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Chapter 458-30 WAC

Last Update: 9/3/09

Open space taxation act rules

WAC Sections

458-30-200 Definitions.
458-30-205 Department of revenue -- Duties.
458-30-210 Classification of land under chapter 84.34 RCW.
458-30-215 Application process.
458-30-220 Application fee.
458-30-225 Application for farm and agricultural classification.
458-30-230 Application for open space classification.
458-30-232 Application for timber land classification.
458-30-240 Agreement relating to open space and timber land classifications.
458-30-242 Application for open space/farm and agricultural conservation land classification.
458-30-245 Recording of documents.
458-30-250 Approval or denial and appeal.
458-30-260 Valuation procedures for farm and agricultural land.
458-30-262 Agricultural land valuation -- Interest rate -- Property tax component.
458-30-265 Valuation cycle.
458-30-267 Valuation procedures for open space and timber land.
458-30-270 Data relevant to continuing eligibility -- Assessor may require owner to submit.
458-30-275 Continuing classification upon sale or transfer of ownership of classified land -- Actions of landowner and county officials to be taken prior to recording a conveyance of classified land.
458-30-280 Notice to withdraw from classification.
458-30-285 Withdrawal from classification.
458-30-295 Removal of classification.
458-30-300 Additional tax -- Withdrawal or removal from classification.
458-30-305 Due date of additional tax, interest, and penalty upon withdrawal or removal.
458-30-310 County recording authority -- County financial authority -- Duties.
458-30-317 Principal residence of farm operator or housing for farm and agricultural employees.
458-30-320 Assessment and tax rolls.
458-30-325 Transfers between classifications -- Application for reclassification.
458-30-330 Open space plan and public benefit rating system -- Authorization and procedure to establish -- Adoption -- Notice to owner -- Valuation.
458-30-345 Advisory committee.
458-30-355 Agreement may be abrogated by legislature.
458-30-500 Definitions of terms used in WAC 458-30-500 through 458-30-590.
458-30-510 Creation of district -- Protest -- Adoption of final assessment roll.
458-30-520 Notification of district -- Certification by assessor -- Estimate by district.
458-30-525 Notification of final assessment roll.
458-30-530 Notification of owner regarding creation of district.
458-30-540 Waiver of exemption.
458-30-550 Exemption -- Removal or withdrawal.
458-30-560 Partial special benefit assessment -- Computation.
458-30-570 Connection subsequent to final assessment roll -- Interest -- Connection charge.
458-30-590 Rate of inflation -- Publication -- Interest rate -- Calculation.
458-30-700 Designated forest land -- Removal -- Change in status -- Compensating tax.