reglab/housing_qa huggingface dataset:
WA Rev Code § 84.34.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.030 - Applications for current use classification—Forms—Fee—Times for making.

RCW 84.34.030 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 timberland classification and designated forestland 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 timberland. 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.]
WA Rev Code § 84.34.035 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.035 - Applications for current use classification—Approval or denial—Appeal—Duties of assessor upon approval.

RCW 84.34.035 Applications for current use classification—Approval or denial—Appeal—Duties of assessor upon approval.The assessor shall act upon the application for current use classification of farm and agricultural lands under RCW 84.34.020(2), with due regard to all relevant evidence. The application shall be deemed to have been approved unless, prior to the first day of May of the year after such application was mailed or delivered to the assessor, the assessor shall notify the applicant in writing of the extent to which the application is denied. An owner who receives notice that his or her application has been denied may appeal such denial to the board of equalization in the county where the property is located. The appeal shall be filed in accordance with RCW 84.40.038. Within ten days following approval of the application, the assessor shall submit notification of such approval to the county auditor for recording in the place and manner provided for the public recording of state tax liens on real property. The assessor shall retain a copy of all applications.The assessor shall, as to any such land, make a notation each year on the assessment list and the tax roll of the assessed value of such land for the use for which it is classified in addition to the assessed value of such land were it not so classified.[ 2001 c 185 § 6; 1992 c 69 § 5; 1973 1st ex.s. c 212 § 4.]NOTES:Application—2001 c 185 §§ 1-12: See note following RCW 84.14.110.
WA Rev Code § 84.34.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.050 - Notice of approval or disapproval—Procedure when approval granted.

RCW 84.34.050 Notice of approval or disapproval—Procedure when approval granted.(1) The granting authority shall immediately notify the assessor and the applicant of its approval or disapproval which shall in no event be more than six months from the receipt of said application. No land other than farm and agricultural land shall be classified under this chapter until an application in regard thereto has been approved by the appropriate legislative authority.(2) When the granting authority classifies land under this chapter, it shall file notice of the same with the assessor within ten days. The assessor shall, as to any such land, make a notation each year on the assessment list and the tax roll of the assessed value of such land for the use for which it is classified in addition to the assessed value of such land were it not so classified.(3) Within ten days following receipt of the notice from the granting authority of classification of such land under this chapter, the assessor shall submit such notice to the county auditor for recording in the place and manner provided for the public recording of state tax liens on real property.[ 1992 c 69 § 7; 1973 1st ex.s. c 212 § 6; 1970 ex.s. c 87 § 5.]
WA Rev Code § 84.34.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.060 - Determination of true and fair value of classified land—Computation of assessed value.

RCW 84.34.060 Determination of true and fair value of classified land—Computation of assessed value.In determining the true and fair value of open space land and timberland, which has been classified as such under the provisions of this chapter, the assessor shall consider only the use to which such property and improvements is currently applied and shall not consider potential uses of such property. The assessed valuation of open space land shall not be less than the minimum value per acre of classified farm and agricultural land except that the assessed valuation of open space land may be valued based on the public benefit rating system adopted under RCW 84.34.055: PROVIDED FURTHER, That timberland shall be valued according to chapter 84.33 RCW. In valuing any tract or parcel of real property designated and zoned under a comprehensive plan adopted under chapter 36.70A RCW as agricultural, forest, or open space land, the appraisal shall not be based on similar sales of parcels that have been converted to nonagricultural, nonforest, or nonopen-space uses within five years after the sale.[ 1997 c 429 § 32; 1992 c 69 § 8; 1985 c 393 § 2; 1981 c 148 § 10; 1973 1st ex.s. c 212 § 7; 1970 ex.s. c 87 § 6.]NOTES:Severability—1997 c 429: See note following RCW 36.70A.3201.Purpose—Severability—Effective dates—1981 c 148: See notes following RCW 84.33.130.
WA Rev Code § 84.34.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.080 - Change in use.

RCW 84.34.080 Change in use.When land which has been classified under this chapter as open space land, farm and agricultural land, or timberland is applied to some other use, except through compliance with RCW 84.34.070, or except as a result solely from any one of the conditions listed in RCW 84.34.108(6), the owner shall within sixty days notify the county assessor of such change in use and additional real property tax shall be imposed upon such land in an amount equal to the sum of the following:(1) The total amount of the additional tax and applicable interest due under RCW 84.34.108; plus(2) A penalty amounting to twenty percent of the amount determined in subsection (1) of this section.[ 1999 sp.s. c 4 § 705; 1992 c 69 § 11; 1973 1st ex.s. c 212 § 9; 1970 ex.s. c 87 § 8.]NOTES:Part headings not law—1999 sp.s. c 4: See note following RCW 77.85.180.
WA Rev Code § 84.34.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.090 - Extension of additional tax and penalties on tax roll—Lien.

RCW 84.34.090 Extension of additional tax and penalties on tax roll—Lien.The additional tax and penalties, if any, provided by RCW 84.34.070 and 84.34.080 shall be extended on the tax roll and shall be, together with the interest thereon, a lien on the land to which such tax applies as of January 1st of the year for which such additional tax is imposed. Such lien shall have priority as provided in chapter 84.60 RCW: PROVIDED, That for purposes of all periods of limitation of actions specified in Title 84 RCW, the year in which the tax became payable shall be as specified in RCW 84.34.100.[ 1970 ex.s. c 87 § 9.]
WA Rev Code § 84.34.100 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.100 - Payment of additional tax, penalties, and/or interest.

RCW 84.34.100 Payment of additional tax, penalties, and/or interest.The additional tax, penalties, and/or interest provided by RCW 84.34.070 and 84.34.080 shall be payable in full thirty days after the date which the treasurer's statement therefor is rendered. Such additional tax when collected shall be distributed by the county treasurer in the same manner in which current taxes applicable to the subject land are distributed.[ 1980 c 134 § 4; 1970 ex.s. c 87 § 10.]
WA Rev Code § 84.34.111 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.111 - Remedies available to owner liable for additional tax.

RCW 84.34.111 Remedies available to owner liable for additional tax.The owner of any land as to which additional tax is imposed as provided in this chapter shall have with respect to valuation of the land and imposition of the additional tax all remedies provided by this title.[ 1998 c 311 § 14; 1973 1st ex.s. c 212 § 13.]
WA Rev Code § 84.34.121 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.121 - Information required.

RCW 84.34.121 Information required.The assessor may require owners of land classified under this chapter to submit pertinent data regarding the use of the land, productivity of typical crops, and such similar information pertinent to continued classification and appraisal of the land.[ 1973 1st ex.s. c 212 § 14.]
WA Rev Code § 84.34.131 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.131 - Valuation of timber not affected.

RCW 84.34.131 Valuation of timber not affected.Nothing in this chapter shall be construed as in any manner affecting the method for valuation of timber standing on timberland which has been classified under this chapter.[ 1998 c 311 § 15; 1973 1st ex.s. c 212 § 16.]
WA Rev Code § 84.34.141 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.141 - Rules and regulations.

RCW 84.34.141 Rules and regulations.The department of revenue of the state of Washington shall make such rules and regulations consistent with this chapter as shall be necessary or desirable to permit its effective administration.[ 1998 c 311 § 16; 1973 1st ex.s. c 212 § 17.]
WA Rev Code § 84.34.145 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.145 - Advisory committee.

RCW 84.34.145 Advisory committee.The county legislative authority shall appoint a five member committee representing the active farming community within the county to serve in an advisory capacity to the assessor in implementing assessment guidelines as established by the department of revenue for the assessment of open space, farms and agricultural lands, and timberlands classified under this chapter.[ 1998 c 311 § 17; 1992 c 69 § 13; 1973 1st ex.s. c 212 § 11.]
WA Rev Code § 84.34.150 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.150 - Reclassification of land classified under prior law which meets definition of farm and agricultural land.

RCW 84.34.150 Reclassification of land classified under prior law which meets definition of farm and agricultural land.Land classified under the provisions of chapter 84.34 RCW prior to July 16, 1973 which meets the criteria for classification under this chapter, is hereby reclassified under this chapter. This change in classification shall be made without additional tax, applicable interest, penalty, or other requirements, but subsequent to such reclassification, the land shall be fully subject to this chapter. A condition imposed by a granting authority prior to July 16, 1973, upon land classified pursuant to RCW 84.34.020 (1) or (3) shall remain in effect during the period of classification.[ 1998 c 311 § 18; 1992 c 69 § 14; 1973 1st ex.s. c 212 § 15.]
WA Rev Code § 84.34.155 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.155 - Reclassification of land classified as timberland which meets definition of forestland under chapter 84.33 RCW.

RCW 84.34.155 Reclassification of land classified as timberland which meets definition of forestland under chapter 84.33 RCW.Land classified under the provisions of RCW 84.34.020 (2) or (3) which meets the definition of forestland under the provisions of chapter 84.33 RCW, upon request for such change made by the owner to the granting authority, shall be reclassified by the assessor under the provisions of chapter 84.33 RCW. This change in classification shall be made without additional tax, applicable interest, penalty, or other requirements set forth in chapter 84.34 RCW: PROVIDED, That subsequent to such reclassification, the land shall be fully subject to the provisions of chapter 84.33 RCW, as now or hereafter amended.[ 1992 c 69 § 15; 1973 1st ex.s. c 212 § 19.]
WA Rev Code § 84.34.160 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.160 - Information on current use classification—Publication and dissemination.

RCW 84.34.160 Information on current use classification—Publication and dissemination.The department of revenue and each granting authority is hereby directed to publicize the qualifications and manner of making applications for classification. Notice of the qualifications, method of making applications, and availability of further information on current use classification shall be included with every notice of change in valuation.[ 1992 c 69 § 16; 1973 1st ex.s. c 212 § 18.]
WA Rev Code § 84.34.200 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.200 - Acquisition of open space, etc., land or rights to future development by counties, cities, or metropolitan municipal corporations—Legislative declaration—Purposes.

RCW 84.34.200 Acquisition of open space, etc., land or rights to future development by counties, cities, or metropolitan municipal corporations—Legislative declaration—Purposes.The legislature finds that the haphazard growth and spread of urban development is encroaching upon, or eliminating, numerous open areas and spaces of varied size and character, including many devoted to agriculture, the cultivation of timber, and other productive activities, and many others having significant recreational, social, scenic, or esthetic values. Such areas and spaces, if preserved and maintained in their present open state, would constitute important assets to existing and impending urban and metropolitan development, at the same time that they would continue to contribute to the welfare and well-being of the citizens of the state as a whole. The acquisition of interests or rights in real property for the preservation of such open spaces and areas constitutes a public purpose for which public funds may properly be expended or advanced.[ 1971 ex.s. c 243 § 1.]
WA Rev Code § 84.34.210 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.210 - Acquisition of open space, land, or rights to future development by certain entities—Authority to acquire—Conveyance or lease back.

RCW 84.34.210 Acquisition of open space, land, or rights to future development by certain entities—Authority to acquire—Conveyance or lease back.Any county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130, or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250, may acquire by purchase, gift, grant, bequest, devise, lease, or otherwise, except by eminent domain, the fee simple or any lesser interest, development right, easement, covenant, or other contractual right necessary to protect, preserve, maintain, improve, restore, limit the future use of, or otherwise conserve, selected open space land, farm and agricultural land, and timberland as such are defined in chapter 84.34 RCW for public use or enjoyment. Among interests that may be so acquired are mineral rights. Any county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130, or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250, may acquire such property for the purpose of conveying or leasing the property back to its original owner or other person under such covenants or other contractual arrangements as will limit the future use of the property in accordance with the purposes of chapter 243, Laws of 1971 ex. sess.[ 1993 c 248 § 1; 1987 c 341 § 2; 1975-'76 2nd ex.s. c 22 § 1; 1971 ex.s. c 243 § 2.]NOTES:Acquisition of interests in land for conservation, protection, preservation, or open space purposes by certain entities: RCW 64.04.130.Property tax exemption for conservation futures on agricultural land: RCW 84.36.500.
WA Rev Code § 84.34.220 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.220 - Acquisition of open space, land, or rights to future development by certain entities—Developmental rights—"Conservation futures"—Acquisition—Restrictions.

RCW 84.34.220 Acquisition of open space, land, or rights to future development by certain entities—Developmental rights—"Conservation futures"—Acquisition—Restrictions.In accordance with the authority granted in RCW 84.34.210, a county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130, or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250, may specifically purchase or otherwise acquire, except by eminent domain, rights in perpetuity to future development of any open space land, farm and agricultural land, and timberland which are so designated under the provisions of chapter 84.34 RCW and taxed at current use assessment as provided by that chapter. For the purposes of chapter 243, Laws of 1971 ex. sess., such developmental rights shall be termed "conservation futures". The private owner may retain the right to continue any existing open space use of the land, and to develop any other open space use, but, under the terms of purchase of conservation futures, the county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130, or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250, may forbid or restrict building thereon, or may require that improvements cannot be made without county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130, or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250, permission. The land may be alienated or sold and used as formerly by the new owner, subject to the terms of the agreement made by the county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130, or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250, with the original owner.[ 1993 c 248 § 2; 1987 c 341 § 3; 1975-'76 2nd ex.s. c 22 § 2; 1971 ex.s. c 243 § 3.]
WA Rev Code § 84.34.230 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.|84.34.230 - Acquisition of open space, etc., land or rights to future development by certain entities—Additional property tax levy authorized.

RCW 84.34.230 Acquisition of open space, etc., land or rights to future development by certain entities—Additional property tax levy authorized.Conservation futures are a useful tool for counties to preserve lands of public interest for future generations. Counties are encouraged to use some conservation futures as one tool for salmon preservation purposes.For the purpose of acquiring conservation futures and other rights and interests in real property pursuant to RCW 84.34.210 and 84.34.220, and for maintaining and operating any property acquired with these funds, a county may levy an amount not to exceed six and one-quarter cents per thousand dollars of assessed valuation against the assessed valuation of all taxable property within the county. The limitations in RCW 84.52.043 shall not apply to the tax levy authorized in this section. Any rights or interests in real property acquired under this section after July 24, 2005, must be located within the assessing county. Further, the county must determine if the rights or interests in real property acquired with these funds would reduce the capacity of land suitable for development necessary to accommodate the allocated housing and employment growth, as adopted in the countywide planning policies. When actions are taken that reduce capacity to accommodate planned growth, the jurisdiction shall adopt reasonable measures to increase the capacity lost by such actions.[ 2005 c 449 § 1; 1995 c 318 § 8; 1994 c 301 § 33; 1973 1st ex.s. c 195 § 94; 1973 1st ex.s. c 195 § 145; 1971 ex.s. c 243 § 4.]NOTES:Effective date—1995 c 318: See note following RCW 82.04.030.Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.