H-4079.1 _______________________________________________
HOUSE BILL 2816
_______________________________________________
State of Washington 52nd Legislature 1992 Regular Session
By Representatives Rasmussen, Belcher, Chandler and Fraser
Read first time 01/28/92. Referred to Committee on Revenue.
AN ACT Relating to open space property taxation; and amending RCW 84.34.020.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 84.34.020 and 1988 c 253 s 3 are each amended to read as follows:
As used in this chapter, unless a different meaning is required by the context:
(1) "Open space land" means (a) any land area so designated by an official comprehensive land use plan adopted by any city or county and zoned accordingly or (b) any land area, the preservation of which in its present use would (i) conserve and enhance natural or scenic resources, or (ii) protect streams or water supply, (iii) promote conservation of soils, wetlands, beaches or tidal marshes, or (iv) enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open space, or (v) enhance recreation opportunities, or (vi) preserve historic sites, or (vii) retain in its natural state tracts of land not less than five acres situated in an urban area and open to public use on such conditions as may be reasonably required by the legislative body granting the open space classification.
(2)
"Farm and agricultural land" means either (a) land in any contiguous
ownership of twenty or more acres (i) devoted primarily to the production of
livestock or agricultural commodities for commercial purposes, or (ii) enrolled
in the federal conservation reserve program or its successor administered by
the United States department of agriculture; (b) any parcel of land five acres
or more but less than twenty acres devoted primarily to agricultural uses,
which has produced a gross income from agricultural uses equivalent to one
hundred dollars or more per acre per year for three of the five calendar years
preceding the date of application for classification under this chapter; or (c)
any parcel of land of less than five acres devoted primarily to agricultural
uses which has produced a gross income of one thousand dollars or more per year
for three of the five calendar years preceding the date of application for
classification under this chapter. Agricultural lands shall also include ((farm
woodlots of less than twenty and more than five acres)) such incidental
uses as are compatible with agricultural purposes, including wetlands
preservation, provided such incidental use does not exceed twenty percent of
the classified land and the land on which appurtenances necessary to the
production, preparation or sale of the agricultural products exist in
conjunction with the lands producing such products. Agricultural lands shall
also include any parcel of land of one to five acres, which is not contiguous,
but which otherwise constitutes an integral part of farming operations being
conducted on land qualifying under this section as "farm and agricultural
lands".
(3) "Timber land" means land in any contiguous ownership of five or more acres which is devoted primarily to the growth and harvest of forest crops and which is not classified as reforestation land pursuant to chapter 84.28 RCW. Timber land means the land only.
(4) "Current" or "currently" means as of the date on which property is to be listed and valued by the county assessor.
(5) "Owner" means the party or parties having the fee interest in land, except that where land is subject to real estate contract "owner" shall mean the contract vendee.
(6) "Contiguous" means land adjoining and touching other property held by the same ownership. Land divided by a public road, but otherwise an integral part of a farming operation, shall be considered contiguous.