Chapter 458-30 WAC

Last Update: 1/3/18

OPEN SPACE TAXATION ACT RULES

WAC Sections

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