reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-29A - Leasehold excise tax › Section 458-29A-400 - Leasehold excise tax-Exemptions

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
(a) This rule
			 explains the exemptions from leasehold excise tax provided by
			 RCW
			 82.29A.125,
			 82.29A.130,
			 82.29A.132,
			 82.29A.134,
			 82.29A.135, and
			 82.29A.136. To be exempt from the
			 leasehold excise tax, the property subject to the leasehold interest must be
			 used exclusively for the purposes for which the exemption is granted.
(b) This rule also explains the expiration
			 date for new tax preferences for the leasehold excise tax pursuant to the
			 language found at
			 RCW
			 82.32.805.
(c)
Rule examples.
This rule
			 includes a number of examples that identify a set of facts and then states a
			 conclusion. The examples should be used only as a general guide. The department
			 of revenue (department) will evaluate each case on its particular facts and
			 circumstances and apply both this rule and other statutory and common law
			 authority.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-29A - Leasehold excise tax › Section 458-29A-500 - Leasehold excise tax - Liability

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The event triggering a leasehold excise tax
			 liability is the use by a private person or entity of publicly owned,
			 tax-exempt property or property of a community center which is exempt from
			 property tax.
Where a lessee is also a tax-exempt government entity, the tax
				will apply against a private sublessee, even though no contractual arrangement
				exists between the sublessee and the lessor.
(2)
Lessor's responsibility to collect
			 and remit tax.
The lessor is responsible for collecting and remitting
			 the leasehold excise tax from its private lessees. If the lessor collects the
			 leasehold excise tax but fails to remit it to the department, the lessor is
			 liable for the tax.
(a) Where the lessor has
			 attempted to collect the tax, but has received neither contract rent nor
			 leasehold excise tax from the lessee, the department will proceed directly
			 against the lessee for payment of the tax and the lessee shall be solely liable
			 for the tax, provided, the lessor notifies the department in writing when the
			 lessor is unable to collect rent and/or taxes, and the amount of the leasehold
			 excise tax arrearage is $1000 or greater. If the lessor fails to notify the
			 department, the department may, in its discretion, look to the lessor for
			 payment of the tax.
(b) If, upon
			 examining all of the facts and circumstances, the department determines that
			 the lessor in good faith believed the lessee to be exempt from all or part of
			 the leasehold excise tax, the department will look to the lessor for assistance
			 in collection of the tax due, but will not hold the lessor personally liable
			 for payment of such tax. To satisfy the requirement of "good faith" the lessor
			 must have acted with reasonable diligence and prudence to determine whether the
			 leasehold excise tax was due from the lessee.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-205 - Department of revenue - Duties

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the duties assigned to the
			 department of revenue in order to implement and administer
			 chapter
			 84.34 RCW.
(2)
General authority.
The
			 department shall maintain general administrative authority to assure that
			 chapter
			 84.34 RCW is effectively
			 and equitably applied throughout the state. Accordingly, the department, upon
			 request, shall provide all reasonable assistance to the granting authorities
			 relating to the administration of
			 chapter
			 84.34 RCW.
(3)
Forms.
The department shall
			 design all application and other administrative forms necessary under
			 chapter
			 84.34 RCW, except those
			 forms necessary for the rating system. Forms relating to the rating system
			 shall be designed by the granting authority. Granting authorities shall provide
			 all forms to applicants who seek classification under
			 chapter
			 84.34 RCW.
(4)
Training.
The department
			 shall provide the guidelines and necessary training to assessors and county
			 boards of equalization so that they may administer
			 chapter
			 84.34 RCW. Members of the
			 advisory committee and members of any granting authority may attend the
			 training sessions provided by the department.
(5)
Wheat and barley prices.
The
			 department shall annually issue by December 31, by whatever means it deems
			 suitable, a five-year average of wheat and barley prices for use by the
			 assessor in the following assessment year.
Statutory Authority: RCW 84.08.110,
				  84.08.070,
				  84.34.141 and
				  84.34.360. 95-21-002, §
				  458-30-205, filed 10/4/95, effective 11/4/95. Statutory Authority:
				  RCW
				  84.08.010 and
				  84.08.070. 90-24-087, §
				  458-30-205, filed 12/5/90, effective 1/5/91. Statutory Authority:
				  RCW
				  84.08.010(2),
				  84.34.141 and
				  chapter
				  84.34 RCW. 88-23-062
				  (Order PT 88-12), § 458-30-205, filed
				  11/15/88.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-210 - Classification of land under chapter 84.34 RCW (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
				  RCW
				  84.34.141,
				  84.34.020, and
				  84.34.030. 02-20-041, §
				  458-30-210, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW
				  84.08.110,
				  84.08.070,
				  84.34.141 and
				  84.34.360. 95-21-002, §
				  458-30-210, filed 10/4/95, effective 11/4/95. Statutory Authority:
				  RCW
				  84.08.010 and
				  84.08.070. 90-24-087, §
				  458-30-210, filed 12/5/90, effective 1/5/91. Statutory Authority:
				  RCW
				  84.08.010(2),
				  84.34.141 and
				  chapter
				  84.34 RCW. 88-23-062
				  (Order PT 88-12), § 458-30-210, filed
				  11/15/88.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-215 - Application process

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the general application
			 procedures of classification of land under
			 chapter
			 84.34 RCW including where
			 to obtain an application and the information that must accompany an application
			 for classification or reclassification.
(2)
Availability of forms.
The
			 assessor and the county legislative authority shall make available application
			 forms for classification or reclassification and shall supply them upon
			 request.
(a) The assessor and the county
			 legislative authority shall provide the appropriate forms, informational
			 materials (including, but not limited to, copies of
			 chapter
			 84.34 RCW and chapter
			 458-30 WAC), and reasonable assistance to an owner who submits an application
			 for classification or reclassification of land under
			 chapter
			 84.34 RCW.
(b) If the county legislative authority
			 adopts a public benefit rating system for the open space classification, it
			 shall prepare the appropriate forms, provide informational materials, and
			 provide assistance to applicants.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-220 - Application fee

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the processing fee that may be
			 established by the city or county legislative authority and that may be
			 required when an application for classification or reclassification is
			 submitted. It also explains the manner in which the amount of this fee is
			 determined and the distribution of this fee upon receipt.
(2)
Processing fee.
The city or
			 county legislative authority may, at their discretion, require a processing fee
			 to accompany each application. This fee shall be in an amount that reasonably
			 covers the processing costs of the application.
(a) If any agreement is to be recorded, the
			 cost of such recording shall come from the fee.
(b) The fee shall be made payable to the
			 county financial authority, who shall forward a portion of the fee to any city
			 in which the parcel of land is located in proportion to the land area included
			 in the city to the total land area of the parcel.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-225 - Application for farm and agricultural classification

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 explains the application process for an applicant who seeks to have land
			 classified or reclassified as farm and agricultural land under
			 RCW
			 84.34.020(2).
(2)
Where to submit - granting
			 authority.
An application for classification or reclassification as farm
			 and agricultural land shall be made to the assessor of the county in which the
			 land is located. The assessor shall be the granting authority.
(3)
Duties of assessor.
(a) The assessor shall act on each
			 application with due regard to all relevant evidence and may approve or deny
			 the application in whole or in part. If any part of the application is denied,
			 the applicant may withdraw the entire application.
(b) Except as provided by
			 chapter
			 84.34 RCW and chapter
			 458-30 WAC, the assessor cannot impose conditions or restrictions regarding the
			 approval of an application for classification or reclassification as farm and
			 agricultural land.
(c) The assessor
			 shall consider the relevant zoning ordinances and regulations. If a zoning
			 ordinance prohibits the farm and agricultural activity for which classification
			 or reclassification is being sought, the assessor shall deny the
			 application.
(d) Upon receipt of an
			 application for classification or reclassification, the assessor may require
			 the applicant(s) to provide data regarding the current use of the land,
			 including the productivity of typical crops, sales receipts, federal income tax
			 returns including schedules documenting farm income, other related income and
			 expense data, and any other information relevant to the application. Failure to
			 provide the requested information shall be cause to deny an application.
			 Generally, prospective use of the land may not be relevant evidence in acting
			 upon an application.
(e) After an
			 application has been approved and the classification or reclassification has
			 been granted, the assessor may review the classification at any time.
(f) The assessor shall retain a copy of all
			 applications submitted.
(g) The
			 assessor may consider the land area used as a homesite in determining the
			 eligibility of a parcel of land for farm and agricultural classification. If
			 the homesite does not qualify for classification as farm and agricultural land
			 in accordance with
			 RCW
			 84.34.020(2)(d) and WAC
			 458-30-210(4)(d),
			 the land shall be taxed at its true and fair value.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-230 - Application for open space classification

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 explains the application process for an applicant who seeks to have land
			 classified or reclassified as open space land under
			 RCW
			 84.34.020(1).
(2)
Where to submit.
An
			 application for classification or reclassification of land as open space shall
			 be made to the county legislative authority of the county in which the land is
			 located.
(3)
Granting
			 authority.
The identity of the entity that will act as the granting
			 authority shall be determined by the location of the land the applicant seeks
			 to classify or reclassify as open space land. The granting authority shall be
			 determined as follows:
(a) If the parcel(s) of
			 land is located in an unincorporated area of the county, the county legislative
			 authority shall be the granting authority.
(b) If the parcel(s) of land is located in an
			 incorporated area of the county, a copy of the application for classification
			 or reclassification shall be forwarded to the city legislative authority in
			 which the land is located. Applications must be acted upon by:
(i) A granting authority composed of three
			 members of the county legislative authority and three members of the city
			 legislative authority in a meeting where members may be physically absent but
			 participating through a telephonic connection; or
(ii) Separate affirmative acts by both the
			 county and city legislative authorities whereby each authority affirms the
			 entirety of the application without modification or each authority affirms the
			 application with identical modifications.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-232 - Application for timber land classification

Current through Register Vol. 24-14, July 15, 2024
Introduction.
This rule explains the application
				process used by an applicant who seeks to have land classified or reclassified
				as timber land under
				RCW
				84.34.020(3).
(1)
Definitions.
For purposes of
			 this rule, the following definitions apply:
(a)
"Stand of timber"
means a
			 stand of trees that will yield log and/or fiber:
(i) Suitable in size and quality for the
			 production of lumber, plywood, pulp, or other forest products; and
(ii) Of sufficient value to cover at least
			 all the costs of harvest and transportation to available markets.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-240 - Agreement relating to open space and timber land classifications

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the contents of and the
			 procedures relating to the agreement that is executed when an application for
			 classification or reclassification as open space land under
			 RCW
			 84.34.037 or timber land under
			 RCW
			 84.34.041 has been approved by the granting
			 authority.
(2)
Preparation and
			 contents.
When an application for classification or reclassification as
			 open space or timber land has been approved by the granting authority, the
			 granting authority must prepare an agreement. For purposes of this rule, the
			 date of approval will be the date on which the granting authority approves the
			 application for classification or reclassification.
(a) The agreement must state all conditions
			 attached to the approval of the application. The conditions of approval and any
			 requirements of the classification detailed in the agreement will be binding
			 upon any heir, successor, or assignee of the parties of the original
			 agreement.
(b) The agreement will
			 apply to the parcel(s) of land described in the agreement.
(c) The agreement may include, but is not
			 limited to, a description of the ways the classified land may be used to retain
			 its classified status, the actions that will cause removal of the land from
			 classification, and the consequences of a change in the classified use of the
			 land.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-242 - Application for open space/farm and agricultural conservation land classification

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The 1992 legislative changes to
			 chapter
			 84.34 RCW created a
			 subclassification of farm and agricultural conservation land within the open
			 space classification. This section explains the criteria and procedures related
			 to farm and agricultural conservation land.
(2)
Open space application criteria and
			 process must be followed.
Farm and agricultural conservation land is not
			 a separate classification within
			 chapter
			 84.34 RCW. This type of
			 land is merely a subclassification within the open space classification.
(a) To obtain the open space/farm and
			 agricultural conservation land classification, the applicant must follow and
			 comply with the procedures and requirements related to the open space
			 classification. The process of applying for open space classification is set
			 forth in RCW 84.34.037 and WAC
			 458-30-230.
(b) In addition to the information normally
			 required to accompany an application for open space classification, an
			 applicant seeking open space/farm and agricultural conservation land
			 classification shall submit a statement about the previous use, the current
			 use, and the intended future use of the land. If the land is traditional
			 farmland that has never been classified under chapter 84.33 or
			 84.34 RCW, this information should
			 be included in the applicant's signed statement.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-245 - Recording of documents

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section details the documents relating to lands
			 classified under
			 chapter
			 84.34 RCW that must be
			 filed with the county assessor and the county recording authority in accordance
			 with RCW
			 84.34.050.
(2)
Notice to assessor.
When the
			 granting authority has classified land under
			 chapter
			 84.34 RCW, the granting
			 authority shall file a notice to this effect with the assessor within ten
			 working days of making the determination. As to any land classified under
			 chapter
			 84.34 RCW, the assessor
			 shall annually make a notation on the county's assessment list and tax roll of
			 the assessed value of this land for the use for which it is classified and the
			 assessed value of this land if it were not so classified.
(3)
Agreement relating to open space
			 land or timber land classification.
Within ten working days of receipt
			 of an agreement regarding land classified as open space or timber land from a
			 granting authority, the assessor shall submit the executed agreement to the
			 county recording authority for recording in the place and manner provided for
			 the public recording of tax liens on real property. The county recording
			 authority shall return the agreement to the assessor following
			 recording.
(4)
Notice of
			 approval relating to farm and agricultural land classification.
Within
			 ten working days of the approval of an application for farm and agricultural
			 land classification or reclassification, the assessor shall send a notice of
			 approval to the county recording authority for recording in the place and
			 manner provided for the public recording of tax liens on real
			 property.
(5)
Notice of
			 withdrawal or removal.
When land is to be withdrawn or removed from
			 classification under
			 chapter
			 84.34 RCW, the assessor
			 shall forward a notice of withdrawal or removal to the county recording
			 authority. The county recording authority shall record all notices of
			 withdrawal or removal. The owner shall pay all recording fees for the
			 notices.
Statutory Authority: RCW 84.08.110,
				  84.08.070,
				  84.34.141 and
				  84.34.360. 95-21-002, §
				  458-30-245, filed 10/4/95, effective 11/4/95. Statutory Authority:
				  RCW
				  84.08.010(2),
				  84.34.141 and
				  chapter
				  84.34 RCW. 88-23-062
				  (Order PT 88-12), § 458-30-245, filed
				  11/15/88.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-250 - Approval or denial and appeal

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section describes the procedure an applicant
			 must follow if his or her application for classification or reclassification
			 under chapter 84.34
			 RCW is denied, in whole or in part, and he or she wishes to appeal the
			 determination.
(2)
General
			 requirement.
The granting authority shall immediately notify the
			 assessor and the applicant of the approval or denial of an application for
			 classification or reclassification. An application for classification or
			 classification as open space, timber, or farm and agricultural land should be
			 approved or denied no later than six months after the receipt of this
			 application. However, if an application for classification or reclassification
			 as farm and agricultural land is not denied, in whole or in part, by the first
			 day of May of the year after the application was submitted, the application
			 shall be deemed approved. For example, an application for classification as
			 farm and agricultural land shall be considered approved if it was delivered to
			 the assessor on August 30, 1993, and was not denied prior to May 1,
			 1994.
(3)
Written denials
			 with reasons required.
All denials of an application for classification
			 or reclassification shall be in writing and shall include the reasons for
			 denial.
(4)
Owner's right to
			 appeal.
The owner shall have the right to appeal any denial of an
			 application for classification or reclassification.
(a) If an application for classification or
			 reclassification as farm and agricultural land is denied by the granting
			 authority, in whole or in part, the applicant may appeal to the board of
			 equalization of the county in which the land is located within thirty calendar
			 days of date the denial was mailed.
(b) If an application for classification or
			 reclassification as either open space or timber land is denied by the granting
			 authority, in whole or in part, the applicant may appeal only to the superior
			 court of the county in which the land is located and the application was
			 made.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-260 - Valuation procedures for farm and agricultural land

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 outlines the methods an assessor may use to determine the value of land
			 classified as farm and agricultural land under
			 chapter
			 84.34 RCW. The valuation
			 procedures are outlined in
			 RCW
			 84.34.065. The method used to value the
			 principal residence of the farm operator or owner and the housing of farm and
			 agricultural employees on classified farm and agricultural land is described in
			 WAC 458-30-317.
(2)
Definitions.
For purposes of
			 this section, the following definitions apply:
(a) "Landlord" means the person(s) or
			 business enterprise that leases or rents classified farm and agricultural land
			 to another person(s) or business entity.
(b) "Net cash rental" means the average
			 rental paid on an annual basis, in cash, for the land being appraised and other
			 farm and agricultural land of similar quality and similarly situated that is
			 available for lease for a period of at least three years to any reliable person
			 without unreasonable restrictions on its use for the production of agricultural
			 crops.
(c) "Rate of interest" means
			 the rate of interest charged by the farm credit administration and other large
			 financial institutions regularly making loans secured by farm and agricultural
			 lands through mortgages or similar legal instruments averaged over the
			 immediate past five years.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-265 - Valuation cycle

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the timing of revaluations of
			 land classified under the provisions of
			 chapter
			 84.34 RCW.
(2)
Revaluation cycle.
In
			 determining the true and fair value and the current use value of classified
			 lands, the assessor shall follow a revaluation cycle that adheres to the
			 requirements contained in WAC 458-12-335 through 458-12-339. The cycle used
			 shall be the same as that used for other real property in the county and shall
			 be in an orderly manner, pursuant to a regular plan, and in a manner that is
			 not arbitrary, capricious, or intentionally discriminatory.
(3)
Notice required.
The
			 assessor shall notify the owner of classified lands of any change in the true
			 and fair value and/or current use value in the same manner as prescribed in
			 RCW
			 84.40.045.
Statutory Authority: RCW 84.08.110,
				  84.08.070,
				  84.34.141 and
				  84.34.360. 95-21-002, §
				  458-30-265, filed 10/4/95, effective 11/4/95. Statutory Authority:
				  RCW
				  84.08.010(2),
				  84.34.141 and
				  chapter
				  84.34 RCW. 88-23-062
				  (Order PT 88-12), § 458-30-265, filed
				  11/15/88.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-267 - Valuation procedures for open space and timber land

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 outlines the procedures set forth in
			 RCW
			 84.34.060 about how to value land(s)
			 classified as open space or timber land under the provisions of
			 chapter
			 84.34 RCW.
(2)
Open space land.
(a) In valuing land classified as open space,
			 the assessor shall consider only the way in which the land and improvements are
			 currently used; the assessor shall not consider potential uses of the
			 land.
(b) The assessed value of
			 open space land shall not be less than the minimum value per acre of classified
			 farm and agricultural land.
(c) If
			 open space land is located within a county where the county legislative
			 authority has adopted an open space plan and a public benefit rating system in
			 accordance with
			 RCW
			 84.34.055, the assessed value of this open
			 space land may be based on the public benefit rating system. The open space
			 plan shall contain criteria for determining eligibility of lands, the process
			 for establishing a public benefit rating system, and an assessed valuation
			 schedule. An assessed valuation schedule shall be developed by the assessor and
			 shall be a percentage of true and fair value based on the public benefit rating
			 system.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-270 - Data relevant to continuing eligibility - Assessor may require owner to submit

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the types of data or
			 information the assessor may require a person seeking continued classification
			 or reclassification to submit so that land may retain its eligibility or be
			 reclassified under
			 chapter
			 84.34 RCW.
(2)
General authorization.
The
			 assessor may require an owner of land classified under
			 chapter
			 84.34 RCW to submit data
			 relevant to the use of the land, productivity of typical crops, and other
			 information pertinent to continued classification or reclassification and
			 appraisal of the land. The assessor may request any relevant information that
			 will assist him or her in determining whether the land is eligible for
			 continued classification or reclassification. Relevant data or information
			 includes, but is not limited to:
(a) Receipts
			 from sales of agricultural products produced on classified land;
(b) Federal income tax returns including
			 schedules documenting farm income, production costs, and other operating
			 expenses;
(c) Rental or lease
			 agreements and receipts;
(d)
			 Government payments and subsidies;
(e) Crop and livestock production data;
			 or
(f) Other income and expense
			 information related to the land for which continued classification or
			 reclassification is sought.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 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

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
If land classified under
			 chapter
			 84.34 RCW is sold or
			 transferred and the new owner wants to retain the classified status of the
			 land, certain procedures must be followed before the conveyance may be recorded
			 or filed. This rule explains the necessary procedures and required
			 forms.
(2)
General
			 requirements - New owner elects to have the land remain classified.
The
			 county recording authority may not accept an instrument conveying ownership of
			 land classified under
			 chapter
			 84.34 RCW unless certain
			 conditions are satisfied. When land classified under
			 chapter
			 84.34 RCW is sold or
			 transferred and the new owner elects to have the land retain its classified
			 status, prior to recording or filing the conveyance, the new owner or the new
			 owner's agent must:
(a) Sign the notice of
			 continuance that is part of the real estate excise tax (REET) affidavit or sign
			 a separate notice of continuance and attach it to the REET affidavit.
			 (Subsection (9) of this rule contains an explanation about REET.) Both the REET
			 affidavit and the notice of continuance are forms provided by the department of
			 revenue and supplied to the counties.
A copy of the REET affidavit may be obtained from the county
				treasurer. If the classified land is owned by multiple owners, all owners or
				their agent(s) must sign the notice of continuance that is part of the REET
				affidavit or the separate notice of continuance attached to the REET
				affidavit.
Except, a notice of continuance is not required when the
				transfer of classified land is to a new owner who is an heir or devisee of a
				deceased owner or is a transfer by a transfer on death deed; however, the land
				must continue to meet the requirements of classification to avoid removal. The
				treasurer determines that a transfer is by inheritance because the claim for
				the inheritance exemption is filled out on the REET affidavit with supporting
				documentation. The treasurer should notify the assessor when classified land
				has been transferred by inheritance or by a transfer on death deed without a
				notice of continuance; and
(b) Provide the assessor with a signed
			 statement that explains how the new owner intends to use the classified land
			 and any other information the assessor deems necessary to determine whether the
			 land will continue to be eligible for classification under
			 chapter
			 84.34 RCW.
			 RCW
			 84.34.121 and WAC
			 458-30-270.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-280 - Notice to withdraw from classification

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
When an owner
			 of classified land wishes to withdraw all or part of the land from the current
			 use program, the owner must submit a request to withdraw to the assessor. This
			 rule explains when an owner may request a withdrawal from classification under
			 the provisions of chapter 84.34 RCW and what the assessor must do upon receipt
			 of this request.
(2)
Other
			 rules to reference.
Readers may want to refer to the following rules for
			 additional information:
(a) WAC
			 458-30-285 Withdrawal from
			 classification.
(b) WAC
			 458-30-300 Additional
			 tax-Withdrawal or removal from classification.
(c) WAC
			 458-30-305 Due date of additional
			 tax, interest, and penalty upon withdrawal or removal.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-285 - Withdrawal from classification

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
RCW
			 84.34.070(1) states that
			 once land has been classified under chapter 84.34 RCW, it must remain
			 classified for a minimum of ten years from the date of classification to
			 qualify for owner withdrawal. The land will remain classified until and unless
			 the owner submits to the assessor a notice of request for withdrawal of all or
			 a portion of the land from classification. If land is classified for less than
			 ten years, the owner may request removal under
			 RCW
			 84.34.108. After a request to withdraw is
			 received, the assessor is required to make a series of determinations. This
			 rule explains the procedures the assessor must follow upon receipt of a request
			 for withdrawal.
(2)
Other
			 rules to reference.
Readers may want to refer to the following rules for
			 additional information:
(a) WAC
			 458-30-280 Notice to withdraw
			 from classification.
(b) WAC
			 458-30-300 Additional
			 tax-Withdrawal or removal from classification.
(c) WAC
			 458-30-305 Due date of additional
			 tax, interest, and penalty upon withdrawal or removal.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-295 - Removal of classification

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule discusses the circumstances that may cause
			 land to be removed from classification and the actions an assessor takes to
			 remove the land, in whole or in part, from classification under chapter 84.34
			 RCW.
(2)
Other rules to
			 reference.
Readers may want to refer to the following rules for
			 additional information:
(a) WAC
			 458-30-300 Additional
			 tax-Withdrawal or removal from classification.
(b) WAC
			 458-30-305 Due date of additional
			 tax, interest, and penalty upon withdrawal or removal.
(c) WAC
			 458-30-325 Transfers between
			 classifications-Application for reclassification.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-300 - Additional tax-Withdrawal or removal from classification

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 outlines the withdrawal and removal procedures, events that trigger removal,
			 and how to calculate the additional tax, interest, and penalty that may be
			 imposed because land is withdrawn or removed from classification. When land is
			 withdrawn or removed, additional tax and interest are due. A twenty percent
			 penalty is also due when land is removed from classification.
			 RCW
			 84.34.108 and
			 84.34.070.
(2)
Other rules to reference.
Readers may want to refer to the following rules for additional information:
(a) WAC
			 458-30-295 Removal of
			 classification.
(b) WAC
			 458-30-305 Due date of additional
			 tax, interest, and penalty upon withdrawal or removal.
(c) WAC
			 458-30-325 Transfers between
			 classifications-Application for reclassification.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-305 - Due date of additional tax, interest, and penalty upon withdrawal or removal

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule specifies the date upon which the
			 additional tax, interest, and, if appropriate, penalty are due when land is
			 withdrawn or removed from classification under
			 chapter
			 84.34 RCW. This rule also
			 explains the consequences of failure to timely pay these charges.
(2)
General rule - Payable within
			 thirty days of removal or withdrawal.
No later than thirty days after
			 the date the treasurer mails or gives the owner written notice that the land
			 will be removed from classification with the amount of additional tax,
			 interest, and penalty due, the total amount owing must be paid, except in the
			 case of a sale or transfer. The notice must list the amount of additional tax,
			 interest, and penalty owed, as well as the date on which the total amount must
			 be paid.
(3)
Exception to
			 general rule - Payable on date of sale or transfer.
If classified land
			 is to be removed because of a sale or transfer, additional tax, interest, and
			 penalty, if owed, must be paid at the time of sale or transfer.
(4)
Failure to timely pay -
			 Delinquency.
Any additional tax, interest, or penalty that is unpaid on
			 its due date is delinquent. Interest is charged on the total amount due at the
			 same rate that is applied by law to delinquent property taxes (see
			 RCW
			 84.56.020 ). Interest accrues from the date
			 of the delinquency until the date the total amount is paid in full.
(5)
Additional tax, interest, and
			 penalty constitute a lien.
When land is withdrawn or removed from
			 classification, the amount of additional tax, interest, and penalty becomes a
			 lien on the land that attaches on the date of withdrawal or removal.
(a) This lien has priority to and must be
			 fully paid and satisfied before any recognizance, mortgage, judgment, debt,
			 obligation, or responsibility to or with which the land may become charged or
			 liable.
(b) The lien may be
			 foreclosed at the same time and in the same manner as liens for delinquent real
			 property taxes are foreclosed under
			 RCW
			 84.64.050.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-310 - County recording authority - County financial authority - Duties

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the conditions under which
			 documents conveying ownership of land classified under
			 chapter
			 84.34 RCW will be accepted
			 by the county recording authority. It also describes the duties of the
			 treasurer in the withdrawal and removal processes.
(2)
County recording authority --
			 Limited documents may be accepted.
The county recording authority,
			 usually the auditor, will not record any instrument of conveyance involving
			 land classified under
			 chapter
			 84.34 RCW unless:
(a) Any required additional tax, interest,
			 and penalty has been paid to the treasurer and the treasurer has affixed a
			 stamp on the REET affidavit showing this payment;
(b) The notice of continuance on or attached
			 to the REET affidavit is signed by the new owner or transferee, the assessor
			 agrees that the land should remain classified, and the assessor checks the box
			 on the REET affidavit that the land qualifies for continued classified current
			 use status; or
(c) The land is to
			 be removed from classification because of one of the exceptions listed in
			 RCW
			 84.34.108(6) and is exempt
			 from additional tax, interest, and penalty.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-317 - Principal residence of farm operator or housing for farm and agricultural employees

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Under
			 RCW
			 84.34.020(2)(d) the land on
			 which the principal residence of the farm operator or owner of farm and
			 agricultural land is situated and the housing for farm and agricultural
			 employees is situated may be classified as farm and agricultural land.
This section explains the criteria that must be met to include
				this type of residence or employee housing within the farm and agricultural
				land classification and the procedure used to value a classified residence or
				housing.
(2)
Definitions.
For purposes of this section, the following
			 definitions apply:
(a) "Farm employee or farm
			 and agricultural employee" means an individual who is employed on farm and
			 agricultural land on a full-time basis or a seasonal or migratory worker who
			 works on farm and agricultural land only during the planting, growing, and/or
			 harvesting seasons.
(i) For purposes of this
			 section, "full-time basis" refers to an individual who is employed at least
			 twenty-five hours per week on farm and agricultural land.
(ii) The term does not include a person who
			 is employed full time by a business activity that is not conducted on
			 classified farm and agricultural land and who only works occasional weekends or
			 during the harvest season on classified farm and agricultural land.
For example, housing occupied by a person who works full time
				at a foundry and who works on a farm only two weeks per year helping with the
				wheat harvest should not be granted classification.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-320 - Assessment and tax rolls

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the manner in which land
			 classified under
			 chapter
			 84.34 RCW is to be listed
			 on the assessment and tax rolls.
(2)
Listing of current use land.
When land has been classified under
			 chapter
			 84.34 RCW, the assessor
			 shall annually enter on the assessment and tax rolls, the current use value and
			 the true and fair value of that land. The assessor shall provide notice of
			 these values to the county financial authority who shall list these values in
			 the place and manner provided for public recording of tax liens on real
			 property.
Statutory Authority: RCW 84.08.110,
				  84.08.070,
				  84.34.141 and
				  84.34.360. 95-21-002, §
				  458-30-320, filed 10/4/95, effective 11/4/95. Statutory Authority:
				  RCW
				  84.08.010(2),
				  84.34.141 and
				  chapter
				  84.34 RCW. 88-23-062
				  (Order PT 88-12), § 458-30-320, filed
				  11/15/88.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-325 - Transfers between classifications-Application for reclassification

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule discusses the process used when land is
			 reclassified into a different classification under
			 chapter
			 84.34 or 84.33
			 RCW.
(2)
General information
			 - When reclassification is required.
The following circumstances may
			 cause an owner of classified land to seek reclassification:
(a) The classified land is no longer being
			 used for the purpose for which it was granted classification;
(b) The owner of classified land has decided
			 to change the use of classified land;
(c) The classified land no longer meets the
			 requirements of the classification under which it was originally classified.
			 For example, farm and agricultural land that no longer produces the minimum
			 gross income or investment requirements in
			 RCW
			 84.34.020(2)(b) , (c), or
			 (d) must either be reclassified or removed
			 from classification; or
(d) A new
			 owner who received classified land from a deceased owner and the land does not
			 meet the requirements of the classification under which the land is currently
			 classified.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-330 - Open space plan and public benefit rating system - Authorization and procedure to establish - Adoption - Notice to owner - Valuation

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
RCW 84.34.055 enables
			 a county legislative authority to establish an open space plan, public benefit
			 rating system, and valuation schedule for land classified as open space. This
			 section explains the factors that must be considered when such a plan and
			 rating system are established, includes a nonexclusive list of recognized
			 sources used in determining open space priorities, and outlines the actions
			 required after and effects of the approval of an open space plan and public
			 benefit rating system.
(2)
General authorization.
The county legislative authority may direct
			 the county planning commission to set open space priorities and to adopt,
			 following a public hearing, an open space plan and a public benefit rating
			 system (rating system) for the county. As used in this section, "planning
			 commission" means the county office, commission, or department that is
			 responsible for making planning decisions at the county level. The open space
			 plan must include, but is not limited to, the following:
(a) Criteria to determine the eligibility of
			 land;
(b) A process to establish a
			 rating system; and
(c) An assessed
			 valuation schedule developed by the assessor. This schedule is a percentage
			 reduction of true and fair value based on the rating system.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-345 - Advisory committee

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains how the advisory committee
			 mandated by
			 RCW
			 84.34.145 is formed, the type of advice this
			 committee may give the assessor, and the consequences of not forming this
			 committee.
(2)
Formation.
The county legislative authority shall appoint a
			 five-member advisory committee representing the active farming community to
			 advise the assessor in implementing assessment guidelines as established by the
			 department for open space, farm and agricultural, and timber land classified
			 under the provisions of
			 chapter
			 84.34 RCW, unless the
			 county legislative authority finds insufficient interest by the farming
			 community in the formation of such a committee.
(a) The committee shall elect officers and
			 adopt operating procedures.
(b) All
			 meetings and records shall be open to the public according to
			 chapters
			 42.30 and 42.17
			 RCW.
(c) Upon appointment, each
			 member of the advisory committee shall serve a one-year term.
(d) Members may be removed from the advisory
			 committee by majority vote of the county legislative authority.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-355 - Agreement may be abrogated by legislature

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 explains that the agreement to tax according to current use is a noncontractual
			 agreement that may be annulled or cancelled at any time by the
			 legislature.
(2)
No
			 contractual obligation.
The agreement to tax land according to its
			 current use is not a contract between the owner and any other party. This
			 agreement can be abrogated, annulled, or cancelled at any time by the
			 legislature in which event no additional tax, interest, and/or penalty shall be
			 imposed. In other words, if the changes made to the Open Space Taxation Act or
			 chapter
			 84.34 RCW by the
			 legislature cause classified land to be removed from classification, the owner
			 of the land shall not be required to pay the additional tax, interest, or
			 penalty that is generally imposed when land is removed from classification.
(a) Example 1. The legislature eliminates the
			 timber land classification from
			 chapter
			 84.34 RCW. All land
			 classified as timber land shall be removed from classification and no
			 additional tax, interest, or penalty will be imposed because the legislature
			 caused the removal of the land when it eliminated the timber land
			 classification from the Open Space Taxation Act.
(b) Example 2. The legislature amends
			 RCW
			 84.34.020(2) so that only
			 parcels of twenty acres or more may be granted classified status as farm and
			 agricultural land. All parcels of classified farm and agricultural land that
			 are less than twenty acres in size may be removed from classification and no
			 owner of such land may be required to pay any additional tax, interest, or
			 penalty because the legislature's action caused the removal of the
			 land.