PROPERTY TAX ADVISORY 5.0.2002 - SPECIFIC QUESTION PERTAINING TO LAND CLASSIFIED AS FARM AND AGRICULTURAL LAND UNDER CHAPTER 84.34 RCW, WHEN THE LAND QUALIFIES FOR CLASSIFICATION BECAUSE OF THE COMMERCIAL AGRICULTURAL ACTIVITY PRODUCED FROM PERENNIAL PLANTINGS - EFFECTIVE 10/24/02
The Department of Revenue has adopted the following Property Tax Advisory:
Property Tax Advisory 5.0.2002, (Specific Question Pertaining to Land Classified as Farm and Agricultural Land Under Chapter 84.34 RCW, When the Land Qualifies for Classification Because of the Commercial Agricultural Activity Produced from Perennial Plantings - Effective 10/24/02).
This advisory explains the correct administration when the land qualifies for classification as farm and agricultural land under RCW 84.34.020(2) because of the commercial agricultural activity produced from perennial plantings. It further addresses the administration for valuing the perennial plantings on land classified under RCW 84.34.020(2).
Requests for copies of this advisory may be directed to Velinda Brown, Property Tax Division, P.O. Box 47471, Olympia, WA 98504-7471, phone (360) 570-5865, fax (360) 586-7602.
Alan R. Lynn