 12/13/13

OPEN SPACE TAXATION ACT RULES

WAC Sections

Definitions.
Department of revenueDuties.
Classification of land under chapter 84.34 RCW.
Application process.
Application fee.
Application for farm and agricultural classification.
Application for open space classification.
Application for timber land classification.
Agreement relating to open space and timber land classifications.
Application for open space/farm and agricultural conservation land classification.
Recording of documents.
Approval or denial and appeal.
Valuation procedures for farm and agricultural land.
Agricultural land valuationInterest rateProperty tax component.
Valuation cycle.
Valuation procedures for open space and timber land.
Data relevant to continuing eligibilityAssessor may require owner to submit.
Continuing classification upon sale or transfer of ownership of classified landActions of landowner and county officials to be taken prior to recording a conveyance of classified land.
Notice to withdraw from classification.
Withdrawal from classification.
Removal of classification.
Additional taxWithdrawal or removal from classification.
Due date of additional tax, interest, and penalty upon withdrawal or removal.
County recording authorityCounty financial authorityDuties.
Principal residence of farm operator or housing for farm and agricultural employees.
Assessment and tax rolls.
Transfers between classificationsApplication for reclassification.
Open space plan and public benefit rating systemAuthorization and procedure to establish—Adoption—Notice to ownerValuation.
Advisory committee.
Agreement may be abrogated by legislature.
Definitions of terms used in WAC 458-30-500 through 458-30-590.
Creation of district—Protest—Adoption of final assessment roll.
Notification of districtCertification by assessorEstimate by district.
Notification of final assessment roll.
Notification of owner regarding creation of district.
Waiver of exemption.
ExemptionRemoval or withdrawal.
Partial special benefit assessmentComputation.
Connection subsequent to final assessment roll—Interest—Connection charge.
Rate of inflation—Publication—Interest rateCalculation.
Designated forest land—Removal—Change in statusCompensating tax.