H-3686.1          _______________________________________________

                                  HOUSE BILL 2564

                  _______________________________________________

State of Washington              54th Legislature             1996 Regular Session

By Representatives Kessler, Sheldon, Grant, Scott, Hatfield, Rust, Chappell, H. Sommers, Morris, Chopp, Scheuerman, Murray, Romero, Wolfe, Conway, Quall, Regala, Linville and Costa

Read first time 01/12/96.  Referred to Committee on Finance.

Exempting from property taxation certain land adjacent to a body of water or wetland.

     AN ACT Relating to exempting from property taxation the portion of land otherwise taxed under the current use tax provisions that is subject to restrictions on harvesting timber or the production of agricultural or horticultural produce or crops as a result of its location adjacent to a body of water or wetland; and adding a new section to chapter 84.36 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 84.36 RCW to read as follows:

     Land is exempt for taxation that is included under the current use taxation in chapter 84.34 RCW, or the forest land valuation system in chapter 84.33 RCW, if chapter 76.09 or 36.70A RCW precludes or substantially limits either:

     (1) The harvesting of timber on the land as a result of the land being included within a buffer area adjacent to a body of water or being part of, or included within a buffer area adjacent to, a wetland; or

     (2) The production of horticultural or agricultural produce or crop a result of the land being part of, or included within a buffer area adjacent to, a wetland.

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