WSR 02-22-010

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed October 25, 2002, 2:11 p.m. ]


ADOPTION OF INTERPRETIVE STATEMENT


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 announcement of the adoption of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

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

Rules Coordinator

Washington State Code Reviser's Office