BILL REQ. #:  H-0257.3 

Read first time 01/18/11.   Referred to Committee on Ways & Means.

     AN ACT Relating to utility easements and rights-of-way under the open space taxation act; adding a new section to chapter 84.34 RCW; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   A new section is added to chapter 84.34 RCW to read as follows:
     (1) An owner of land desiring current use classification under RCW 84.34.020 (2)(a), (b), or (c) or (3) may include adjacent land used by an electric light and power company or gas company through an easement or right-of-way in the acreage determination under RCW 84.34.020 (2)(a), (b), or (c) or (3). The land used by the company through an easement or right-of-way is not subject the gross income, land use, ownership, and other requirements under RCW 84.34.020 (2)(a), (b), or (c) or (3). The land used by the electric light and power company or gas company must be owned or have been previously owned by the owner seeking current use classification.
     (2) "Electric light and power company" and "gas company" have the same meanings as provided in RCW 84.12.200. "Electric light and power company" includes the Bonneville power administration.

NEW SECTION.  Sec. 2   (1) This act applies to taxes levied for collection in 2012 and thereafter.
     (2) This act applies to land that is modified or disqualified under the open space act on or after January 1, 2006.