S-1717.1 _______________________________________________
ENGROSSED SUBSTITUTE SENATE BILL 5481
_______________________________________________
State of Washington 52nd Legislature 1991 Regular Session
By Senate Committee on Agriculture & Water Resources (originally sponsored by Senators Sellar and McMullen).
Read first time February 28, 1991.
AN ACT Relating to open spaces; amending RCW 84.34.020, 84.34.035, 84.34.037, 84.34.050, 84.34.060, 84.34.065, 84.34.070, 84.34.108, 84.34.145, 84.34.150, 84.34.155, 84.34.160, 84.34.320, and 84.34.360; adding new sections to chapter 84.34 RCW; and providing an effective date.
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) any parcel of
land ((in any)) that is twenty or more acres or multiple parcels of
land that are contiguous ((ownership of)) and totals twenty
or more acres (i) devoted primarily to ((the production of livestock or
agricultural commodities for commercial)) agricultural 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 that
is five acres or more but less than twenty acres devoted primarily to
agricultural ((uses)) purposes, which has produced a gross income
from ((agricultural uses equivalent to)) such purposes of (i) as of
the effective date of this act, one hundred dollars or more for all
parcels of land that are classified under this subsection or all parcels of
land for which an application for classification under this subsection is made with
the granting authority prior to January 1, 1992, and (ii) on or after January
1, 1992, two 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)) purposes which has produced a
gross income of (i) as of the effective date of this act, one thousand
dollars or more for all parcels of land that are classified under this
subsection or all parcels of land for which an application for classification
under this subsection is made with the granting authority prior to January 1,
1992, and (ii) on or after January 1, 1992, fifteen hundred dollars or more,
per year for three of the five calendar years preceding the date of application
for classification under this chapter. Parcels of land that fall within the
gross income limits of (2)(b)(i) and (2)(c)(i) of this section shall, upon any
transfer of the property excluding transfers between spouses upon death of a
spouse, be subject to the limits of (2)(b)(ii) and (2)(c)(ii) of this section.
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 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". The land on which housing for employees and
the principal place of residence of the owner of land classified pursuant to
RCW 84.34.020(2)(a) is sited shall be classified as farm and agricultural land
if: The housing or residence is on or contiguous to the classified parcel; and
the use of the housing or the residence by the owner is integral to the use of
the classified land for agricultural purposes.
(3)
"Timber land" means any parcel of land ((in any)) that
is five or more acres or multiple parcels of land that are contiguous ((ownership
of)) and totals 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)) for commercial
purposes and for which a timber management plan has been filed with (a) an
application for classification pursuant to this chapter or (b) a real estate
excise tax affidavit. 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.
(7) "Granting authority" means the appropriate agency or official who acts on an application for classification of land pursuant to this chapter.
(8) "Agricultural purposes" means the lawful, commercial use on a continuous basis, prior to and subsequent to application for classification, by:
(a) Raising, harvesting, and selling lawful crops;
(b) Feeding, breeding, managing, and selling of livestock, poultry, fur-bearing animals, or honey bees, or products thereof;
(c) Dairying or selling of dairy products;
(d) Animal husbandry;
(e) Aquaculture;
(f) Horticulture;
(g) Christmas tree plantations or other short rotation high yield forest products;
(h) Participation in a government-funded crop reduction program, acreage set-aside program, or other government agriculture program; or
(i) Other activities as defined by rule following consultation with the advisory committee as established in section 15 of this act.
Sec. 2. RCW 84.34.035 and 1973 1st ex.s. c 212 s 4 are each amended to read as follows:
The
assessor shall act upon the application for current use classification of farm
and agricultural lands under ((subsection (2) of)) RCW 84.34.020(2),
with due regard to all relevant evidence. The application shall be deemed to
have been approved unless, prior to the first day of May of the year after such
application was mailed or delivered to the assessor, ((he)) the
assessor shall notify the applicant in writing of the extent to which the
application is denied. An owner who receives notice that his or her
application has been denied may appeal such denial to the ((county
legislative authority)) board of equalization in the county where the
property in question is located. Within ten days following approval of the
application, the assessor shall submit notification of such approval to the
county auditor for recording in the place and manner provided for the public
recording of state tax liens on real property. The assessor shall retain a
copy of all applications.
The assessor shall, as to any such land, make a notation each year on the assessment list and the tax roll of the assessed value of such land for the use for which it is classified in addition to the assessed value of such land were it not so classified.
((The
assessor shall also file notice of both such values with the county treasurer,
who shall record such notice in the place and manner provided for recording
delinquent taxes.))
Sec. 3. RCW 84.34.037 and 1985 c 393 s 1 are each amended to read as follows:
Applications
for classification under RCW 84.34.020 ((subsection)) (1) ((or (3)))
shall be made to the county legislative authority. An application made for
classification of land under RCW 84.34.020 ((subsection)) (1)(b)((,
or (3))) which is in an area subject to a comprehensive plan shall be acted
upon in the same manner in which an amendment to the comprehensive plan is
processed. Application made for classification of land which is in an area not
subject to a comprehensive plan shall be acted upon after a public hearing and
after notice of the hearing shall have been given by one publication in a
newspaper of general circulation in the area at least ten days before the
hearing: PROVIDED, That applications for classification of land in an
incorporated area shall be acted upon by a ((determining)) granting
authority composed of three members of the county legislative body and three
members of the city legislative body in which the land is located.
In
determining whether an application made for classification under RCW
84.34.020((, subsection)) (1)(b)((, or (3))) should be approved
or disapproved, the granting authority may take cognizance of the benefits to
the general welfare of preserving the current use of the property which is the
subject of application, and ((may)) shall consider ((whether
or not preservation of current use of the land when balanced against)) the
resulting revenue loss or tax shift ((from granting)) and whether
granting the application will (1) conserve or enhance natural, cultural, or
scenic resources, (2) protect streams, stream corridors, wetlands, natural
shorelines and aquifers, (3) protect soil resources and unique or critical
wildlife and native plant habitat, (4) promote conservation principles by
example or by offering educational opportunities, (5) enhance the value of
abutting or neighboring parks, forests, wildlife preserves, nature
reservations, sanctuaries, or other open spaces, (6) enhance recreation
opportunities, (7) preserve historic and archaeological sites, (8) affect any
other factors relevant in weighing benefits to the general welfare of
preserving the current use of the property: PROVIDED, That if a public benefit
rating system is adopted under RCW 84.34.055, the county legislative authority
shall rate property ((applying)) for which application for
classification has been made under RCW 84.34.020(1)(b) according to the
public benefit rating system in determining whether an application should be
approved or disapproved, but when such a system is adopted, open space
properties then classified under this chapter which do not qualify under the
system shall not be removed from classification but may be rated according to
the public benefit rating system: PROVIDED FURTHER, That the granting
authority may approve the application with respect to only part of the land
which is the subject of the application: AND PROVIDED FURTHER, That if any
part of the application is denied, the applicant may withdraw the entire
application: AND PROVIDED FURTHER, That the granting authority in approving in
part or whole an application for land classified pursuant to RCW 84.34.020(1)
((or (3))) may also require that certain conditions be met, including
but not limited to the granting of easements: AND PROVIDED FURTHER, That the
granting or denial of the application for current use classification is a
legislative determination and shall be reviewable only for arbitrary and
capricious actions. ((The granting authority may not require the granting
of easements for land classified pursuant to RCW 84.34.020(3).))
Sec. 4. RCW 84.34.050 and 1973 1st ex.s. c 212 s 6 are each amended to read as follows:
(1)
The granting authority shall immediately notify the ((county)) assessor
and the applicant of its approval or disapproval which shall in no event be
more than six months from the receipt of said application. No land other than
farm and agricultural land shall be ((considered qualified)) classified
under this chapter until an application in regard thereto has been approved by
the appropriate legislative authority.
(2)
When the granting authority ((finds that)) classifies land ((qualifies))
under this chapter, it shall file notice of the same with the assessor within
ten days. The assessor shall, as to any such land, make a notation each year
on the assessment list and the tax roll of the assessed value of such land for
the use for which it is classified in addition to the assessed value of such
land were it not so classified.
(3)
Within ten days following receipt of the notice from the granting authority ((that))
of classification of such land ((qualifies)) under this chapter,
the assessor shall submit such notice to the county auditor for recording in
the place and manner provided for the public recording of state tax liens on
real property.
(((4)
The assessor shall also file notice of both such value with the county
treasurer, who shall record such notice in the place and manner provided for
recording delinquent taxes.))
Sec. 5. RCW 84.34.060 and 1985 c 393 s 2 are each amended to read as follows:
In
determining the true and fair value of open space land and timber land, which
has been classified as such under the provisions of this chapter, the assessor
shall consider only the use to which such property and improvements is
currently applied and shall not consider potential uses of such property. The
((assessor shall compute the assessed value of such property by using the
same assessment ratio which he applies generally in computing the assessed
value of other property: PROVIDED, That the)) assessed valuation of open
space land ((with no current use shall not be less than that which would
result if it were to be assessed for agricultural uses,)) shall not be
less than the minimum value per acre of classified farm and agricultural land
except that the assessed valuation of open space land ((with no current use))
may be valued based on the public benefit rating system adopted under RCW 84.34.055:
PROVIDED FURTHER, That timber land shall be valued according to chapter 84.33
RCW.
Sec. 6. RCW 84.34.065 and 1989 c 378 s 11 are each amended to read as follows:
The true and fair value of farm and agricultural land shall be determined by consideration of the earning or productive capacity of comparable lands from crops grown most typically in the area averaged over not less than five years, capitalized at indicative rates. The earning or productive capacity of farm and agricultural lands shall be the "net cash rental", capitalized at a "rate of interest" charged on long term loans secured by a mortgage on farm or agricultural land plus a component for property taxes.
For the purposes of the above computation:
(1)
The term "net cash rental" shall mean the average rental paid on an
annual basis, in cash ((or its equivalent)), for the land being
appraised and other farm and agricultural land of similar quality and similarly
situated that is available for lease for a period of at least three years to
any reliable person without unreasonable restrictions on its use for production
of agricultural crops. There shall be allowed as a deduction from the rental
received or computed any costs of crop production charged against the landlord
if the costs are such as are customarily paid by a landlord. If "net cash
rental" data is not available, the earning or productive capacity of farm
and agricultural lands shall be determined by the cash value of typical or
usual crops grown on land of similar quality and similarly situated averaged
over not less than five years. Standard costs of production shall be allowed
as a deduction from the cash value of the crops.
The
current "net cash rental" or "earning capacity" shall be
determined by the assessor with the advice of the advisory committee as
provided in RCW 84.34.145, and through a continuing ((study within his
office)) internal study, assisted by studies of the department of
revenue. This net cash rental figure as it applies to any farm and
agricultural land may be challenged before the same boards or authorities as
would be the case with regard to assessed values on general property.
(2) The term "rate of interest" shall mean the rate of interest
charged by the farm credit administration and other large financial institutions regularly making loans secured by farm and agricultural lands through mortgages or similar legal instruments, averaged over the immediate past five years.
The
"rate of interest" shall be determined annually by ((adoption of))
a rule adopted by the ((revenue)) department of ((the state of
Washington,)) revenue and such rule shall be published in the state
register not later than January 1 of each year for use in that assessment
year. The ((determination of the revenue)) department of revenue
determination may be appealed to the state board of tax appeals within
thirty days after the date of publication by any owner of farm or agricultural
land or the assessor of any county containing farm and agricultural land.
(3)
The "component for property taxes" shall be a ((percentage equal
to the estimated mileage rate times the legal assessment ratio)) figure
obtained by dividing the assessed value of all property in the county into the
property taxes levied within the county in the year preceding the assessment
and multiplying the quotient obtained by one hundred.
Sec. 7. RCW 84.34.070 and 1984 c 111 s 2 are each amended to read as follows:
When
land has once been classified under this chapter, it shall remain under such
classification and shall not be applied to other use except a transfer between
classifications under RCW 84.34.020 (1), (2), and (3), or
between lands classified or designated pursuant to chapter 84.33 RCW and RCW
84.34.020 for at least ten years from the date of classification and shall
continue under such classification until and unless withdrawn from
classification after notice of request for withdrawal shall be made by the
owner. During any year after eight years of the initial ten-year
classification period have elapsed, notice of request for withdrawal of all or
a portion of the land((, which shall be irrevocable,)) may be given by
the owner to the ((county)) assessor or assessors of the county or counties
in which such land is situated. Any notice of request for withdrawal shall
be irrevocable. In the event that a portion of a parcel is removed from
classification, the remaining portion must meet the same requirements as did
the entire parcel when such land was originally granted classification pursuant
to this chapter unless the size of the remaining parcel has a different
income criteria. Within seven days the ((county)) assessor shall
transmit one copy of such notice to the legislative body which originally
approved the application. The ((county)) assessor or assessors, as the
case may be, shall, when two assessment years have elapsed following the date
of receipt of such notice, withdraw such land from such classification and the
land shall be subject to the additional tax due under RCW 84.34.108 (3) (a)
and (b): PROVIDED, That agreement to tax according to use shall not be
considered to be a contract and can be abrogated at any time by the legislature
in which event no additional tax or penalty shall be imposed.
Sec. 8. RCW 84.34.108 and 1989 c 378 s 35 are each amended to read as follows:
(1)
When land has once been classified under this chapter, a notation of such ((designation))
classification shall be made each year upon the assessment and tax rolls
and such land shall be valued pursuant to RCW 84.34.060 or 84.34.065 until
removal of all or a portion of such ((designation)) classification
by the assessor upon occurrence of any of the following:
(a)
Receipt of notice from the owner to remove all or a portion of such ((designation))
classification;
(b) Sale or transfer to an ownership, except a transfer caused by a loan default to a governmental agency that intends to resell the property to be continued in the same use, making all or a portion of such land exempt from ad valorem taxation;
(c) Sale or transfer of all or a portion of such land to a new owner, unless the new owner has signed a notice of classification continuance. The signed notice of continuance shall be attached to the real estate excise tax affidavit provided for in RCW 82.45.120, as now or hereafter amended. The notice of continuance shall be on a form prepared by the department of revenue. If the notice of continuance is not signed by the new owner and attached to the real estate excise tax affidavit, all additional taxes calculated pursuant to subsection (3) of this section shall become due and payable by the seller or transferor at time of sale. The county auditor shall not accept an instrument of conveyance of classified land for filing or recording unless the new owner has signed the notice of continuance or the additional tax has been paid. The seller, transferor, or new owner may appeal the new assessed valuation calculated under subsection (3) of this section to the county board of equalization. Jurisdiction is hereby conferred on the county board of equalization to hear these appeals;
(d)
Determination by the assessor, after giving the owner written notice and an opportunity
to be heard, that all or a portion of such land ((is)) no longer ((primarily
devoted to and used for the purposes under which it was granted classification))
meets the criteria for classification under this chapter. The criteria for
classification pursuant to this chapter continue to apply after classification
has been granted.
The granting authority, upon request of an assessor, shall provide reasonable assistance to the assessor in making a determination whether such land continues to meet the qualifications of RCW 84.34.020 (1) or (3). The assistance shall be provided within thirty days of receipt of the request.
(2) Within thirty days after such removal of all or a portion of such land from current use classification, the assessor shall notify the owner in writing, setting forth the reasons for such removal. The seller, transferor, or owner may appeal such removal to the county board of equalization.
(3) Unless the removal is reversed on appeal, the assessor shall revalue the affected land with reference to full market value on the date of removal from classification. Both the assessed valuation before and after the removal of classification shall be listed and taxes shall be allocated according to that part of the year to which each assessed valuation applies. Except as provided in subsection (5) of this section, an additional tax shall be imposed which shall be due and payable to the county treasurer thirty days after the owner is notified of the amount of the additional tax. As soon as possible, the assessor shall compute the amount of such an additional tax and the treasurer shall mail notice to the owner of the amount thereof and the date on which payment is due. The amount of such additional tax shall be equal to:
(a) The difference between the property tax paid as "open space land", "farm and agricultural land", or "timber land" and the amount of property tax otherwise due and payable for the seven years last past had the land not been so classified; plus
(b) Interest upon the amounts of such additional tax paid at the same statutory rate charged on delinquent property taxes from the dates on which such additional tax could have been paid without penalty if the land had been assessed at a value without regard to this chapter; and
(c) A penalty at the same percentage as provided in RCW 84.34.080.
(4)
Additional tax, together with applicable interest ((thereon)) and
penalty, shall become a lien on such land which shall attach at the time
such land is removed from ((current use)) classification under this
chapter and shall have priority to and shall be fully paid and satisfied before
any recognizance, mortgage, judgment, debt, obligation or responsibility to or
with which such land may become charged or liable. Such lien may be foreclosed
upon expiration of the same period after delinquency and in the same manner
provided by law for foreclosure of liens for delinquent real property taxes as
provided in RCW 84.64.050 now or as hereafter amended. Any additional tax
unpaid on its due date shall thereupon become delinquent. From the date of
delinquency until paid, interest shall be charged at the same rate applied by
law to delinquent ad valorem property taxes.
(5)
The additional tax specified in subsection (3) of this section shall not be
imposed if the removal of ((designation)) classification pursuant
to subsection (1) of this section resulted solely from:
(a) Transfer to a government entity in exchange for other land located within the state of Washington;
(b) (i) A taking through the exercise of the power of eminent domain, or (ii) sale or transfer to an entity having the power of eminent domain in anticipation of the exercise of such power, said entity having manifested its intent in writing or by other official action;
(c) Sale or transfer of land within two years after the death of the owner of at least a fifty percent interest in such land;
(d) A natural disaster such as a flood, windstorm, earthquake, or other such calamity rather than by virtue of the act of the landowner changing the use of such property;
(e) Official action by an agency of the United States or the state of Washington or by the county or city within which the land is located which disallows the present use of such land;
(f)
Transfer of land to a church ((and)) when such land would
qualify for ((property tax)) exemption pursuant to RCW 84.36.020; or
(g) Acquisition of property interests by state agencies or agencies or organizations qualified under RCW 84.34.210 and 64.04.130 for the purposes enumerated in those sections: PROVIDED, That at such time as these property interests are not used for the purposes enumerated in RCW 84.34.210 and 64.04.130 the additional tax specified in subsection (3) of this section shall be imposed.
Sec. 9. RCW 84.34.145 and 1973 1st ex.s. c 212 s 11 are each amended to read as follows:
The
county legislative authority shall appoint a five member committee representing
the active farming community within the county to serve in an advisory capacity
to the ((county)) assessor in implementing assessment guidelines as
established by the department of revenue for the assessment of open space,
farms and agricultural lands, and timber lands classified pursuant to this 1973
amendatory act.
Sec. 10. RCW 84.34.150 and 1973 1st ex.s. c 212 s 15 are each amended to read as follows:
Land
classified under the provisions of chapter 84.34 RCW prior to July 16, 1973
which meets the ((definition of farm and agricultural land)) criteria
for classification under the provisions of this 1973 amendatory act, ((upon
request for such change made by the owner to the county assessor, shall be))
is hereby reclassified ((by the county assessor)) under the
provisions of this 1973 amendatory act. This change in classification shall be
made without additional tax, penalty, or other requirements: PROVIDED, That
subsequent to such reclassification, the land shall be fully subject to the
provisions of chapter 84.34 RCW((, as now or hereafter amended)). A
condition imposed by a granting authority prior to July 16, 1973, upon land
classified pursuant to RCW 84.34.020 (1) or (3) shall remain in effect during
the classification.
Sec. 11. RCW 84.34.155 and 1973 1st ex.s. c 212 s 19 are each amended to read as follows:
Land
classified under the provisions of chapter 84.34 RCW as timber land which meets
the definition of forest land under the provisions of chapter 84.33 RCW, upon
request for such change made by the owner to the ((county assessor)) granting
authority, shall be reclassified by the ((county)) assessor under
the provisions of chapter 84.33 RCW. This change in classification shall be
made without additional tax, penalty, or other requirements set forth in
chapter 84.34 RCW: PROVIDED, That subsequent to such reclassification, the
land shall be fully subject to the provisions of chapter 84.33 RCW, as now or
hereafter amended.
Sec. 12. RCW 84.34.160 and 1973 1st ex.s. c 212 s 18 are each amended to read as follows:
The
department of revenue and each ((local assessor)) granting authority
is hereby directed to publicize the qualifications and manner of making
applications for ((current use)) classification. Whenever possible
notice of the qualifications, method of making applications, and availability
of further information on current use classification shall be included ((with
the second half property tax statements for 1973, and thereafter, shall be
included)) with every notice of change in valuation ((of unplatted lands)).
Sec. 13. RCW 84.34.320 and 1979 c 84 s 3 are each amended to read as follows:
Any land
classified as farm and agricultural land ((which is designated for
current use classification)) pursuant to chapter 84.34 RCW at the earlier
of the times the legislative authority of a local government adopts a
resolution, ordinance, or legislative act (1) to create a local improvement
district, in which such land is included or would have been included but for
such classification ((designation)), or (2) to approve or confirm a final
special benefit assessment roll relating to a sanitary and/or storm sewerage
system, domestic water supply and/or distribution system, or road construction
and/or improvement, which roll would have included such land but for such
classification ((designation)), shall be exempt from special benefit
assessments or charges in lieu of assessment for such purposes as long as that
land remains in such classification, except as otherwise provided in RCW
84.34.360.
Whenever
a local government creates a local improvement district, the levying,
collection and enforcement of assessments shall be in the manner and subject to
the same procedures and limitations as are provided pursuant to the law
concerning the initiation and formation of local improvement districts for the
particular local government. Notice of the creation of a local improvement
district that includes farm and agricultural land shall be filed with the
county assessor and the legislative authority of the county in which such land
is located. The ((county)) assessor, upon receiving notice of the
creation of such a local improvement district, shall send a notice to the owner
of the farm and agricultural lands listed on the tax rolls of the applicable
county treasurer of: (1) the creation of the local improvement district; (2)
the exemption of that land from special benefit assessments; (3) the fact that
the farm and agricultural land may become subject to the special benefit
assessments if the owner waives the exemption by filing a notarized document
with the governing body of the local government creating the local improvement
district before the confirmation of the final special benefit assessment roll;
and (4) the potential liability, pursuant to RCW 84.34.330, if the exemption is
not waived and the land is subsequently removed from the farm and agricultural
land status. When a local government approves and confirms a special benefit
assessment roll, from which farm and agricultural land has been exempted
pursuant to this section, it shall file a notice of such action with the ((county))
assessor and the legislative authority of the county in which such land is
located and with the treasurer of that local government, which notice shall
describe the action taken, the type of improvement involved, the land exempted,
and the amount of the special benefit assessment which would have been levied
against the land if it had not been exempted. The filing of such notice with
the ((county)) assessor and the treasurer of that local government shall
constitute constructive notice to a purchaser or encumbrancer of the affected
land, and every person whose conveyance or encumbrance is subsequently executed
or subsequently recorded, that such exempt land is subject to the charges
provided in RCW 84.34.330 and 84.34.340 if such land is withdrawn or removed
from its current use classification as farm and agricultural land.
The
owner of the land exempted from special benefit assessments pursuant to this
section may waive that exemption by filing a notarized document to that effect
with the legislative authority of the local government upon receiving notice
from said local government concerning the assessment roll hearing and before
the local government confirms the final special benefit assessment roll. A
copy of that waiver shall be filed by the local government with the ((county))
assessor, but the failure of such filing shall not affect the waiver.
Except to the extent provided in RCW 84.34.360, the local government shall have no duty to furnish service from the improvement financed by the special benefit assessment to such exempted land.
Sec. 14. RCW 84.34.360 and 1979 c 84 s 7 are each amended to read as follows:
((Within
ninety days after June 7, 1979,)) The department of revenue shall
adopt rules it shall deem necessary to implement RCW 84.34.300 through
84.34.380 which shall include, but not be limited to, procedures to determine
the extent to which a portion of the land otherwise exempt may be subject to a
special benefit assessment for the actual connection to the domestic water
system or sewerage facilities, and further to determine the extent to which all
or a portion of such land may be subject to a special benefit assessment for access
to the road improvement in relation to its value as farm and agricultural land
as distinguished from its value under more intensive uses. The provision for
limited special benefit assessments shall not relieve such land from liability
for the amounts provided in RCW 84.34.330 and 84.34.340 when such land is
withdrawn or removed from its current use classification as farm and
agricultural land.
NEW SECTION. Sec. 15. A new section is added to chapter 84.34 RCW to read as follows:
There is created an advisory committee to assist the department of revenue in recommending changes to the rules implementing this chapter. The committee shall have eight members. Four shall be assessors, selected by assessors. Two assessors shall reside east of the crest of the Cascade mountains. Four shall be appointed by the department and shall represent a cross-section of the agricultural and forestry community. Two community members shall reside east of the crest of the Cascade mountains. The term of appointment for the community members shall be four years.
The committee shall meet at least annually, and at such other times as it deems necessary, to recommend adoption of new or amended administrative rules and other changes as it finds appropriate.
NEW SECTION. Sec. 16. A new section is added to chapter 84.34 RCW to read as follows:
An application for current use classification under RCW 84.34.020(3) shall be made to the county legislative authority.
(1) The application shall be made upon forms prepared by the department of revenue and supplied by the granting authority and shall include the following:
(a) A legal description of, or assessor's parcel numbers for, all land the applicant desires to be classified as timber land;
(b) The date or dates of acquisition of the land;
(c) A brief description of the timber on the land, or if the timber has been harvested, the owner's plan for restocking;
(d) Whether there is a forest management plan for the land;
(e) If so, the nature and extent of implementation of the plan;
(f) Whether the land is used for grazing;
(g) Whether the land has been subdivided or a plat filed with respect to the land;
(h) Whether the land and the applicant are in compliance with the restocking, forest management, fire protection, insect and disease control, and forest debris provisions of Title 76 RCW or applicable rules under Title 76 RCW;
(i) Whether the land is subject to forest fire protection assessments pursuant to RCW 76.04.610;
(j) Whether the land is subject to a lease, option, or other right that permits it to be used for a purpose other than growing and harvesting timber;
(k) A summary of the past experience and activity of the applicant in growing and harvesting timber;
(l) A summary of current and continuing activity of the applicant in growing and harvesting timber;
(m) A statement that the applicant is aware of the potential tax liability involved when the land ceases to be classified as timber land.
(2) An application made for classification of land under RCW 84.34.020(3) shall be acted upon after a public hearing and after notice of the hearing is given by one publication in a newspaper of general circulation in the area at least ten days before the hearing. Application for classification of land in an incorporated area shall be acted upon by a granting authority composed of three members of the county legislative body and three members of the city legislative body in which the land is located.
(3) The granting authority shall act upon the application with due regard to all relevant evidence and without any one or more items of evidence necessarily being determinative, except that the application may be denied for one of the following reasons, without regard to other items:
(a) The land does not contain a stand of timber as defined in chapter 76.09 RCW and applicable rules, except this reason shall not alone be sufficient to deny the application (i) if the land has been recently harvested or supports a growth of brush or noncommercial type timber, and the application includes a plan for restocking within three years or the longer period necessitated by unavailability of seed or seedings, or (ii) if only isolated areas within the land do not meet minimum standards due to rock outcroppings, swamps, unproductive soil, or other natural conditions;
(b) The applicant, with respect to the land, has failed to comply with a final administrative or judicial order with respect to a violation of the restocking, forest management, fire protection, insect and disease control, and forest debris provisions of Title 76 RCW or applicable rules under Title 76 RCW;
(c) The land abuts a body of salt water and lies between the line of ordinary high tide and a line paralleling the ordinary high tide line and two hundred feet horizontally landward from the high tide line.
The granting authority may approve the application with respect to only part of the land that is described in the application, and if any part of the application is denied, the applicant may withdraw the entire application. The granting authority, in approving in part or whole an application for land classified pursuant to RCW 84.34.020(3), may also require that certain conditions be met.
Granting or denial of an application for current use classification is a legislative determination and shall be reviewable only for arbitrary and capricious actions. The granting authority may not require the granting of easements for land classified pursuant to RCW 84.34.020(3).
The granting authority shall approve or disapprove an application made under this section within six months following the date the application is received.
NEW SECTION. Sec. 17. This act shall take effect January 1, 1992.