AN
ACT Relating to relief from taxes resulting from transfers of land after the
death of the owner; amending RCW 84.33.120 and 84.33.140; and reenacting and
amending RCW 84.34.108.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
84.33.120 and 1999 sp.s. c 4 s 702 are each amended to read as follows:
(1)
In preparing the assessment rolls as of January 1, 1982, for taxes payable in
1983 and each January 1st thereafter, the assessor shall list each parcel of
forest land at a value with respect to the grade and class provided in this
subsection and adjusted as provided in subsection (2) of this section and shall
compute the assessed value of the land by using the same assessment ratio he or
she applies generally in computing the assessed value of other property in his
or her county. Values for the several grades of bare forest land shall be as
follows.
LAND OPERABILITY VALUES
GRADE CLASS PER ACRE
1 $141
1
2 136
3 131
4 95
1 118
2 2 114
3 110
4 80
1 93
3 2 90
3 87
4 66
1 70
4 2 68
3 66
4 52
1 51
5 2 48
3 46
4 31
1 26
6 2 25
3 25
4 23
1 12
7 2 12
3 11
4 11
8 1
(2)
On or before December 31, 1981, the department shall adjust, by rule under
chapter 34.05 RCW, the forest land values contained in subsection (1) of this
section in accordance with this subsection, and shall certify these adjusted
values to the county assessor for his or her use in preparing the assessment
rolls as of January 1, 1982. For the adjustment to be made on or before
December 31, 1981, for use in the 1982 assessment year, the department shall:
(a)
Divide the aggregate value of all timber harvested within the state between
July 1, 1976, and June 30, 1981, by the aggregate harvest volume for the same
period, as determined from the harvester excise tax returns filed with the
department under RCW 82.04.291 and 84.33.071; and
(b)
Divide the aggregate value of all timber harvested within the state between
July 1, 1975, and June 30, 1980, by the aggregate harvest volume for the same
period, as determined from the harvester excise tax returns filed with the
department under RCW 82.04.291 and 84.33.071; and
(c)
Adjust the forest land values contained in subsection (1) of this section by a
percentage equal to one-half of the percentage change in the average values of
harvested timber reflected by comparing the resultant values calculated under
(a) and (b) of this subsection.
For
the adjustments to be made on or before December 31, 1982, and each succeeding
year thereafter, the same procedure shall be followed as described in this
subsection utilizing harvester excise tax returns filed under RCW 82.04.291 and
this chapter except that this adjustment shall be made to the prior year's
adjusted value, and the five-year periods for calculating average harvested
timber values shall be successively one year more recent.
(3)
In preparing the assessment roll for 1972 and each year thereafter, the
assessor shall enter as the true and fair value of each parcel of forest land
the appropriate grade value certified to him or her by the department of
revenue, and he or she shall compute the assessed value of such land by using
the same assessment ratio he or she applies generally in computing the assessed
value of other property in his or her county. In preparing the assessment roll
for 1975 and each year thereafter, the assessor shall assess and value as
classified forest land all forest land that is not then designated pursuant to
RCW 84.33.120(4) or 84.33.130 and shall make a notation of such classification
upon the assessment and tax rolls. On or before January 15 of the first year
in which such notation is made, the assessor shall mail notice by certified
mail to the owner that such land has been classified as forest land and is
subject to the compensating tax imposed by this section. If the owner desires
not to have such land assessed and valued as classified forest land, he or she
shall give the assessor written notice thereof on or before March 31 of such
year and the assessor shall remove from the assessment and tax rolls the
classification notation entered pursuant to this subsection, and shall
thereafter assess and value such land in the manner provided by law other than
this chapter 84.33 RCW.
(4)
In any year commencing with 1972, an owner of land which is assessed and valued
by the assessor other than pursuant to the procedures set forth in RCW
84.33.110 and this section, and which has, in the immediately preceding year,
been assessed and valued by the assessor as forest land, may appeal to the
county board of equalization by filing an application with the board in the
manner prescribed in subsection (2) of RCW 84.33.130. The county board shall
afford the applicant an opportunity to be heard if the application so requests
and shall act upon the application in the manner prescribed in subsection (3)
of RCW 84.33.130.
(5)
Land that has been assessed and valued as classified forest land as of any year
commencing with 1975 assessment year or earlier shall continue to be so
assessed and valued until removal of classification by the assessor only upon
the occurrence of one of the following events:
(a)
Receipt of notice from the owner to remove such land from classification as
forest land;
(b)
Sale or transfer to an ownership making such land exempt from ad valorem
taxation;
(c)
Determination by the assessor, after giving the owner written notice and an
opportunity to be heard, that, because of actions taken by the owner, such land
is no longer primarily devoted to and used for growing and harvesting timber.
However, land shall not be removed from classification if a governmental
agency, organization, or other recipient identified in subsection (9) or (10)
of this section as exempt from the payment of compensating tax has manifested
its intent in writing or by other official action to acquire a property
interest in classified forest land by means of a transaction that qualifies for
an exemption under subsection (9) or (10) of this section. The governmental
agency, organization, or recipient shall annually provide the assessor of the
county in which the land is located reasonable evidence in writing of the
intent to acquire the classified land as long as the intent continues or within
sixty days of a request by the assessor. The assessor may not request this
evidence more than once in a calendar year;
(d)
Determination that a higher and better use exists for such land than growing
and harvesting timber after giving the owner written notice and an opportunity
to be heard;
(e)
Sale or transfer of all or a portion of such land to a new owner, unless the
new owner has signed a notice of forest land classification continuance, except
transfer to an owner who is an heir or devisee of a deceased owner, shall not,
by itself, result in removal of classification. The signed notice of
continuance shall be attached to the real estate excise tax affidavit provided
for in RCW 82.45.150. 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 compensating
taxes calculated pursuant to subsection (7) 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 forest land for
filing or recording unless the new owner has signed the notice of continuance
or the compensating tax has been paid, as evidenced by the real estate excise
tax stamp affixed thereto by the treasurer. The seller, transferor, or new
owner may appeal the new assessed valuation calculated under subsection (7) of
this section to the county board of equalization. Jurisdiction is hereby
conferred on the county board of equalization to hear these appeals.
The
assessor shall remove classification pursuant to (c) or (d) of this subsection
prior to September 30 of the year prior to the assessment year for which
termination of classification is to be effective. Removal of classification as
forest land upon occurrence of (a), (b), (d), or (e) of this subsection shall
apply only to the land affected, and upon occurrence of (c) of this subsection
shall apply only to the actual area of land no longer primarily devoted to and
used for growing and harvesting timber: PROVIDED, That any remaining
classified forest land meets necessary definitions of forest land pursuant to
RCW 84.33.100.
(6)
Within thirty days after such removal of classification as forest land, the
assessor shall notify the owner in writing setting forth the reasons for such
removal. The owner of such land shall thereupon have the right to apply for
designation of such land as forest land pursuant to subsection (4) of this
section or RCW 84.33.130. The seller, transferor, or owner may appeal such
removal to the county board of equalization.
(7)
Unless the owner successfully applies for designation of such land or unless
the removal is reversed on appeal, notation of removal from classification
shall immediately be made upon the assessment and tax rolls, and commencing on
January 1 of the year following the year in which the assessor made such
notation, such land shall be assessed on the same basis as real property is
assessed generally in that county. Except as provided in subsection (5)(e),
(9), or (10) of this section and unless the assessor shall not have mailed notice
of classification pursuant to subsection (3) of this section, a compensating
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 compensating tax.
As soon as possible, the assessor shall compute the amount of such compensating
tax and mail notice to the owner of the amount thereof and the date on which
payment is due. The amount of such compensating tax shall be equal to the
difference, if any, between the amount of tax last levied on such land as
forest land and an amount equal to the new assessed valuation of such land
multiplied by the dollar rate of the last levy extended against such land,
multiplied by a number, in no event greater than ten, equal to the number of years,
commencing with assessment year 1975, for which such land was assessed and
valued as forest land.
(8)
Compensating tax, together with applicable interest thereon, shall become a
lien on such land which shall attach at the time such land is removed from
classification as forest land 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. Any compensating
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.
(9)
The compensating tax specified in subsection (7) of this section shall not be
imposed if the removal of classification as forest land pursuant to subsection
(5) of this section resulted solely from:
(a)
Transfer to a government entity in exchange for other forest land located
within the state of Washington;
(b)
A taking through the exercise of the power of eminent domain, or sale or
transfer to an entity having the power of eminent domain in anticipation of the
exercise of such power;
(c)
A donation of fee title, development rights, or the right to harvest timber, to
a government agency or organization qualified under RCW 84.34.210 and 64.04.130
for the purposes enumerated in those sections, or the sale or transfer of fee
title to a governmental entity or a nonprofit nature conservancy corporation,
as defined in RCW 64.04.130, exclusively for the protection and conservation of
lands recommended for state natural area preserve purposes by the natural
heritage council and natural heritage plan as defined in chapter 79.70 RCW:
PROVIDED, That at such time as the land is not used for the purposes enumerated,
the compensating tax specified in subsection (7) of this section shall be
imposed upon the current owner;
(d)
The sale or transfer of fee title to the parks and recreation commission for
park and recreation purposes;
(e)
Official action by an agency of the state of Washington or by the county or
city within which the land is located that disallows the present use of such
land;
(f)
The creation, sale, or transfer of forestry riparian easements under RCW
76.13.120; ((or))
(g)
The creation, sale, or transfer of a fee interest or a conservation easement
for the riparian open space program under RCW 76.09.040;
(h)
The sale or transfer of land within two years after the death of the owner of
at least a fifty percent interest in the land if the land has been assessed and
valued as classified forest land, designated as forest land under this chapter,
or classified under chapter 84.34 RCW continuously since 1993;
(i)
The sale or transfer of land after the death of the owner of at least a fifty
percent interest in the land if the land has been assessed and valued as
classified forest land, designated as forest land under this chapter, or
classified under chapter 84.34 RCW continuously since 1993 and the sale or
transfer takes place within two years after the effective date of this section
and the death of the owner occurred after January 1, 1991; or
(j)
The date of death shown on a death certificate is the date used for the purpose
of this subsection (9).
(10)
In a county with a population of more than one million inhabitants, the
compensating tax specified in subsection (7) of this section shall not be
imposed if the removal of classification as forest land pursuant to subsection
(5) of this section resulted solely from:
(a)
An action described in subsection (9) of this section; or
(b)
A transfer of a property interest to a government entity, or to a nonprofit
historic preservation corporation or nonprofit nature conservancy corporation,
as defined in RCW 64.04.130, to protect or enhance public resources, or to
preserve, maintain, improve, restore, limit the future use of, or otherwise to
conserve for public use or enjoyment, the property interest being transferred.
At such time as the property interest is not used for the purposes enumerated,
the compensating tax shall be imposed upon the current owner.
(11)
With respect to any land that has been designated prior to May 6, 1974, pursuant
to RCW 84.33.120(4) or 84.33.130, the assessor may, prior to January 1, 1975,
on his or her own motion or pursuant to petition by the owner, change, without
imposition of the compensating tax provided under RCW 84.33.140, the status of
such designated land to classified forest land.
Sec.
2. RCW
84.33.140 and 1999 sp.s. c 4 s 703 are each amended to read as follows:
(1)
When land has been designated as forest land pursuant to RCW 84.33.120(4) or
84.33.130, a notation of such designation shall be made each year upon the
assessment and tax rolls, a copy of the notice of approval together with the
legal description or assessor's tax lot numbers for such land shall, at the
expense of the applicant, be filed by the assessor in the same manner as deeds
are recorded, and such land shall be graded and valued pursuant to RCW
84.33.110 and 84.33.120 until removal of such designation by the assessor upon
occurrence of any of the following:
(a)
Receipt of notice from the owner to remove such designation;
(b)
Sale or transfer to an ownership making 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 forest land designation continuance, except
transfer to an owner who is an heir or devisee of a deceased owner, shall not,
by itself, result in removal of classification. The signed notice of
continuance shall be attached to the real estate excise tax affidavit provided
for in RCW 82.45.150. 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
compensating 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 designated forest land
for filing or recording unless the new owner has signed the notice of
continuance or the compensating tax has been paid, as evidenced by the real
estate excise tax stamp affixed thereto by the treasurer. 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:
(i)
Such land is no longer primarily devoted to and used for growing and harvesting
timber. However, land shall not be removed from designation if a governmental
agency, organization, or other recipient identified in subsection (5) or (6) of
this section as exempt from the payment of compensating tax has manifested its
intent in writing or by other official action to acquire a property interest in
designated forest land by means of a transaction that qualifies for an
exemption under subsection (5) or (6) of this section. The governmental
agency, organization, or recipient shall annually provide the assessor of the
county in which the land is located reasonable evidence in writing of the
intent to acquire the designated land as long as the intent continues or within
sixty days of a request by the assessor. The assessor may not request this
evidence more than once in a calendar year;
(ii)
The owner 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 any applicable regulations thereunder; or
(iii)
Restocking has not occurred to the extent or within the time specified in the
application for designation of such land.
Removal
of designation upon occurrence of any of (a) through (c) of this subsection
shall apply only to the land affected, and upon occurrence of (d) of this
subsection shall apply only to the actual area of land no longer primarily devoted
to and used for growing and harvesting timber, without regard to other land
that may have been included in the same application and approval for
designation: PROVIDED, That any remaining designated forest land meets
necessary definitions of forest land pursuant to RCW 84.33.100.
(2)
Within thirty days after such removal of designation of forest land, 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 a copy of the notice of removal with
notation of the action, if any, upon appeal, together with the legal
description or assessor's tax lot numbers for the land removed from designation
shall, at the expense of the applicant, be filed by the assessor in the same
manner as deeds are recorded, and commencing on January 1 of the year following
the year in which the assessor mailed such notice, such land shall be assessed
on the same basis as real property is assessed generally in that county.
Except as provided in subsection (1)(c), (5), or (6) of this section, a
compensating 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
compensating tax. As soon as possible, the assessor shall compute the amount
of such compensating tax and mail notice to the owner of the amount thereof and
the date on which payment is due. The amount of such compensating tax shall be
equal to the difference between the amount of tax last levied on such land as
forest land and an amount equal to the new assessed valuation of such land
multiplied by the dollar rate of the last levy extended against such land,
multiplied by a number, in no event greater than ten, equal to the number of
years for which such land was designated as forest land.
(4)
Compensating tax, together with applicable interest thereon, shall become a
lien on such land which shall attach at the time such land is removed from
designation as forest land 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. Any compensating 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 compensating tax specified in subsection (3) of this section shall not be
imposed if the removal of designation pursuant to subsection (1) of this
section resulted solely from:
(a)
Transfer to a government entity in exchange for other forest land located
within the state of Washington;
(b)
A taking through the exercise of the power of eminent domain, or sale or
transfer to an entity having the power of eminent domain in anticipation of the
exercise of such power;
(c)
A donation of fee title, development rights, or the right to harvest timber, to
a government agency or organization qualified under RCW 84.34.210 and 64.04.130
for the purposes enumerated in those sections, or the sale or transfer of fee
title to a governmental entity or a nonprofit nature conservancy corporation,
as defined in RCW 64.04.130, exclusively for the protection and conservation of
lands recommended for state natural area preserve purposes by the natural
heritage council and natural heritage plan as defined in chapter 79.70 RCW:
PROVIDED, That at such time as the land is not used for the purposes
enumerated, the compensating tax specified in subsection (3) of this section
shall be imposed upon the current owner;
(d)
The sale or transfer of fee title to the parks and recreation commission for
park and recreation purposes;
(e)
Official action by an agency of the state of Washington or by the county or
city within which the land is located that disallows the present use of such
land;
(f)
The creation, sale, or transfer of forestry riparian easements under RCW
76.13.120; ((or))
(g)
The creation, sale, or transfer of a fee interest or a conservation easement
for the riparian open space program under RCW 76.09.040;
(h)
The sale or transfer of land within two years after the death of the owner of
at least a fifty percent interest in the land if the land has been assessed and
valued as classified forest land, designated as forest land under this chapter,
or classified under chapter 84.34 RCW continuously since 1993;
(i)
The sale or transfer of land after the death of the owner of at least a fifty
percent interest in the land if the land has been assessed and valued as
classified forest land, designated as forest land under this chapter, or
classified under chapter 84.34 RCW continuously since 1993 and the sale or
transfer takes place within two years after the effective date of this section
and the death of the owner occurred after January 1, 1991; or
(j)
The date of death shown on a death certificate is the date used for the purpose
of this subsection (5).
(6)
In a county with a population of more than one million inhabitants, the
compensating tax specified in subsection (3) of this section shall not be
imposed if the removal of classification as forest land pursuant to subsection
(1) of this section resulted solely from:
(a)
An action described in subsection (5) of this section; or
(b)
A transfer of a property interest to a government entity, or to a nonprofit
historic preservation corporation or nonprofit nature conservancy corporation,
as defined in RCW 64.04.130, to protect or enhance public resources, or to
preserve, maintain, improve, restore, limit the future use of, or otherwise to
conserve for public use or enjoyment, the property interest being transferred.
At such time as the property interest is not used for the purposes enumerated,
the compensating tax shall be imposed upon the current owner.
Sec.
3. RCW
84.34.108 and 1999 sp.s. c 4 s 706 and 1999 c 233 s 22 are each reenacted and
amended to read as follows:
(1)
When land has once been classified under this chapter, a notation of such
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 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
classification;
(b)
Sale or transfer to an ownership, except a transfer that resulted from a
default in loan payments made to or secured by a governmental agency that
intends to or is required by law or regulation to resell the property for the
same use as before, 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, except transfer to
an owner who is an heir or devisee of a deceased owner shall not, by itself,
result in removal of classification. 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 (4) 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, as evidenced by the real
estate excise tax stamp affixed thereto by the treasurer. The seller,
transferor, or new owner may appeal the new assessed valuation calculated under
subsection (4) 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 no longer 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)
Land may not be removed from classification because of:
(a)
The creation, sale, or transfer of forestry riparian easements under RCW
76.13.120; or
(b)
The creation, sale, or transfer of a fee interest or a conservation easement
for the riparian open space program under RCW 76.09.040.
(3)
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.
(4)
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 (6) of this section, an additional tax, applicable interest, and
penalty 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, applicable interest, and penalty 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, applicable interest, and penalty shall
be determined as follows:
(a)
The amount of additional tax shall be equal to 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;
(b)
The amount of applicable interest shall be equal to the 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;
(c)
The amount of the penalty shall be as provided in RCW 84.34.080. The penalty
shall not be imposed if the removal satisfies the conditions of RCW 84.34.070.
(5)
Additional tax, applicable interest, and penalty, shall become a lien on such
land which shall attach at the time such land is removed from 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.
(6)
The additional tax, applicable interest, and penalty specified in subsection
(4) of this section shall not be imposed if the removal of 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)
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;
(d)
Official action by an agency of the state of Washington or by the county or
city within which the land is located which disallows the present use of such
land;
(e)
Transfer of land to a church when such land would qualify for exemption
pursuant to RCW 84.36.020;
(f)
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 (4) of this section shall
be imposed;
(g)
Removal of land classified as farm and agricultural land under RCW
84.34.020(2)(d);
(h)
Removal of land from classification after enactment of a statutory exemption
that qualifies the land for exemption and receipt of notice from the owner to
remove the land from classification;
(i)
The creation, sale, or transfer of forestry riparian easements under RCW
76.13.120; ((or))
(j)
The creation, sale, or transfer of a fee interest or a conservation easement
for the riparian open space program under RCW 76.09.040;
(k)
The sale or transfer of land within two years after the death of the owner of
at least a fifty percent interest in the land if the land has been assessed and
valued as classified forest land, designated as forest land under chapter 84.33
RCW, or classified under this chapter continuously since 1993;
(l)
The sale or transfer of land after the death of the owner of at least a fifty
percent interest in the land if the land has been assessed and valued as
classified forest land, designated as forest land under chapter 84.33 RCW, or
classified under this chapter continuously since 1993 and the sale or transfer
takes place within two years after the effective date of this section and the
death of the owner occurred after January 1, 1991; or
(m)
The date of death shown on a death certificate is the date used for the purpose
of this subsection (6).
