6082-S2AMHCBH5238.22SSB 6082H COMM AMDBy Committee on Capital Budget Strike everything after the enacting clause and insert thefollowing:Sec. RCW 79A.15.010 and 1990 1st ex.s. c 14 s 2 are eachamended to read as follows: The definitions set forth in this section apply throughout thischapter. (1) "Acquisition" means the purchase on a willing seller basis offee or less than fee interests in real property. These interestsinclude, but are not limited to, options, rights of first refusal,conservation easements, leases, and mineral rights. (2) "Committee" means the interagency committee for outdoorrecreation. (3) "Critical habitat" means lands important for the protection,management, or public enjoyment of certain wildlife species or groupsof species, including, but not limited to, wintering range for deer,elk, and other species, waterfowl and upland bird habitat, fishhabitat, and habitat for endangered, threatened, or sensitive species. (4) "Local agencies" means a city, county, town, federallyrecognized Indian tribe, special purpose district, port district, orother political subdivision of the state providing services to lessthan the entire state. (5) "Natural areas" means areas that have, to a significant degree,retained their natural character and are important in preserving rareor vanishing flora, fauna, geological, natural historical, or similarfeatures of scientific or educational value. (6) "Riparian habitat" means land adjacent to water bodies, as wellas submerged land such as streambeds, which can provide functionalhabitat for salmonids and other fish and wildlife species. Riparianhabitat includes, but is not limited to, shorelines and nearshoremarine habitat, estuaries, lakes, wetlands, streams, and rivers. 1 (7) "Special needs populations" means physically restricted peopleor people of limited means. (((7))) (8) "State agencies" means the state parks and recreationcommission, the department of natural resources, the department ofgeneral administration, and the department of fish and wildlife. (9) "Trails" means public ways constructed for and open topedestrians, equestrians, or bicyclists, or any combination thereof,other than a sidewalk constructed as a part of a city street or countyroad for exclusive use of pedestrians. (((8))) (10) "Urban wildlife habitat" means lands that providehabitat important to wildlife in proximity to a metropolitan area. (((9))) (11) "Water access" means boat or foot access to marinewaters, lakes, rivers, or streams.Sec. RCW 79A.15.030 and 2000 c 11 s 66 are each amended to readas follows: (1) Moneys appropriated for this chapter shall be divided ((equallybetween the habitat conservation and outdoor recreation accounts andshall be used exclusively for the purposes specified in this chapter))as follows: (a) Appropriations for a biennium of forty million dollars or lessmust be allocated equally between the habitat conservation account andthe outdoor recreation account. (b) If appropriations for a biennium total more than forty milliondollars, the money must be allocated as follows: (i) Twenty milliondollars to the habitat conservation account and twenty million dollarsto the outdoor recreation account; (ii) any amount over forty milliondollars up to fifty million dollars shall be allocated as follows: (A)Twentyfive percent to the habitat conservation account; (B) twentyfive percent to the outdoor recreation account; and (C) fifty percentto the riparian protection account; and (iii) any remaining amountsover fifty million dollars must be allocated as follows: (A) Onethirdto the habitat conservation account; (B) onethird to the outdoorrecreation account; and (C) onethird to the riparian protectionaccount. (2) Except as otherwise provided in this act, moneys deposited in 2 these accounts shall be invested as authorized for other state funds,and any earnings on them shall be credited to the respective account. (3) All moneys deposited in the habitat conservation ((and)),outdoor recreation, and riparian protection accounts shall be allocatedas provided under RCW 79A.15.040 ((and)), 79A.15.050, and section 5 ofthis act as grants to state or local agencies for acquisition,development, and renovation within the jurisdiction of those agencies,subject to legislative appropriation. The committee may use or permitthe use of any funds appropriated for this chapter as matching fundswhere federal, local, or other funds are made available for projectswithin the purposes of this chapter. (4) Projects receiving grants under this chapter that are developedor otherwise accessible for public recreational uses shall be availableto the public ((on a nondiscriminatory basis)). (5) The committee may make grants to an eligible project from((both)) the habitat conservation ((and)), outdoor recreation, andriparian protection accounts and any one or more of the applicablecategories under such accounts described in RCW 79A.15.040 ((and)),79A.15.050, and section 5 of this act. (6) The committee may accept private donations to the habitatconservation account, the outdoor recreation account, and the riparianprotection account for the purposes specified in this chapter. (7) The committee may apply up to three percent of the fundsappropriated for this chapter for the administration of the programsand purposes specified in this chapter.Sec. RCW 79A.15.040 and 1999 c 379 s 917 are each amended toread as follows: (1) Moneys appropriated for this chapter to the habitatconservation account shall be distributed in the following way: (a) Not less than thirtyfive percent for the acquisition anddevelopment of critical habitat; (b) Not less than twenty percent for the acquisition anddevelopment of natural areas; (c) Not less than fifteen percent for the acquisition anddevelopment of urban wildlife habitat; ((and)) 3 (d) ((The remaining amount shall be considered unallocated and))Not less than five percent shall be used by the committee to fund((high priority acquisition and development needs for critical habitat,natural areas, and urban wildlife habitat. During the fiscal bienniumending June 30, 2001, the remaining amount reappropriated from thefiscal biennium ending June 30, 1999, may be allocated for matchinggrants for riparian zone habitat protection projects that implementwatershed plans under the program established in section 329(6),chapter 235, Laws of 1997)) restoration and enhancement projects onstate lands. Only the department of natural resources and thedepartment of fish and wildlife may apply for these funds to be used onexisting habitat and natural area lands; and (e) The remaining amount shall be considered unallocated and shallbe used by the committee to fund high priority acquisition anddevelopment needs for critical habitat, natural areas, and urbanwildlife habitat and for restoration and enhancement projects on statelands. (2) In distributing these funds, the committee retains discretionto meet the most pressing needs for critical habitat, natural areas,and urban wildlife habitat, and is not required to meet the percentagesdescribed in subsection (1) of this section in any one biennium. (3) Only state agencies may apply for acquisition and developmentfunds for ((critical habitat and)) natural areas projects undersubsection (1)(((a),)) (b)((, and (d))) of this section. (4) State and local agencies may apply for acquisition anddevelopment funds for critical habitat and urban wildlife habitatprojects under subsection (1)(a) and (c) ((and (d))) of this section. (5)(a) Any lands that have been acquired with grants under thissection by the department of fish and wildlife are subject to an amountin lieu of real property taxes and an additional amount for control ofnoxious weeds as determined by RCW 77.12.203. (b) Any lands that have been acquired with grants under thissection by the department of natural resources are subject to paymentsin the amounts required under the provisions of sections 9 and 10 ofthis act. 4 Sec. RCW 79A.15.050 and 2003 c 184 s 1 are each amended to readas follows: (1) Moneys appropriated for this chapter to the outdoor recreationaccount shall be distributed in the following way: (a) Not less than ((twentyfive)) thirty percent to the state parksand recreation commission for the acquisition ((and)), renovation, ordevelopment of state parks, with at least ((seventyfive)) fiftypercent of ((this)) the money for acquisition costs((. However,between July 27, 2003, and June 30, 2009, at least fifty percent ofthis money for the acquisition and development of state parks must beused for acquisition costs)); (b) Not less than ((twentyfive)) thirty percent for theacquisition, development, and renovation of local parks, with at leastfifty percent of this money for acquisition costs; (c) Not less than ((fifteen)) twenty percent for the acquisitionand development of trails; (d) Not less than ten percent for the acquisition and developmentof water access sites, with at least seventyfive percent of this moneyfor acquisition costs; ((and)) (e) Not less than five percent for development and renovationprojects on state recreation lands. Only the department of naturalresources and the department of fish and wildlife may apply for thesefunds to be used on their existing recreation lands; and (f) The remaining amount shall be considered unallocated and shallbe distributed by the committee to state and local agencies to fundhigh priority acquisition and development needs for parks, trails, andwater access sites. (2) In distributing these funds, the committee retains discretionto meet the most pressing needs for state and local parks, trails, andwater access sites, and is not required to meet the percentagesdescribed in subsection (1) of this section in any one biennium. (3) Only local agencies may apply for acquisition, development, orrenovation funds for local parks under subsection (1)(b) of thissection. (4) Only state and local agencies may apply for funds for trailsunder subsection (1)(c) of this section. 5 (5) Only state and local agencies may apply for funds for wateraccess sites under subsection (1)(d) of this section.NEW SECTION.Sec. A new section is added to chapter 79A.15 RCWto read as follows: (1) The riparian protection account is established in the statetreasury. The committee must administer the account in accordance withchapter 79A.25 RCW and this chapter, and hold it separate and apartfrom all other money, funds, and accounts of the committee. (2) Moneys appropriated for this chapter to the riparian protectionaccount must be distributed for the acquisition and enhancement orrestoration of riparian habitat. All enhancement or restorationprojects, except those qualifying under subsection (9)(a) of thissection, must include the acquisition of a real property interest inorder to be eligible. At least fifty percent of riparian protectionaccount funds must be used for the acquisition of real propertyinterests. (3) State and local agencies and lead entities under chapter 77.85RCW may apply for acquisition and enhancement or restoration funds forriparian habitat projects under subsection (1) of this section. Otherstate agencies not defined in RCW 79A.15.010, such as the department oftransportation and the department of corrections, may enter intointeragency agreements with state agencies to apply in partnership forfunds under this section. (4) The committee may adopt rules establishing acquisition policiesand priorities for distributions from the riparian protection account. (5) Except as provided in RCW 79A.15.030(7), moneys appropriatedfor this section may not be used by the committee to fund staffpositions or other overhead expenses, or by a state, regional, or localagency to fund operation or maintenance of areas acquired under thischapter. (6) Moneys appropriated for this section may be used by grantrecipients for costs incidental to restoration and acquisition,including, but not limited to, surveying expenses, fencing, andsigning. (7) The committee may not approve a local project where the localagency share is less than the amount to be awarded from the riparian 6 protection account. Inkind contributions, including contributions ofa real property interest in land may be used to satisfy the localagency's share. (8) State agencies receiving grants for acquisition of land underthis section must pay an amount in lieu of real property taxes equal tothe amount of tax that would be due if the land were taxable as openspace land under chapter 84.34 RCW, plus an additional amount forcontrol of noxious weeds equal to that which would be paid if suchlands were privately owned. The county assessor and county legislativeauthority shall assist in determining the appropriate calculation ofthe amount of tax that would be due under chapter 84.34 RCW. (9) In determining acquisition priorities with respect to theriparian protection account, the committee must consider, at a minimum,the following criteria: (a) Whether the project continues the conservation reserveenhancement program. Applications that extend the duration of leasesof riparian areas that are currently enrolled in the conservationreserve enhancement program shall be highly considered in the process.Such applications are also eligible for an additional conservationlease of at least twentyfive years of duration; (b) Whether the projects are identified or recommended in awatershed planning process under chapter 247, Laws of 1998, salmonrecovery planning under chapter 77.85 RCW, or other local plans, suchas habitat conservation plans, and these must be highly considered inthe process; (c) Whether there is community support for the project; (d) Whether there is an immediate threat to the site; (e) Whether the quality of the habitat is improved or, for projectsincluding restoration or enhancement, the potential for restoringquality habitat including linkage of the site to other high qualityhabitat; (f) Whether the project is consistent with a local land use plan,or a regional or statewide recreational or resource plan. The projectsthat assist in the implementation of local shoreline master plansupdated according to RCW 90.58.080 or local comprehensive plans updatedaccording to RCW 36.70A.130 must be highly considered in the process;and 7 (g) Whether the site has educational or scientific value. (10) Before November 1st of each evennumbered year, the committeewill recommend to the governor a prioritized list of projects to befunded under this section. The governor may remove projects from thelist recommended by the committee and will submit this amended list inthe capital budget request to the legislature. The list must include,but not be limited to, a description of each project and any particularmatch requirement.Sec. RCW 79A.15.060 and 2000 c 11 s 67 are each amended to readas follows: (1) The committee may adopt rules establishing acquisition policiesand priorities for distributions from the habitat conservation account. (2) Except as provided in RCW 79A.15.030(7), moneys appropriatedfor this chapter may not be used by the committee to fund((additional)) staff positions or other overhead expenses, or by astate, regional, or local agency to fund operation ((and)) ormaintenance of areas acquired under this chapter((, except that thecommittee may use moneys appropriated for this chapter for the fiscalbiennium ending June 30, 2001, for the administrative costs ofimplementing the pilot watershed plan implementation programestablished in section 329(6), chapter 235, Laws of 1997, anddeveloping an inventory of publicly owned lands established in section329(7), chapter 235, Laws of 1997)). (3) Moneys appropriated for this chapter may be used by grantrecipients for costs incidental to acquisition, including, but notlimited to, surveying expenses, fencing, and signing. (4) ((Except as provided in subsection (5) of this section,)) Thecommittee may not approve a local project where the local agency shareis less than the amount to be awarded from the habitat conservationaccount. (5) ((During the fiscal biennium ending June 30, 2001, thecommittee may approve a riparian zone habitat protection projectestablished in section 329(6), chapter 235, Laws of 1997, where thelocal agency share is less than the amount to be awarded from thehabitat conservation account. 8 (6))) In determining acquisition priorities with respect to thehabitat conservation account, the committee shall consider, at aminimum, the following criteria: (a) For critical habitat and natural areas proposals: (i) Community support for the project; (ii) Recommendations as part of a watershed plan or habitatconservation plan, or a coordinated regionwide prioritization effort,and for projects primarily intended to benefit salmon, limitingfactors, or critical pathways analysis; (iii) Immediacy of threat to the site; (((iii))) (iv) Uniqueness of the site; (((iv))) (v) Diversity of species using the site; (((v))) (vi) Quality of the habitat; (((vi))) (vii) Longterm viability of the site; (((vii))) (viii) Presence of endangered, threatened, or sensitivespecies; (((viii))) (ix) Enhancement of existing public property; (((ix))) (x) Consistency with a local land use plan, or a regionalor statewide recreational or resource plan, including projects thatassist in the implementation of local shoreline master plans updatedaccording to RCW 90.58.080 or local comprehensive plans updatedaccording to RCW 36.70A.130; ((and (x))) (xi) Educational and scientific value of the site; (xii) Integration with recovery efforts for endangered, threatened,or sensitive species; (xiii) For critical habitat proposals by local agencies, thestatewide significance of the site. (b) For urban wildlife habitat proposals, in addition to thecriteria of (a) of this subsection: (i) Population of, and distance from, the nearest urban area; (ii) Proximity to other wildlife habitat; (iii) Potential for public use; and (iv) Potential for use by special needs populations. (((7))) (6) Before ((October)) November 1st of each evennumberedyear, the committee shall recommend to the governor a prioritized listof state agency projects to be funded under RCW 79A.15.040(1) (a), (b),and (c). The governor may remove projects from the list recommended by 9 the committee and shall submit this amended list in the capital budgetrequest to the legislature. The list shall include, but not be limitedto, a description of each project; and shall describe for each projectany anticipated restrictions upon recreational activities allowed priorto the project. (((8))) (7) Before ((October)) November 1st of each evennumberedyear, the committee shall recommend to the governor a prioritized listof all local projects to be funded under RCW 79A.15.040(1) (a) and (c).The governor may remove projects from the list recommended by thecommittee and shall submit this amended list in the capital budgetrequest to the legislature. The list shall include, but not be limitedto, a description of each project and any particular match requirement,and describe for each project any anticipated restrictions uponrecreational activities allowed prior to the project.Sec. RCW 79A.15.070 and 2000 c 11 s 68 are each amended to readas follows: (1) In determining which state parks proposals and local parksproposals to fund, the committee shall use existing policies andpriorities. (2) Except as provided in RCW 79A.15.030(7), moneys appropriatedfor this chapter may not be used by the committee to fund((additional)) staff or other overhead expenses, or by a state,regional, or local agency to fund operation ((and)) or maintenance ofareas acquired under this chapter((, except that the committee may usemoneys appropriated for this chapter for the fiscal biennium endingJune 30, 2001, for the administrative costs of implementing the pilotwatershed plan implementation program established in section 329(6),chapter 235, Laws of 1997, and developing an inventory of publiclyowned lands established in section 329(7), chapter 235, Laws of 1997)). (3) Moneys appropriated for this chapter may be used by grantrecipients for costs incidental to acquisition and development,including, but not limited to, surveying expenses, fencing, andsigning. (4) The committee may not approve a project of a local agency wherethe share contributed by the local agency is less than the amount to beawarded from the outdoor recreation account. 10 (5) The committee may adopt rules establishing acquisition policiesand priorities for the acquisition and development of trails and wateraccess sites to be financed from moneys in the outdoor recreationaccount. (6) In determining the acquisition and development priorities, thecommittee shall consider, at a minimum, the following criteria: (a) For trails proposals: (i) Community support for the project; (ii) Immediacy of threat to the site; (iii) Linkage between communities; (iv) Linkage between trails; (v) Existing or potential usage; (vi) Consistency with ((an existing)) a local land use plan, or aregional or statewide recreational or resource plan, including projectsthat assist in the implementation of local shoreline master plansupdated according to RCW 90.58.080 or local comprehensive plans updatedaccording to RCW 36.70A.130; (vii) Availability of water access or views; (viii) Enhancement of wildlife habitat; and (ix) Scenic values of the site. (b) For water access proposals: (i) Community support for the project; (ii) Distance from similar water access opportunities; (iii) Immediacy of threat to the site; (iv) Diversity of possible recreational uses; ((and)) (v) Public demand in the area; and (vi) Consistency with a local land use plan, or a regional orstatewide recreational or resource plan, including projects that assistin the implementation of local shoreline master plans updated accordingto RCW 90.58.080 or local comprehensive plans updated according to RCW36.70A.130. (7) Before ((October)) November 1st of each evennumbered year, thecommittee shall recommend to the governor a prioritized list of stateagency projects to be funded under RCW 79A.15.050(1) (a), (c), and (d).The governor may remove projects from the list recommended by thecommittee and shall submit this amended list in the capital budgetrequest to the legislature. The list shall include, but not be limited 11 to, a description of each project; and shall describe for each projectany anticipated restrictions upon recreational activities allowed priorto the project. (8) Before ((October)) November 1st of each evennumbered year, thecommittee shall recommend to the governor a prioritized list of alllocal projects to be funded under RCW 79A.15.050(1) (b), (c), and (d).The governor may remove projects from the list recommended by thecommittee and shall submit this amended list in the capital budgetrequest to the legislature. The list shall include, but not be limitedto, a description of each project and any particular match requirement,and describe for each project any anticipated restrictions uponrecreational activities allowed prior to the project.Sec. RCW 79A.15.080 and 1990 1st ex.s. c 14 s 9 are eachamended to read as follows: The committee shall not sign contracts or otherwise financiallyobligate funds from the habitat conservation account ((or)), theoutdoor recreation account, or the riparian protection account asprovided in this chapter before the legislature has appropriated fundsfor a specific list of projects. The legislature may remove projectsfrom the list recommended by the governor.NEW SECTION.Sec. A new section is added to chapter 79.70 RCWto read as follows: The state treasurer, on behalf of the department, must distributeto counties for all lands acquired for the purposes of this chapter anamount in lieu of real property taxes equal to the amount of tax thatwould be due if the land were taxable as open space land under chapter84.34 RCW, plus an additional amount equal to the amount of weedcontrol assessment that would be due if such lands were privatelyowned. The county assessor and county legislative authority shallassist in determining the appropriate calculation of the amount of taxthat would be due under chapter 84.34 RCW. The county shall distributethe amount received under this section in lieu of real property taxesto all property taxing districts except the state in appropriate taxcode areas the same way it would distribute local property taxes from 12 private property. The county shall distribute the amount receivedunder this section for weed control to the appropriate weed district.NEW SECTION.Sec. A new section is added to chapter 79.71 RCWto read as follows: The state treasurer, on behalf of the department, must distributeto counties for all lands acquired for the purposes of this chapter anamount in lieu of real property taxes equal to the amount of tax thatwould be due if the land were taxable as open space land under chapter84.34 RCW, plus an additional amount equal to the amount of weedcontrol assessment that would be due if such lands were privatelyowned. The county assessor and county legislative authority shallassist in determining the appropriate calculation of the amount of taxthat would be due under chapter 84.34 RCW. The county shall distributethe amount received under this section in lieu of real property taxesto all property taxing districts except the state in appropriate taxcode areas the same way it would distribute local property taxes fromprivate property. The county shall distribute the amount receivedunder this section for weed control to the appropriate weed district.Sec. RCW 84.33.140 and 2003 c 170 s 5 are each amended to readas follows: (1) When land has been designated as forest land under RCW84.33.130, a notation of the designation shall be made each year uponthe assessment and tax rolls. A copy of the notice of approvaltogether with the legal description or assessor's parcel numbers forthe land shall, at the expense of the applicant, be filed by theassessor in the same manner as deeds are recorded. (2) In preparing the assessment roll as of January 1, 2002, fortaxes payable in 2003 and each January 1st thereafter, the assessorshall list each parcel of designated forest land at a value withrespect to the grade and class provided in this subsection and adjustedas provided in subsection (3) of this section. The assessor shallcompute the assessed value of the land using the same assessment ratioapplied generally in computing the assessed value of other property inthe county. Values for the several grades of bare forest land shall beas follows: 13 LANDGRADEOPERABILITYCLASSVALUESPER ACRE
1$234
12 229
3 217
4 157
1 198
22 190
3 183
4 132
1 154
32 149
3 148
4 113
1 117
42 114
3 113
4 86
1 85
52 78
3 77
4 52
1 43
62 39
3 39
4 37
1 21
72 21
3 20
4 20
8 1
(3) On or before December 31, 2001, the department shall adjust byrule under chapter 34.05 RCW, the forest land values contained insubsection (2) of this section in accordance with this subsection, andshall certify the adjusted values to the assessor who will use these 14 values in preparing the assessment roll as of January 1, 2002. For theadjustment to be made on or before December 31, 2001, for use in the2002 assessment year, the department shall: (a) Divide the aggregate value of all timber harvested within thestate between July 1, 1996, and June 30, 2001, by the aggregate harvestvolume for the same period, as determined from the harvester excise taxreturns filed with the department under RCW 84.33.074; and (b) Divide the aggregate value of all timber harvested within thestate between July 1, 1995, and June 30, 2000, by the aggregate harvestvolume for the same period, as determined from the harvester excise taxreturns filed with the department under RCW 84.33.074; and (c) Adjust the forest land values contained in subsection (2) ofthis section by a percentage equal to onehalf of the percentage changein the average values of harvested timber reflected by comparing theresultant 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 insubsection (3) of this section shall be followed using harvester excisetax returns filed under RCW 84.33.074. However, this adjustment shallbe made to the prior year's adjusted value, and the fiveyear periodsfor calculating average harvested timber values shall be successivelyone year more recent. (5) Land graded, assessed, and valued as forest land shall continueto be so graded, assessed, and valued until removal of designation bythe assessor upon the occurrence of any of the following: (a) Receipt of notice from the owner to remove the designation; (b) Sale or transfer to an ownership making the land exempt from advalorem taxation; (c) Sale or transfer of all or a portion of the land to a newowner, unless the new owner has signed a notice of forest landdesignation continuance, except transfer to an owner who is an heir ordevisee of a deceased owner, shall not, by itself, result in removal ofdesignation. The signed notice of continuance shall be attached to thereal estate excise tax affidavit provided for in RCW 82.45.150. Thenotice of continuance shall be on a form prepared by the department.If the notice of continuance is not signed by the new owner andattached to the real estate excise tax affidavit, all compensating 15 taxes calculated under subsection (11) of this section shall become dueand payable by the seller or transferor at time of sale. The auditorshall not accept an instrument of conveyance regarding designatedforest land for filing or recording unless the new owner has signed thenotice of continuance or the compensating tax has been paid, asevidenced by the real estate excise tax stamp affixed thereto by thetreasurer. The seller, transferor, or new owner may appeal the newassessed valuation calculated under subsection (11) of this section tothe county board of equalization in accordance with the provisions ofRCW 84.40.038. Jurisdiction is hereby conferred on the county board ofequalization to hear these appeals; (d) Determination by the assessor, after giving the owner writtennotice and an opportunity to be heard, that: (i) The land is no longer primarily devoted to and used for growingand harvesting timber. However, land shall not be removed fromdesignation if a governmental agency, organization, or other recipientidentified in subsection (13) or (14) of this section as exempt fromthe payment of compensating tax has manifested its intent in writing orby other official action to acquire a property interest in thedesignated forest land by means of a transaction that qualifies for anexemption under subsection (13) or (14) of this section. Thegovernmental agency, organization, or recipient shall annually providethe assessor of the county in which the land is located reasonableevidence in writing of the intent to acquire the designated land aslong as the intent continues or within sixty days of a request by theassessor. The assessor may not request this evidence more than once ina calendar year; (ii) The owner has failed to comply with a final administrative orjudicial order with respect to a violation of the restocking, forestmanagement, fire protection, insect and disease control, and forestdebris provisions of Title 76 RCW or any applicable rules under Title76 RCW; or (iii) Restocking has not occurred to the extent or within the timespecified in the application for designation of such land. (6) Land shall not be removed from designation if there is agovernmental restriction that prohibits, in whole or in part, the ownerfrom harvesting timber from the owner's designated forest land. If 16 only a portion of the parcel is impacted by governmental restrictionsof this nature, the restrictions cannot be used as a basis to removethe 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 actionadopted or taken by a federal, state, county, city, or othergovernmental entity; or (b) the land's zoning or its presence within anurban growth area designated under RCW 36.70A.110. (7) The assessor shall have the option of requiring an owner offorest land to file a timber management plan with the assessor upon theoccurrence 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 ofcontinuance, described in subsection (5)(c) of this section, is signed. (8) If land is removed from designation because of any of thecircumstances listed in subsection (5)(a) through (c) of this section,the removal shall apply only to the land affected. If land is removedfrom designation because of subsection (5)(d) of this section, theremoval shall apply only to the actual area of land that is no longerprimarily devoted to the growing and harvesting of timber, withoutregard to any other land that may have been included in the applicationand approved for designation, as long as the remaining designatedforest land meets the definition of forest land contained in RCW84.33.035. (9) Within thirty days after the removal of designation as forestland, the assessor shall notify the owner in writing, setting forth thereasons for the removal. The seller, transferor, or owner may appealthe removal to the county board of equalization in accordance with theprovisions of RCW 84.40.038. (10) Unless the removal is reversed on appeal a copy of the noticeof removal with a notation of the action, if any, upon appeal, togetherwith the legal description or assessor's parcel numbers for the landremoved from designation shall, at the expense of the applicant, befiled by the assessor in the same manner as deeds are recorded and anotation of removal from designation shall immediately be made upon theassessment and tax rolls. The assessor shall revalue the land to beremoved with reference to its true and fair value as of January 1st of 17 the year of removal from designation. Both the assessed value beforeand after the removal of designation shall be listed. Taxes based onthe value of the land as forest land shall be assessed and payable upuntil the date of removal and taxes based on the true and fair value ofthe land shall be assessed and payable from the date of removal fromdesignation. (11) Except as provided in subsection (5)(c), (13), or (14) of thissection, a compensating tax shall be imposed on land removed fromdesignation as forest land. The compensating tax shall be due andpayable to the treasurer thirty days after the owner is notified of theamount of this tax. As soon as possible after the land is removed fromdesignation, the assessor shall compute the amount of compensating taxand mail a notice to the owner of the amount of compensating tax owedand the date on which payment of this tax is due. The amount ofcompensating tax shall be equal to the difference between the amount oftax last levied on the land as designated forest land and an amountequal to the new assessed value of the land multiplied by the dollarrate of the last levy extended against the land, multiplied by anumber, in no event greater than nine, equal to the number of years forwhich the land was designated as forest land, plus compensating taxeson the land at forest land values up until the date of removal and theprorated taxes on the land at true and fair value from the date ofremoval to the end of the current tax year. (12) Compensating tax, together with applicable interest thereon,shall become a lien on the land which shall attach at the time the landis removed from designation as forest land and shall have priority toand shall be fully paid and satisfied before any recognizance,mortgage, judgment, debt, obligation, or responsibility to or withwhich the land may become charged or liable. The lien may beforeclosed upon expiration of the same period after delinquency and inthe same manner provided by law for foreclosure of liens for delinquentreal property taxes as provided in RCW 84.64.050. Any compensating taxunpaid on its due date shall thereupon become delinquent. From thedate of delinquency until paid, interest shall be charged at the samerate applied by law to delinquent ad valorem property taxes. (13) The compensating tax specified in subsection (11) of this 18 section shall not be imposed if the removal of designation undersubsection (5) of this section resulted solely from: (a) Transfer to a government entity in exchange for other forestland 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 inanticipation of the exercise of such power; (c) A donation of fee title, development rights, or the right toharvest timber, to a government agency or organization qualified underRCW 84.34.210 and 64.04.130 for the purposes enumerated in thosesections, or the sale or transfer of fee title to a governmental entityor a nonprofit nature conservancy corporation, as defined in RCW64.04.130, exclusively for the protection and conservation of landsrecommended for state natural area preserve purposes by the naturalheritage council and natural heritage plan as defined in chapter 79.70RCW or approved for state natural resources conservation area purposesas defined in chapter 79.71 RCW. At such time as the land is not usedfor the purposes enumerated, the compensating tax specified insubsection (11) of this section shall be imposed upon the currentowner; (d) The sale or transfer of fee title to the parks and recreationcommission for park and recreation purposes; (e) Official action by an agency of the state of Washington or bythe county or city within which the land is located that disallows thepresent use of the land; (f) The creation, sale, or transfer of forestry riparian easementsunder RCW 76.13.120; (g) The creation, sale, or transfer of a fee interest or aconservation easement for the riparian open space program under RCW76.09.040; (h) The sale or transfer of land within two years after the deathof the owner of at least a fifty percent interest in the land if theland has been assessed and valued as classified forest land, designatedas forest land under this chapter, or classified under chapter 84.34RCW continuously since 1993. The date of death shown on a deathcertificate is the date used for the purposes of this subsection(13)(h); or 19 (i) The sale or transfer of land after the death of the owner of atleast a fifty percent interest in the land if the land has beenassessed and valued as classified forest land, designated as forestland under this chapter, or classified under chapter 84.34 RCWcontinuously since 1993 and the sale or transfer takes place after July22, 2001, and on or before July 22, 2003, and the death of the owneroccurred after January 1, 1991. The date of death shown on a deathcertificate is the date used for the purposes of this subsection(13)(i). (14) In a county with a population of more than one millioninhabitants, the compensating tax specified in subsection (11) of thissection shall not be imposed if the removal of designation as forestland under subsection (5) of this section resulted solely from: (a) An action described in subsection (13) of this section; or (b) A transfer of a property interest to a government entity, or toa nonprofit historic preservation corporation or nonprofit natureconservancy corporation, as defined in RCW 64.04.130, to protect orenhance public resources, or to preserve, maintain, improve, restore,limit the future use of, or otherwise to conserve for public use orenjoyment, the property interest being transferred. At such time asthe property interest is not used for the purposes enumerated, thecompensating tax shall be imposed upon the current owner.Sec. RCW 77.12.203 and 1990 1st ex.s. c 15 s 11 are eachamended to read as follows: (1) Notwithstanding RCW 84.36.010 or other statutes to thecontrary, the director shall pay by April 30th of each year on gamelands in each county, if requested by an election under RCW 77.12.201,an amount in lieu of real property taxes equal to that amount paid onsimilar parcels of open space land taxable under chapter 84.34 RCW orthe greater of seventy cents per acre per year or the amount paid in1984 plus an additional amount for control of noxious weeds equal tothat which would be paid if such lands were privately owned. Thisamount shall not be assessed or paid on department buildings,structures, facilities, game farms, fish hatcheries, tidelands, orpublic fishing areas of less than one hundred acres. 20 (2) "Game lands," as used in this section and RCW 77.12.201, meansthose tracts one hundred acres or larger owned in fee by the departmentand used for wildlife habitat and public recreational purposes. Alllands purchased for wildlife habitat, public access or recreationpurposes with federal funds in the Snake River drainage basin shall beconsidered game lands regardless of acreage. (3) This section shall not apply to lands transferred after April23, 1990, to the department from other state agencies. (4) The county shall distribute the amount received under thissection in lieu of real property taxes to all property taxing districtsexcept the state in appropriate tax code areas the same way it woulddistribute local property taxes from private property. The countyshall distribute the amount received under this section for weedcontrol to the appropriate weed district.NEW SECTION.Sec. This act takes effect July 1, 2005.2SSB 6082H COMM AMDBy Committee on Capital Budget On page 1, line 2 of the title, after programs; strike theremainder of the title and insert amending RCW 79A.15.010, 79A.15.030,79A.15.040, 79A.15.050, 79A.15.060, 79A.15.070, 79A.15.080, 84.33.140,and 77.12.203; adding a new section to chapter 79A.15 RCW; adding a newsection to chapter 79.70 RCW; adding a new section to chapter 79.71RCW; and providing an effective date.--- END --- 21