AN
ACT Relating to simplifying and harmonizing the taxation of lands valued at
current use; amending RCW 84.33.035, 84.33.130, 84.33.140, 84.33.145,
84.33.170, 84.33.210, 84.33.220, 84.33.230, 84.33.250, 84.33.260, 84.33.270,
84.34.020, and 84.34.065; reenacting and amending RCW 84.34.108; decodifying
RCW 84.33.112, 84.33.113, 84.33.114, 84.33.115, 84.33.116, and 84.33.118; and
repealing RCW 84.33.020, 84.33.073, 84.33.100, 84.33.110, and 84.33.120.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
84.33.035 and 1995 c 165 s 1 are each amended to read as follows:
Unless
the context clearly requires otherwise, the definitions in this section apply
throughout this chapter.
(1)
"Agricultural methods" means the cultivation of trees that are grown
on land prepared by intensive cultivation and tilling, such as irrigating,
plowing, or turning over the soil, and on which all unwanted plant growth is
controlled continuously for the exclusive purpose of raising trees such as
Christmas trees and short-rotation hardwoods.
(2)
"Average rate of inflation" means the annual rate of inflation as
determined by the department averaged over the period of time as provided in
RCW 84.33.220 (1) and (2). This rate shall be published in the state register
by the department not later than January 1st of each year for use in that
assessment year.
(3)
"Composite property tax rate" for a county means the total amount of
property taxes levied upon forest lands by all taxing districts in the county
other than the state, divided by the total assessed value of all forest land in
the county.
(((3)))
(4) "Forest land" is synonymous with "designated
forest land" and means ((forest land which is classified or
designated forest land under this chapter)) any parcel of land that is
twenty or more acres or multiple parcels of land that are contiguous and total
twenty or more acres that is or are devoted primarily to growing and harvesting
timber. Designated forest land means the land only and does not include a
residential homesite. The term includes land used for incidental uses that are
compatible with the growing and harvesting of timber but no more than ten
percent of the land may be used for such incidental uses. It also includes the
land on which appurtenances necessary for the production, preparation, or sale
of the timber products exist in conjunction with land producing these products.
(((4)))
(5) "Harvested" means the time when in the ordinary course of
business the quantity of timber by species is first definitely determined. The
amount harvested shall be determined by the Scribner Decimal C Scale or other
prevalent measuring practice adjusted to arrive at substantially equivalent
measurements, as approved by the department ((of revenue)).
(((5)))
(6) "Harvester" means every person who from the person's own
land or from the land of another under a right or license granted by lease or
contract, either directly or by contracting with others for the necessary labor
or mechanical services, fells, cuts, or takes timber for sale or for commercial
or industrial use((: PROVIDED, That whenever)). When the United
States or any instrumentality thereof, the state, including its departments and
institutions and political subdivisions, or any municipal corporation therein
so fells, cuts, or takes timber for sale or for commercial or industrial use,
the harvester is the first person other than the United States or any
instrumentality thereof, the state, including its departments and institutions
and political subdivisions, or any municipal corporation therein, who acquires
title to or a possessory interest in ((such)) the timber. The
term "harvester" does not include persons performing under contract
the necessary labor or mechanical services for a harvester.
(((6)))
(7) "Harvesting and marketing costs" means only those costs
directly associated with harvesting the timber from the land and delivering it
to the buyer and may include the costs of disposing of logging residues. Any
other costs that are not directly and exclusively related to harvesting and
marketing of the timber, such as costs of permanent roads or costs of
reforesting the land following harvest, are not harvesting and marketing costs.
(8)
"Incidental use" means a use of designated forest land that is compatible
with its purpose for growing and harvesting timber. An incidental use may
include a gravel pit, a shed or land used to store machinery or equipment used
in conjunction with the timber enterprise, and any other use that does not
interfere with or indicate that the forest land is no longer primarily being
used to grow and harvest timber.
(9)
"Local government" means any city, town, county, water-sewer
district, public utility district, port district, irrigation district, flood
control district, or any other municipal corporation, quasi-municipal
corporation, or other political subdivision authorized to levy special benefit
assessments for sanitary or storm sewerage systems, domestic water supply or
distribution systems, or road construction or improvement purposes.
(10)
"Local improvement district" means any local improvement district,
utility local improvement district, local utility district, road improvement
district, or any similar unit created by a local government for the purpose of
levying special benefit assessments against property specially benefited by
improvements relating to the districts.
(11)
"Owner" means the party or parties having the fee interest in land,
except where land is subject to a real estate contract "owner" means
the contract vendee.
(12)
"Primarily" or "primary use" means the existing use of the
land is so prevalent that when the characteristic use of the land is evaluated
any other use appears to be conflicting or nonrelated.
(13)
"Short-rotation hardwoods" means hardwood trees, such as but not
limited to hybrid cottonwoods, cultivated by agricultural methods in growing
cycles shorter than ten years.
(((7)))
(14) "Small harvester" means every person who from his or her own
land or from the land of another under a right or license granted by lease or
contract, either directly or by contracting with others for the necessary labor
or mechanical services, fells, cuts, or takes timber for sale or for commercial
or industrial use in an amount not exceeding two million board feet in a
calendar year. When the United States or any instrumentality thereof, the
state, including its departments and institutions and political subdivisions,
or any municipal corporation therein so fells, cuts, or takes timber for sale
or for commercial or industrial use, not exceeding these amounts, the small
harvester is the first person other than the United States or any
instrumentality thereof, the state, including its departments and institutions
and political subdivisions, or any municipal corporation therein, who acquires
title to or a possessory interest in the timber. Small harvester does not
include persons performing under contract the necessary labor or mechanical
services for a harvester, and it does not include the harvesters of Christmas
trees or short-rotation hardwoods.
(15)
"Special benefit assessments" means special assessments levied or
capable of being levied in any local improvement district or otherwise levied
or capable of being levied by a local government to pay for all or part of the
costs of a local improvement and which may be levied only for the special
benefits to be realized by property by reason of that local improvement.
(16)
"Stumpage value of timber" means the appropriate stumpage value shown
on tables prepared by the department ((of revenue)) under RCW 84.33.091,
provided that for timber harvested from public land and sold under a
competitive bidding process, stumpage value shall mean ((that)) the
actual amount paid to the seller in cash or other consideration. Whenever
payment for the stumpage includes considerations other than cash, the value
shall be the fair market value of the other consideration((, provided that)).
If the other consideration is permanent roads, the value of the roads shall
be the appraised value as appraised by the seller.
(((8)))
(17) "Timber" means forest trees, standing or down, on
privately or publicly owned land, and except as provided in RCW 84.33.170
includes Christmas trees and short-rotation hardwoods.
(((9)))
(18) "Timber assessed value" for a county means a value,
calculated by the department ((of revenue)) before October 1st of
each year, equal to the total stumpage value of timber harvested from privately
owned land in the county during the most recent four calendar quarters for
which the information is available multiplied by a ratio. The numerator of the
ratio is the rate of tax imposed by the county under RCW 84.33.051 for the year
of the calculation. The denominator of the ratio is the composite property tax
rate for the county for taxes due in the year of the calculation, expressed as
a percentage of assessed value.
(((10)))
(19) "Timber assessed value" for a taxing district means the
timber assessed value for the county multiplied by a ratio. The numerator of
the ratio is the total assessed value of forest land in the taxing district.
The denominator is the total assessed value of forest land in the county. As
used in this section, "assessed value of forest land" means the
assessed value of forest land for taxes due in the year the timber assessed
value for the county is calculated.
(20)
"Timber management plan" means a plan prepared by a trained forester,
or any other person with adequate knowledge of timber management practices, concerning
the use of the land to grow and harvest timber. Such a plan includes:
(a)
A legal description of the forest land;
(b)
A statement that the forest land is held in contiguous ownership of twenty or
more acres and is primarily devoted to and used to grow and harvest timber;
(c)
A brief description of the timber on the forest land or, if the timber on the
land has been harvested, the owner's plan to restock the land with timber;
(d)
A statement about whether the forest land is also used to graze livestock;
(e)
A statement about whether the land has been used in compliance with the
restocking, forest management, fire protection, insect and disease control, and
forest debris provisions of Title 76 RCW; and
(f)
If the land has been recently harvested or supports a growth of brush and
noncommercial type timber, a description of the owner's plan to restock the
forest land within three years.
Sec.
2. RCW
84.33.130 and 1994 c 301 s 32 are each amended to read as follows:
(1)
Notwithstanding any other provision of law, lands that were assessed as
classified forest land before the effective date of this section shall be
designated forest land for the purposes of this chapter. The owners of
previously classified forest land shall not be required to apply for
designation under this chapter. As of the effective date of this section, the
land and timber on such land shall be assessed and taxed in accordance with the
provisions of this chapter.
(2)
An owner of land desiring that it be designated as forest land and valued ((pursuant
to RCW 84.33.120)) under RCW 84.33.140 as of January 1st of
any year shall ((make)) submit an application to the ((county))
assessor ((before such)) of the county in which the land is located
before January 1st of that year. The application shall be
accompanied by a reasonable processing fee when the county legislative
authority has established the requirement for such a fee.
(3)
No application of designation is required when publicly owned forest land is
exchanged for privately owned forest land designated under this chapter. The
land exchanged and received by an owner subject to ad valorem taxation shall be
automatically granted designation under this chapter if the following
conditions are met:
(a)
The land will be used to grow and harvest timber; and
(b)
The owner of the land submits a document to the assessor's office that explains
the details of the forest land exchange within sixty days of the closing date
of the exchange. However, if the owner fails to submit information regarding
the exchange by the end of this sixty-day period, the owner must file an
application for designation as forest land under this chapter and the regular
application process will be followed.
(((2)))
(4) The application shall be made upon forms prepared by the department
((of revenue)) and supplied by the ((county)) assessor, and shall
include the following:
(a)
A legal description of, or assessor's ((tax lot)) parcel
numbers for, all land the applicant desires to be designated as forest
land;
(b)
The date or dates of acquisition of ((such)) the land;
(c)
A brief description of the timber on ((such)) the land, or if the
timber has been harvested, the owner's plan for restocking;
(d)
((Whether there is a forest)) A copy of the timber management
plan, if one exists, for ((such)) the land prepared by
a trained forester or any other person with adequate knowledge of timber
management practices;
(e)
If ((so,)) a timber management plan exists, an explanation of the
nature and extent ((of implementation of such plan)) to which the
management plan has been implemented;
(f)
Whether ((such)) the land is used for grazing;
(g)
Whether ((such)) the land has been subdivided or a plat has
been filed with respect ((thereto)) to the land;
(h)
Whether ((such)) 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 any applicable
((regulations thereunder)) rules;
(i)
Whether ((such)) the land is subject to forest fire protection
assessments ((pursuant to)) under RCW 76.04.610;
(j)
Whether ((such)) the land is subject to a lease, option,
or other right ((which)) that permits it to be used for any
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 ((such)) the land ceases to be designated as forest land;
(n)
An affirmation that the statements contained in the application are true and
that the land described in the application ((is, by itself or with other
forest land not included in the application, in contiguous ownership of twenty
or more acres which is primarily devoted to and used for growing and harvesting
timber)) meets the definition of forest land in RCW 84.33.035; and
(o)
A description and/or drawing showing what areas of land for which designation
is sought are used for incidental uses compatible with the definition of forest
land in RCW 84.33.035.
(5)
The assessor shall afford the applicant an opportunity to be heard if the ((application))
applicant so requests.
(((3)))
(6) The assessor 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 either a "merchantable stand of timber" ((or
an "adequate stocking")) as defined ((by rule adopted by the
forest practices board, except this reason (a))) in chapter 76.09 RCW
and applicable rules. This reason shall not alone be sufficient ((for
denial of)) to deny the application (i) if ((such)) 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 ((such)) a longer period necessitated by unavailability
of seed or seedlings, or (ii) if only isolated areas within ((such)) the
land do not meet ((such)) the minimum standards due to rock
outcroppings, swamps, unproductive soil or other natural conditions;
(b)
The applicant, with respect to ((such)) 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 any applicable
((regulations thereunder)) rules; or
(c)
The land abuts a body of salt water and lies between the line of ordinary high
tide and a line paralleling ((such)) the ordinary high tide line
and two hundred feet horizontally landward ((therefrom, except that)) from
the high tide line. However, if the assessor determines that a
higher and better use ((determined by the assessor to)) exists
for ((such)) the land but this use would not be permitted
or economically feasible by virtue of any federal, state, or local law
or regulation ((such)), the land shall be assessed and valued ((pursuant
to the procedures set forth in RCW 84.33.110 and 84.33.120)) under RCW
84.33.140 without being designated as forest land.
(7)
The application shall be deemed to have been approved unless, prior to May ((1,))
1st of the year after ((such)) the application was mailed
or delivered to the assessor, the assessor ((shall notify)) notifies
the applicant in writing of the extent to which the application is denied.
(((4)))
(8) An owner who receives notice ((pursuant to subsection (3) of this
section)) that his or her application has been denied, in whole or in
part, may appeal ((such)) the denial to the county board of
equalization.
Sec.
3. 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)) under RCW 84.33.130, a notation of ((such)) the
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)) parcel numbers for ((such)) the
land shall, at the expense of the applicant, be filed by the assessor in the
same manner as deeds are recorded((, and such)).
(2)
In preparing the assessment roll as of January 1, 2002, for taxes payable in
2003 and each January 1st thereafter, the assessor shall list each parcel of
designated forest land at a value with respect to the grade and class provided
in this subsection and adjusted as provided in subsection (3) of this section.
The assessor shall compute the assessed value of the land using the same
assessment ratio applied generally in computing the assessed value of other
property in the county. Values for the several grades of bare forest land
shall be as follows:
LAND OPERABILITY VALUES
GRADE CLASS PER ACRE
1 $234
1 2 229
3 217
4 157
1 198
2 2 190
3 183
4 132
1 154
3 2 149
3 148
4 113
1 117
4 2 114
3 113
4 86
1 85
5 2 78
3 77
4 52
1 43
6 2 39
3 39
4 37
1 21
7 2 21
3 20
4 20
8 1
(3)
On or before December 31, 2001, the department shall adjust by rule under
chapter 34.05 RCW, the forest land values contained in subsection (2) of this
section in accordance with this subsection, and shall certify the adjusted
values to the assessor who will use these values in preparing the assessment
roll as of January 1, 2002. For the adjustment to be made on or before
December 31, 2001, for use in the 2002 assessment year, the department shall:
(a)
Divide the aggregate value of all timber harvested within the state between
July 1, 1996, and June 30, 2001, by the aggregate harvest volume for the same
period, as determined from the harvester excise tax returns filed with the
department under RCW 84.33.074; and
(b)
Divide the aggregate value of all timber harvested within the state between
July 1, 1995, and June 30, 2000, by the aggregate harvest volume for the same
period, as determined from the harvester excise tax returns filed with the
department under RCW 84.33.074; and
(c)
Adjust the forest land values contained in subsection (2) 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.
(4)
For the adjustments to be made on or before December 31, 2002, and each
succeeding year thereafter, the same procedure described in subsection (3) of
this section shall be followed using harvester excise tax returns filed under
RCW 84.33.074. However, 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.
(5)
Land ((shall be)) graded, assessed, and valued ((pursuant
to RCW 84.33.110 and 84.33.120)) as forest land shall continue to be so
graded, assessed, and valued until removal of ((such)) designation
by the assessor upon the occurrence of any of the following:
(a)
Receipt of notice from the owner to remove ((such)) the
designation;
(b)
Sale or transfer to an ownership making ((such)) the land exempt
from ad valorem taxation;
(c)
Sale or transfer of all or a portion of ((such)) the 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))
designation. 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)) under subsection (((3))) (11) 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))) (11) 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)) The 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))) (13) or (((6))) (14)
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 the designated forest land by means of a transaction that
qualifies for an exemption under subsection (((5))) (13) or (((6)))
(14) 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)) rules;
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))) (6)
Land shall not be removed from designation if there is a governmental
restriction that prohibits, in whole or in part, the harvesting of timber from
the owner's designated forest land. If only a portion of the parcel is
impacted by governmental restrictions of this nature, the restrictions cannot
be used as a basis to remove the remainder of the forest land from designation
under this chapter. For the purposes of this section, "governmental
restrictions" includes: (a) Any law, regulation, rule, ordinance,
program, or other action adopted or taken by a federal, state, county, city, or
other governmental entity; or (b) the land's zoning or its presence within an
urban growth area designated under RCW 36.70A.110.
(7)
The assessor shall have the option of requiring an owner of forest land to file
a timber management plan with the assessor upon the occurrence of one of the
following:
(a)
An application for designation as forest land is submitted; or
(b)
Designated forest land is sold or transferred and a notice of continuance,
described in subsection (5)(c) of this section, is signed.
(8)
If land is removed from designation because of any of the circumstances listed
in subsection (5)(a) through (c) of this section, the removal shall apply only
to the land affected. If land is removed from designation because of
subsection (5)(d) of this section, the removal shall apply only to the actual
area of land that is no longer primarily devoted to the growing and harvesting
of timber, without regard to any other land that may have been included in the
application and approved for designation, as long as the remaining designated
forest land meets the definition of forest land contained in RCW 84.33.035.
(9)
Within thirty days after ((such)) the removal of designation ((of))
as forest land, the assessor shall notify the owner in writing, setting
forth the reasons for ((such)) the removal. The seller,
transferor, or owner may appeal ((such)) the removal to the
county board of equalization.
(((3)))
(10) Unless the removal is reversed on appeal a copy of the notice of
removal with a notation of the action, if any, upon appeal, together
with the legal description or assessor's ((tax lot)) parcel
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)) and a notation of
removal from designation shall immediately be made upon the assessment and tax
rolls. The assessor shall revalue the land to be removed with reference to its
true and fair value as of January 1st of the year of removal from designation.
Both the assessed value before and after the removal of designation shall be
listed. Taxes based on the value of the land as forest land shall be assessed
and payable up until the date of removal and taxes based on the true and fair
value of the land shall be assessed and payable from the date of removal from
designation.
(11)
Except as provided in subsection (((1)(c), (5), or (6))) (5)(c),
(13), or (14) of this section, a compensating tax shall be imposed ((which))
on land removed from designation as forest land. The compensating tax
shall be due and payable to the ((county)) treasurer thirty days after
the owner is notified of the amount of ((the compensating)) this
tax. As soon as possible after the land is removed from designation,
the assessor shall compute the amount of ((such)) compensating tax and
mail a notice to the owner of the amount ((thereof)) of
compensating tax owed and the date on which payment of this tax is
due. The amount of ((such)) compensating tax shall be equal to the
difference between the amount of tax last levied on ((such)) the
land as designated forest land and an amount equal to the new assessed
((valuation)) value of ((such)) the land multiplied
by the dollar rate of the last levy extended against ((such)) the
land, multiplied by a number, in no event greater than ((ten)) nine,
equal to the number of years for which ((such)) the land was
designated as forest land, plus compensating taxes on the land at forest
land values up until the date of removal and the prorated taxes on the land at
true and fair value from the date of removal to the end of the current tax year.
(((4)))
(12) Compensating tax, together with applicable interest thereon, shall
become a lien on ((such)) the land which shall attach at the time
((such)) the 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)) the land may become charged or liable. ((Such))
The 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)))
(13) The compensating tax specified in subsection (((3))) (11)
of this section shall not be imposed if the removal of designation ((pursuant
to)) under subsection (((1))) (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 (((3)))
(11) 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))
the 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.
(((6)))
(14) In a county with a population of more than one million inhabitants,
the compensating tax specified in subsection (((3))) (11) of this
section shall not be imposed if the removal of ((classification)) designation
as forest land ((pursuant to)) under subsection (((1))) (5)
of this section resulted solely from:
(a)
An action described in subsection (((5))) (13) 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.
4. RCW
84.33.145 and 1999 sp.s. c 4 s 704 are each amended to read as follows:
(1)
If no later than thirty days after removal of ((classification or))
designation the owner applies for classification under RCW 84.34.020 (1), (2),
or (3), then the ((classified or)) designated forest land shall not be
considered removed from ((classification or)) designation for purposes
of the compensating tax under RCW ((84.33.120 or)) 84.33.140 until the
application for current use classification under chapter 84.34 RCW ((84.34.030))
is denied or the property is removed from ((designation)) classification
under RCW 84.34.108. Upon removal ((from designation)) of
classification under RCW 84.34.108, the amount of compensating tax due
under this chapter shall be equal to:
(a)
The difference, if any, between the amount of tax last levied on ((such))
the land as designated forest land and an amount equal to the new
assessed valuation of ((such)) the land when removed from ((designation))
classification under RCW 84.34.108 multiplied by the dollar rate of the
last levy extended against ((such)) the land, multiplied by
(b)
A number equal to:
(i)
The number of years the land was ((classified or)) designated under this
chapter, if the total number of years the land was ((classified or))
designated under this chapter and classified under chapter 84.34 RCW is less
than ten; or
(ii)
Ten minus the number of years the land was classified under chapter 84.34 RCW,
if the total number of years the land was ((classified or)) designated
under this chapter and classified under chapter 84.34 RCW is at least ten.
(2)
Nothing in this section authorizes the continued ((classification or))
designation under this chapter or defers or reduces the compensating tax
imposed upon forest land not transferred to classification under subsection (1)
of this section which does not meet the ((necessary)) definition((s))
of forest land under RCW ((84.33.100)) 84.33.035. Nothing in
this section affects the additional tax imposed under RCW 84.34.108.
(3)
In a county with a population of more than one million inhabitants, no amount
of compensating tax is due under this section if the removal from
classification under RCW 84.34.108 results from a transfer of property
described in RCW 84.34.108(6).
Sec.
5. RCW
84.33.170 and 1995 c 165 s 2 are each amended to read as follows:
Notwithstanding
any provision of this chapter to the contrary, this chapter shall not exempt
from the ad valorem tax nor subject to the excise tax imposed by this chapter,
Christmas trees and short-rotation hardwoods, which are cultivated by
agricultural methods, and ((such)) the land on which ((such))
the Christmas trees and short-rotation hardwoods stand shall not be
taxed as provided in RCW ((84.33.100 through)) 84.33.140. However,
short-rotation hardwoods, which are cultivated by agricultural methods, on land
classified as timber land under chapter 84.34 RCW, shall be subject to the
excise tax imposed under this chapter.
Sec.
6. RCW
84.33.210 and 1992 c 52 s 7 are each amended to read as follows:
(1)
Any ((forest)) land that is designated ((for classification pursuant
to)) as forest land under this chapter ((84.33 RCW)) at the
earlier of the times the legislative authority of a local government adopts a
resolution, ordinance, or legislative act (a) to create a local improvement
district, in which ((such)) the land is included or would have
been included but for ((such classification)) the designation, or
(b) to approve or confirm a final special benefit assessment roll relating to a
sanitary or storm sewerage system, domestic water supply or distribution
system, or road construction or improvement, which roll would have included ((such))
the land but for ((such classification)) the 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)) designated as forest land, except as otherwise
provided in RCW 84.33.250.
(2)
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)) under
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 designated forest land shall be filed
with the ((county)) assessor and the legislative authority of the county
in which ((such)) the land is located. The ((county))
assessor, upon receiving notice of the creation of ((such)) a local
improvement district, shall send a notice to the owners of the designated
forest lands listed on the tax rolls of the applicable ((county))
treasurer of:
(a)
The creation of the local improvement district;
(b)
The exemption of that land from special benefit assessments;
(c)
The fact that the designated forest 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
(d)
The potential liability, pursuant to RCW 84.33.220, if the exemption is not
waived and the land is subsequently removed from ((the)) designated
forest land status.
(3)
When a local government approves and confirms a special benefit assessment
roll, from which designated forest land has been exempted ((pursuant
to)) under this section, it shall file a notice of ((such)) this
action with the ((county)) assessor and the legislative authority of the
county in which ((such)) the land is located and with the
treasurer of that local government((, which)). The notice shall
describe the action taken, the type of improvement involved, the land exempted,
and the amount of the special benefit assessment that would have been levied
against the land if it had not been exempted. The filing of ((such)) the
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)) the
exempt land is subject to the charges provided in RCW 84.33.220 and 84.33.230,
if ((such)) the land is ((withdrawn or)) removed from its
((classification)) designation as forest land.
(4)
The owner of the land exempted from special benefit assessments ((pursuant
to)) under 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)) to file this copy shall not affect the waiver.
(5)
Except to the extent provided in RCW 84.33.250, the local government shall have
no duty to furnish service from the improvement financed by the special benefit
assessment to ((such)) the exempted land.
Sec.
7. RCW
84.33.220 and 1992 c 52 s 8 are each amended to read as follows:
Whenever
forest land has ((once)) been exempted from special benefit assessments
((pursuant to)) under RCW 84.33.210, any ((withdrawal)) removal
from ((classification)) designation or change in use from forest
land under this chapter ((84.33 RCW)) shall result in the
following:
(1)
If the bonds used to fund the improvement in the local improvement district
have not been completely retired, ((such)) the land shall
immediately become liable for:
(a)
The amount of the special benefit assessment listed in the notice provided for
in RCW 84.33.210; plus
(b)
Interest on the amount determined in (a) of this subsection, compounded annually
at a rate equal to the average rate of inflation from the time the initial
notice is filed by the governmental entity that created the local improvement
district as provided in RCW 84.33.210, to the time the owner ((withdraws
such)) or the assessor removes the land from the exemption category
provided by this chapter; or
(2)
If the bonds used to fund the improvement in the local improvement district
have been completely retired, ((such)) the land shall immediately
become liable for:
(a)
The amount of the special benefit assessment listed in the notice provided for
in RCW 84.33.210; plus
(b)
Interest on the amount determined in (a) of this subsection compounded annually
at a rate equal to the average rate of inflation from the time the initial notice
is filed by the governmental entity that created the local improvement district
as provided in RCW 84.33.210, to the time the bonds used to fund the
improvement have been retired; plus
(c)
Interest on the total amount determined in (a) and (b) of this subsection at a
simple per annum rate equal to the average rate of inflation from the time the
bonds used to fund the improvement have been retired to the time the owner ((withdraws
such)) or the assessor removes the land((s)) from the
exemption category provided by this chapter;
(3)
The amount payable ((pursuant to)) under this section shall
become due on the date ((such)) the land is ((withdrawn or))
removed from its forest land ((classification and)) designation.
This amount shall be a lien on the land prior and superior to any other
lien whatsoever except for the lien for general taxes, and shall be enforceable
in the same manner as the collection of special benefit assessments are
enforced by that local government.
Sec.
8. RCW
84.33.230 and 1992 c 52 s 9 are each amended to read as follows:
Whenever
forest land is ((withdrawn or)) removed from its forest land ((classification))
designation, the ((county)) assessor of the county in which ((such))
the land is located shall forthwith give written notice of ((such
withdrawal or)) the removal to the local government or its successor
that ((had)) filed with the assessor the notice required by RCW
84.33.210. Upon receipt of the notice from the assessor, the local government shall
mail a written statement to the owner of ((such)) the land for
the amounts payable as provided in RCW 84.33.220. ((Such)) The
amounts due shall be delinquent if not paid within one hundred eighty days
after the date of mailing of the statement((, and)). The amount
payable shall be subject to the same interest, penalties, lien priority,
and enforcement procedures that are applicable to delinquent assessments on the
assessment roll from which that land had been exempted, except that the rate of
interest charged shall not exceed the rate provided in RCW 84.33.220.
Sec.
9. RCW
84.33.250 and 1992 c 52 s 11 are each amended to read as follows:
The
department ((of revenue)) shall adopt rules it shall deem necessary to
implement RCW ((84.33.100 and)) 84.33.210 through 84.33.270, 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: (1) The actual connection to the domestic water system or
sewerage facilities; (2) ((for)) access to the road improvement in
relation to its value as forest land as distinguished from its value under more
intensive uses; and (3) ((for such)) the lands that benefit from
or cause the need for a local improvement district. The provision for limited
special benefit assessments shall not relieve ((such)) the land
from liability for the amounts provided in RCW 84.33.220 and 84.33.230 when ((such))
the land is ((withdrawn or)) removed from its forest land ((classification))
designation.
Sec.
10. RCW
84.33.260 and 1992 c 52 s 12 are each amended to read as follows:
Whenever
a portion of a parcel of land that was ((classified)) designated
as forest land ((pursuant to)) under this chapter is ((withdrawn))
removed from ((classification)) designation or there is a
change in use, and ((such)) the land has been exempted from any
benefit assessments ((pursuant to)) under RCW 84.33.210, the
previously exempt benefit assessments shall become due on only that portion of
the land that is ((withdrawn)) removed or changed in use.
Sec.
11. RCW
84.33.270 and 1992 c 52 s 13 are each amended to read as follows:
(1)
Forest land on which the right ((to)) of future development has
been acquired by any local government, the state of Washington, or the United
States government shall be exempt from special benefit assessments in lieu of
assessment for ((such)) the purposes in the same manner, and
under the same liabilities for payment and interest, as land ((classified))
designated under this chapter as forest land, for as long as ((such
classification)) the designation applies.
(2)
Any interest, development right, easement, covenant, or other contractual right
that effectively protects, preserves, maintains, improves, restores, prevents
the future nonforest use of, or otherwise conserves forest land shall be exempt
from special benefit assessments as long as ((such)) the
development right or other ((such)) interest effectively serves to
prevent nonforest development of ((such)) the land.
Sec.
12. RCW
84.34.020 and 1998 c 320 s 7 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, or (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) preserve visual quality along highway,
road, and street corridors or scenic vistas, or (viii) retain in its natural
state tracts of land not less than one acre 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, or (c) any land
meeting the definition of farm and agricultural conservation land under
subsection (8) of this section. As a condition of granting open space
classification, the legislative body may not require public access on land
classified under (b)(iii) of this subsection for the purpose of promoting
conservation of wetlands.
(2)
"Farm and agricultural land" means:
(a)
Any parcel of land that is twenty or more acres or multiple parcels of land
that are contiguous and total twenty or more acres:
(i)
Devoted primarily to the production of livestock or agricultural commodities
for commercial purposes;
(ii)
Enrolled in the federal conservation reserve program or its successor
administered by the United States department of agriculture; or
(iii)
Other similar commercial activities as may be established by rule;
(b)
Any parcel of land that is five acres or more but less than twenty acres
devoted primarily to agricultural uses, which has produced a gross income from
agricultural uses equivalent to, as of January 1, 1993:
(i)
One 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
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, 1993; and
(ii)
On or after January 1, 1993, 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;
(c)
Any parcel of land of less than five acres devoted primarily to agricultural
uses which has produced a gross income as of January 1, 1993, of:
(i)
One thousand dollars or more per year for three of the five calendar years
preceding the date of application for classification under this chapter 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, 1993; and
(ii)
On or after January 1, 1993, 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 described in (b)(i) and (c)(i) of this subsection shall, upon any
transfer of the property excluding a transfer to a surviving spouse, be subject
to the limits of (b)(ii) and (c)(ii) of this subsection.
((Agricultural
lands shall also include such)) (d) Any lands including incidental
uses as are compatible with agricultural purposes, including wetlands
preservation, 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"; or
(((d)))
(e) The land on which housing for employees and the principal place of
residence of the farm operator or owner of land classified pursuant to (a) of
this subsection is sited if: The housing or residence is on or contiguous to
the classified parcel; and the use of the housing or the residence is integral
to the use of the classified land for agricultural purposes.
(3)
"Timber land" means any parcel of land that is five or more acres or
multiple parcels of land that are contiguous and total five or more acres which
is or are devoted primarily to the growth and harvest of ((forest crops))
timber for commercial purposes. A timber management plan shall be filed
with the county legislative authority at the time (a) an application is made
for classification as timber land pursuant to this chapter or (b) when a sale
or transfer of timber land occurs and a notice of classification continuance is
signed. 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 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)
"Farm and agricultural conservation land" means either:
(a)
Land that was previously classified under subsection (2) of this section, that
no longer meets the criteria of subsection (2) of this section, and that is
reclassified under subsection (1) of this section; or
(b)
Land that is traditional farmland that is not classified under chapter 84.33 or
84.34 RCW, that has not been irrevocably devoted to a use inconsistent with
agricultural uses, and that has a high potential for returning to commercial
agriculture.
Sec.
13. RCW
84.34.065 and 2000 c 103 s 23 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. The current
use value of land under RCW 84.34.020(2)(((d))) (e) shall be
established as: The prior year's average value of open space farm and
agricultural land used in the county plus the value of land improvements such
as septic, water, and power used to serve the residence. This shall not be
interpreted to require the assessor to list improvements to the land with the
value of the land.
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, 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 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 a rule adopted by
the department of 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 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 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.
14. 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))
the classification shall be made each year upon the assessment and tax
rolls and ((such)) the land shall be valued pursuant to RCW
84.34.060 or 84.34.065 until removal of all or a portion of ((such)) the
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)) the
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)) the land
exempt from ad valorem taxation;
(c)
Sale or transfer of all or a portion of ((such)) the 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)) the
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)) the
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)) the
land from current use classification, the assessor shall notify the owner in
writing, setting forth the reasons for ((such)) the removal. The
seller, transferor, or owner may appeal ((such)) the 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)) its true and fair
value on ((the date)) January 1st of the year 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)) the 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)) the additional tax paid at the same statutory
rate charged on delinquent property taxes from the dates on which ((such))
the 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))
the land which shall attach at the time ((such)) the 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)) the
land may become charged or liable. ((Such)) This 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)) the 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))
the land;
(e)
Transfer of land to a church when ((such)) the 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))) (e);
(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.
NEW
SECTION. Sec. 15. The
following sections are decodified:
(1) RCW
84.33.112 (Forest land valuation--Grading forest land--Completion
date--Hearings);
(2) RCW
84.33.113 (Forest land valuation--Grading forest land--Review of
grades);
(3) RCW
84.33.114 (Forest land valuation--Grading forest
land--Certification of grades to department of revenue by department of natural
resources);
(4) RCW
84.33.115 (Forest land valuation--Grading forest
land--Certification of grades to county assessors--Placement of forest land
within land grades);
(5) RCW
84.33.116 (Forest land valuation--Grading forest land--Notice to
owners of grades--Petition for correction of grade--Appeal); and
(6) RCW
84.33.118 (Forest land valuation--Grading forest land--Notice to
owners of value established--Petitions for correction of value).
NEW
SECTION. Sec. 16. The
following acts or parts of acts are each repealed:
(1) RCW
84.33.020 (Classification of timberlands) and 1990 c 33 s 599,
1984 c 204 s 17, & 1971 ex.s. c 294 s 2;
(2) RCW
84.33.073 (Definitions) and 1995 c 325 s 1, 1987 c 166 s 2, 1986
c 315 s 2, 1982 2nd ex.s. c 4 s 3, & 1981 c 146 s 1;
(3) RCW
84.33.100 (Forest land valuation--Definitions) and 1999 c 153 s
70, 1992 c 52 s 6, 1983 c 3 s 224, & 1971 ex.s. c 294 s 10;
(4) RCW
84.33.110 (Forest land valuation--Grading forest land--Classes)
and 1981 c 148 s 4, 1974 ex.s. c 187 s 4, & 1971 ex.s. c 294 s 11; and
(5) RCW
84.33.120 (Forest land valuation--Assessor to list forest land at
grade and class values--Computation of assessed value--Adjustment of
values--Certification--Use--Notice of continuance--Appeals--Removal of
classification--Compensating tax) and 1999 sp.s. c 4 s 702, 1999 c 233 s 20,
1997 c 299 s 1, 1995 c 330 s 1, 1992 c 69 s 1, 1986 c 238 s 1, 1984 c 204 s 23,
1981 c 148 s 7, 1980 c 134 s 2, 1974 ex.s. c 187 s 5, 1972 ex.s. c 148 s 5,
& 1971 ex.s. c 294 s 12.
