WSR 14-12-094

INTERPRETIVE STATEMENT

[Filed June 4, 2014, 9:23 a.m.]

The department of revenue has issued the following property tax advisory (PTA): PTA 12.3.2014 Classification of Land Used for Christmas Tree Production.

This PTA clarifies the statutory guidelines for designation of Christmas tree lands under chapter 84.33 RCW. The key points of this advisory are identification of the disqualifying conditions, an explanation of the difference between stump removal or scarification as opposed to plowing and tilling the soil, and classification under open space farm and agriculture if the property meets the requirements contained in RCW 84.34.020. This PTA is being revised to recognize a law change made to RCW 84.33.035 by chapter 137, Laws of 2014 (SB 6180), which amends the definition of "forest land" by reducing the specified acreage from twenty acres to five acres effective June 12, 2014.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Tim Jennrich

Tax Policy Manager

ETA and Special Projects