reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.280 - Applicant for forestry riparian easement program—Department to rely on certain documents.

RCW 84.33.280
Applicant for forestry riparian easement program—Department to rely on certain documents.
The department shall, when contacted by the department of natural resources under RCW 76.13.160, rely on submitted tax-related documents to confirm or deny that an applicant for the forest [forestry] riparian easement program established in RCW 76.13.120 satisfies the definition of a small forestland owner, as that term is defined in RCW 76.13.120. Nothing in this section, or RCW 76.13.160, prohibits the department from providing the department of natural resources with aggregate or general information.
[ 2004 c 102 § 3.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.010 - Legislative declaration.

RCW 84.34.010
Legislative declaration.
The legislature hereby declares that it is in the best interest of the state to maintain, preserve, conserve and otherwise continue in existence adequate open space lands for the production of food, fiber and forest crops, and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the state and its citizens. The legislature further declares that assessment practices must be so designed as to permit the continued availability of open space lands for these purposes, and it is the intent of this chapter so to provide. The legislature further declares its intent that farm and agricultural lands shall be valued on the basis of their value for use as authorized by section 11 of Article VII of the Constitution of the state of Washington.
[ 1973 1st ex.s. c 212 § 1; 1970 ex.s. c 87 § 1.]
2023 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.]
2023 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.
2023 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.]
2023 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.
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.]
2023 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.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.250 - Nonprofit nature conservancy corporation or association defined.

RCW 84.34.250
Nonprofit nature conservancy corporation or association defined.
As used in RCW 84.34.210, as now or hereafter amended, RCW 84.34.220, as now or hereafter amended, and *RCW 79A.15.010, "nonprofit nature conservancy corporation or association" means an organization which qualifies as being tax exempt under 26 U.S.C. section 501(c) (of the Internal Revenue Code) as it exists on June 25, 1976 and one which has as one of its principal purposes the conducting or facilitating of scientific research; the conserving of natural resources, including but not limited to biological resources, for the general public; or the conserving of open spaces, including but not limited to wildlife habitat to be utilized as public access areas, for the use and enjoyment of the general public.
[ 2009 c 341 § 6; 1975-'76 2nd ex.s. c 22 § 4.]
NOTES:
*Reviser's note: RCW 79A.15.010 was amended by 2016 c 149 § 2, changing the term "nonprofit nature conservancy corporation or association" to "nonprofit nature conservancies."
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.310 - Special benefit assessments for farm and agricultural land or timberland—Definitions.

RCW 84.34.310
Special benefit assessments for farm and agricultural land or timberland—Definitions.
As used in RCW 84.34.300 through 84.34.380, unless a different meaning is required, the words defined in this section shall have the meanings indicated.
(1) The term "average rate of inflation" shall mean the annual rate of inflation as determined by the department of revenue averaged over the period of time as provided in *RCW 84.34.330 (1) and (2). Such determination shall be published not later than January 1 of each year for use in that assessment year.
(2) "Farm and agricultural land" shall mean the same as defined in RCW 84.34.020(2).
(3) "Local government" shall mean any city, town, county, water-sewer district, public utility district, port district, flood control district, or any other municipal corporation, quasi-municipal corporation, or other political subdivision authorized to levy special benefit assessments for sanitary and/or storm sewerage systems, domestic water supply and/or distribution systems, or road construction or improvement purposes. "Local government" does not include an irrigation district with respect to any local improvement district created or local improvement assessment levied by that irrigation district.
(4) "Local improvement district" shall mean any local improvement district, utility local improvement district, local utility district, road improvement district, or any similar unit created by a local government for the purpose of levying special benefit assessments against property specially benefited by improvements relating to such districts.
(5) "Owner" shall mean the same as defined in RCW 84.34.020(5) or the applicable statutes relating to special benefit assessments.
(6) "Special benefit assessments" shall mean special assessments levied or capable of being levied in any local improvement district or otherwise levied or capable of being levied by a local government to pay for all or part of the costs of a local improvement and which may be levied only for the special benefits to be realized by property by reason of that local improvement.
(7) "Timberland" shall mean the same as defined in RCW 84.34.020(3).
[ 2013 c 177 § 2; 1999 c 153 § 71; 1992 c 52 § 15; 1979 c 84 § 2.]
NOTES:
Reviser's note: *(1) RCW 84.34.330 was amended by 2014 c 137 § 9, changing subsections (1) and (2) to subsection (1)(a) and (b).
(2) The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).
Part headings not law—1999 c 153: See note following RCW 57.04.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.340 - Special benefit assessments for farm and agricultural land or timberland—Withdrawal or removal from classification—Notice to local government—Statement to owner of amounts payable—Delinquency date—Enforcement procedures.

RCW 84.34.340
Special benefit assessments for farm and agricultural land or timberland—Withdrawal or removal from classification—Notice to local government—Statement to owner of amounts payable—Delinquency date—Enforcement procedures.
(1) Whenever farm and agricultural land or timberland is withdrawn or removed from its current use classification as farm and agricultural land or timberland, except as provided in subsection (2) of this section, the county assessor of the county in which the land is located must give written notice of the withdrawal or removal to the local government or its successor that filed with the assessor the notice required by RCW 84.34.320. Upon receipt of the notice from the assessor, the local government must mail a written statement to the owner of the land for the amounts payable as provided in RCW 84.34.330. The amounts due are delinquent if not paid within one hundred eighty days after the date of mailing of the statement, and are subject to the same interest, penalties, lien priority, and enforcement procedures that are applicable to delinquent assessments on the assessment roll from which that land had been exempted, except that the rate of interest charged may not exceed the rate provided in RCW 84.34.330.
(2) 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 under this section.
[ 2014 c 137 § 10; 1992 c 52 § 18; 1979 c 84 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.350 - Special benefit assessments for farm and agricultural land—Use of payments collected.

RCW 84.34.350
Special benefit assessments for farm and agricultural land—Use of payments collected.
Payments collected pursuant to RCW 84.34.330 and 84.34.340, or by enforcement procedures referred to therein, after the payment of the expenses of their collection, shall first be applied to the payment of general or special debt incurred to finance the improvements related to the special benefit assessments, and, if such debt is retired, then into the maintenance fund or general fund of the governmental entity which created the local improvement district, or its successor, for any of the following purposes: (1) Redemption or servicing of outstanding obligations of the district; (2) maintenance expenses of the district; or (3) construction or acquisition of any facilities necessary to carry out the purpose of the district.
[ 1979 c 84 § 6.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.360 - Special benefit assessments for farm and agricultural land or timberland—Rules to implement RCW 84.34.300 through 84.34.380.

RCW 84.34.360
Special benefit assessments for farm and agricultural land or timberland—Rules to implement RCW 84.34.300 through 84.34.380.
The department of revenue shall adopt rules it shall deem necessary to implement RCW 84.34.300 through 84.34.380 which shall include, but not be limited to, procedures to determine the extent to which a portion of the land otherwise exempt may be subject to a special benefit assessment for the actual connection to the domestic water system or sewerage facilities, and further to determine the extent to which all or a portion of such land may be subject to a special benefit assessment for access to the road improvement in relation to its value as farm and agricultural land or timberland as distinguished from its value under more intensive uses. The provision for limited special benefit assessments shall not relieve such land from liability for the amounts provided in RCW 84.34.330 and 84.34.340 when such land is withdrawn or removed from its current use classification as farm and agricultural land or timberland.
[ 1992 c 69 § 18; 1992 c 52 § 19; 1979 c 84 § 7.]
NOTES:
Reviser's note: This section was amended by 1992 c 52 § 19 and by 1992 c 69 § 18, each without reference to the other. Both amendments are incorporated in the publication of this section pursuant to RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.370 - Special benefit assessments for farm and agricultural land or timberland—Assessments due on land withdrawn or removed (as amended by 2014 c 97).

RCW 84.34.370
Special benefit assessments for farm and agricultural land or timberland—Assessments due on land withdrawn or removed (as amended by 2014 c 97).
Whenever a portion of a parcel of land which was classified as farm and agricultural or timberland pursuant to this chapter is withdrawn
or removed
from classification ((
or there is a change in use
)), and such land has been exempted from any benefit assessments pursuant to RCW 84.34.320, the previously exempt benefit assessments ((
shall
)) become due on only that portion of the land which is withdrawn or ((
changed
))
removed
.
[ 2014 c 97 § 315; 1992 c 52 § 20; 1979 c 84 § 8.]
(1) Except as provided in subsection (2) of this section, w
henever a portion of a parcel of land ((
which
))
that
was classified as farm and agricultural or timberland ((
pursuant to
))
under
this chapter is withdrawn
or removed
from classification or there is a change in use, and ((
such
))
the
land has been exempted from any benefit assessments ((
pursuant to
))
under
RCW 84.34.320, the previously exempt benefit assessments ((
shall
)) become due on only that portion of the land ((
which
))
that
is withdrawn
, removed,
or changed.
(2) Designation as forestland under RCW 84.33.130(1) as a result of a merger of programs adopted under RCW 84.34.400 is not considered a withdrawal, removal, or a change in use under this section.
[ 2014 c 137 § 11; 1992 c 52 § 20; 1979 c 84 § 8.]
NOTES:
Reviser's note: RCW 84.34.370 was amended twice during the 2014 legislative session, each without reference to the other. For rule of construction concerning sections amended more than once during the same legislative session, see RCW 1.12.025.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.380 - Special benefit assessments for farm and agricultural land or timberland—Application of exemption to rights and interests preventing nonagricultural or nonforest uses.

RCW 84.34.380
Special benefit assessments for farm and agricultural land or timberland—Application of exemption to rights and interests preventing nonagricultural or nonforest uses.
Farm and agricultural land or timberland on which the right to future development has been acquired by any local government, the state of Washington, or the United States government shall be exempt from special benefit assessments in lieu of assessment for such purposes in the same manner, and under the same liabilities for payment and interest, as land classified under this chapter as farm and agricultural land or timberland, for as long as such classification applies.
Any interest, development right, easement, covenant, or other contractual right which effectively protects, preserves, maintains, improves, restores, prevents the future nonagricultural or nonforest use of, or otherwise conserves farm and agricultural land or timberland shall be exempt from special benefit assessments as long as such development right or other such interest effectively serves to prevent nonagricultural or nonforest development of such land.
[ 1992 c 52 § 21; 1979 c 84 § 9.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.390 - Application—Chapter 79.44 RCW—Assessments against public lands.

RCW 84.34.390
Application—Chapter 79.44 RCW—Assessments against public lands.
Nothing in RCW 84.34.300 through 84.34.340 or 84.34.360 through 84.34.380 shall amend the provisions of chapter 79.44 RCW.
[ 1992 c 52 § 25.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.400 - County option to merge timberland and designated forestland programs.

RCW 84.34.400
County option to merge timberland and designated forestland programs.
(1) A county legislative authority may opt to merge its timberland classification with its designated forestland program. To merge the programs, the authority must enact an ordinance that:
(a) Terminates the timberland classification; and
(b) Declares that the land that had been classified as timberland is designated forestland under chapter 84.33 RCW.
(2) After a county timberland program is terminated:
(a) Land that had been classified as timberland within the county is deemed to be designated forestland under the provisions of RCW 84.33.130(1) and is no longer considered to be classified timberland for the purposes of this chapter; and
(b) Any agreement prepared by the granting authority when an application was approved classifying land as timberland is terminated and no longer in effect.
(3) A county must notify the department after taking action under this section. The department must maintain a list of all counties that have provided this notice on their agency internet website.
[ 2014 c 137 § 5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.410 - Application—Cannabis land uses.

RCW 84.34.410
Application—Cannabis land uses.
The provisions of this chapter do not apply with respect to land used in the growing, raising, or producing of cannabis, useable cannabis, or cannabis-infused products as those terms are defined under RCW 69.50.101.
[ 2022 c 16 § 166; 2014 c 140 § 27.]
NOTES:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.910 - Effective date—1970 ex.s. c 87.

RCW 84.34.910
Effective date—1970 ex.s. c 87.
The provisions of this act shall take effect on January 1, 1971.
[ 1970 ex.s. c 87 § 16.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.922 - Severability—1979 c 84.

RCW 84.34.922
Severability—1979 c 84.
If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected.
[ 1979 c 84 § 11.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures. › 84.34.923 - Effective date—1992 c 69.

RCW 84.34.923
Effective date—1992 c 69.
This act shall take effect January 1, 1993.
[ 1992 c 69 § 22.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.005 - Property subject to taxation.

RCW 84.36.005
Property subject to taxation.
All property now existing, or that is hereafter created or brought into this state, shall be subject to assessment and taxation for state, county, and other taxing district purposes, upon equalized valuations thereof, fixed with reference thereto on the first day of January at twelve o'clock meridian in each year, excepting such as is exempted from taxation by law.
[ 1961 c 15 § 84.36.005. Prior: 1955 c 196 § 2; prior: 1939 c 206 § 8, part; 1933 ex.s. c 19 § 1, part; 1933 c 115 § 1, part; 1929 c 126 § 1, part; 1925 ex.s. c 130 § 7, part; 1915 c 131 § 1, part; 1903 c 178 § 1, part; 1901 c 176 § 1, part; 1899 c 141 § 2, part; 1897 c 71 §§ 1, 5, part; 1895 c 176 § 2, part; 1893 c 124 §§ 1, 5, part; 1891 c 140 §§ 1, 5, part; 1890 p 532 §§ 1, 5, part; 1886 p 47 § 1, part; Code 1881 § 2829, part; 1871 p 37 § 4, part; 1869 p 176 § 4, part; 1867 p 61 § 2, part; 1854 p 331 § 2, part; RRS § 11111, part. Formerly RCW 84.40.010.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.012 - Tribal property exemption—Application.

RCW 84.36.012
Tribal property exemption—Application.
(1) To qualify in any year for exempt status for real or personal property used exclusively for essential government services under RCW 84.36.010, a federally recognized Indian tribe must file an initial application with the department of revenue on or before October 1st of the prior year. All applications must be filed on forms prescribed by the department and signed by an authorized agent of the federally recognized tribe.
(2) If the use for essential government services is based in whole or in part on economic development, the application must also include:
(a) If the economic development activities are those of a lessee, a declaration from both the federally recognized tribe and the lessee confirming a lease agreement exists for the exempt tax year.
(b) If the property is subject to the payment in lieu of leasehold excise tax as described in RCW 82.29A.055, a declaration from both the federally recognized tribe and the county in which the property is located confirming that an agreement exists for the exempt tax year regarding the amount for the payment in lieu of leasehold excise tax.
(3) A federally recognized Indian tribe which files an application under the requirements of subsection (2) of this section , must file an annual renewal application, on forms prescribed by the department of revenue, on or before October 1st of each year. The application must contain a declaration certifying the continuing exempt status of the real or personal property, and that the lease agreement or agreement for payment in lieu of leasehold excise tax continue in good standing, or that a new lease or agreement exists.
[ 2014 c 207 § 9.]
NOTES:
Application—2014 c 207: See note following RCW 84.36.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.015 - Property valued at less than five hundred dollars—Exceptions.

RCW 84.36.015
Property valued at less than five hundred dollars—Exceptions.
(1) Each parcel of real property, and each personal property account, that has an assessed value of less than five hundred dollars is exempt from taxation.
(2) This section does not apply to personal property to which the exemption from taxation under RCW 84.36.110(2) may be applied or to real property which qualifies for preferential tax treatment under this chapter or chapter 84.14, 84.26, 84.33, or 84.34 RCW.
[ 1997 c 244 § 1.]
NOTES:
Effective date—1997 c 244: "This act takes effect January 1, 1999." [ 1997 c 244 § 3.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.031 - Clarification of exemption in RCW 84.36.030.

RCW 84.36.031
Clarification of exemption in RCW 84.36.030.
(1) Except as provided otherwise in subsection (2) of this section, property leased, loaned, sold with the option to repurchase, or otherwise made available to organizations described in RCW 84.36.030 is not exempt from taxation.
(2) Property remains eligible for the exemption under RCW 84.36.030, if:
(a) The property is owned by an organization exempt under RCW 84.36.020 or 84.36.030 that loans, leases, or rents the property to another organization for the exempt purposes provided in RCW 84.36.030; or
(b) The property is owned by an entity formed exclusively for the purpose of leasing the property to an organization that will use the property for the exempt purpose provided in RCW 84.36.030, if:
(i) The lessee uses the property for the exempt purposes provided in RCW 84.36.030;
(ii) The immediate previous owner of the property had received an exemption under RCW 84.36.020 or 84.36.030 for the property; and
(iii) The benefit of the exemption inures to the benefit of the lessee organization.
[ 2012 c 76 § 1; 2006 c 305 § 2; 1969 c 137 § 2.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.032 - Administrative offices of nonprofit religious organizations.

RCW 84.36.032
Administrative offices of nonprofit religious organizations.
The real and personal property of the administrative offices of nonprofit recognized religious organizations shall be exempt to the extent that the property is used for the administration of the religious programs of the organization and such other programs as would be exempt under RCW 84.36.020 and 84.36.030 as now or hereafter amended. The provisions of RCW 84.36.020(2)(b) apply to this section.
[ 2014 c 99 § 5; 1975 1st ex.s. c 291 § 13.]
NOTES:
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.36 - Exemptions. › 84.36.035 - Property used by qualifying blood, tissue, or blood and tissue banks.

RCW 84.36.035
Property used by qualifying blood, tissue, or blood and tissue banks.
(1) The following property is exempt from taxation: All property, whether real or personal, belonging to or leased by any nonprofit corporation or association and used exclusively in the business of a qualifying blood bank, a qualifying tissue bank, or a qualifying blood and tissue bank, or in the administration of these businesses. If the real or personal property is leased, the benefit of the exemption shall inure to the nonprofit corporation or association.
(2) The definitions in RCW 82.04.324 apply to this section.
(3) To be exempt under this section, the property must be used exclusively for the purposes for which exemption is granted, except as provided in RCW 84.36.805.
[ 2014 c 99 § 6; 2004 c 82 § 4; 1995 2nd sp.s. c 9 § 1; 1971 ex.s. c 206 § 1.]
NOTES:
Findings—Intent—Tax preference performance statement—Does not apply—2014 c 99: See notes following RCW 84.36.020.
Applicability—1995 2nd sp.s. c 9 §§ 1 and 2: "Sections 1 and 2 of this act are effective for taxes levied for collection in 1996 and thereafter." [ 1995 2nd sp.s. c 9 § 6.]
Effective date—1995 2nd sp.s. c 9: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 9 § 7.]