Chapter 458-30 WAC

Last Update: 1/3/24

OPEN SPACE TAXATION ACT RULES

WAC Sections

HTMLPDF458-30-200Definitions.
HTMLPDF458-30-205Department of revenue—Duties.
HTMLPDF458-30-215Application process.
HTMLPDF458-30-220Application fee.
HTMLPDF458-30-225Application for farm and agricultural classification.
HTMLPDF458-30-230Application for open space classification.
HTMLPDF458-30-232Application for timber land classification.
HTMLPDF458-30-240Agreement relating to open space and timber land classifications.
HTMLPDF458-30-242Application for open space/farm and agricultural conservation land classification.
HTMLPDF458-30-245Recording of documents.
HTMLPDF458-30-250Approval or denial and appeal.
HTMLPDF458-30-260Valuation procedures for farm and agricultural land.
HTMLPDF458-30-262Agricultural land valuation—Interest rate—Property tax component.
HTMLPDF458-30-265Valuation cycle.
HTMLPDF458-30-267Valuation procedures for open space and timber land.
HTMLPDF458-30-270Data relevant to continuing eligibility—Assessor may require owner to submit.
HTMLPDF458-30-275Continuing classification upon sale or transfer of ownership of classified land—Actions of landowner and county officials to be taken prior to recording a conveyance of classified land.
HTMLPDF458-30-280Notice to withdraw from classification.
HTMLPDF458-30-285Withdrawal from classification.
HTMLPDF458-30-295Removal of classification.
HTMLPDF458-30-300Additional tax—Withdrawal or removal from classification.
HTMLPDF458-30-305Due date of additional tax, interest, and penalty upon withdrawal or removal.
HTMLPDF458-30-310County recording authority—County financial authority—Duties.
HTMLPDF458-30-317Principal residence of farm operator or housing for farm and agricultural employees.
HTMLPDF458-30-320Assessment and tax rolls.
HTMLPDF458-30-325Transfers between classifications—Application for reclassification.
HTMLPDF458-30-330Open space plan and public benefit rating system—Authorization and procedure to establish—Adoption—Notice to owner—Valuation.
HTMLPDF458-30-345Advisory committee.
HTMLPDF458-30-355Agreement may be abrogated by legislature.
HTMLPDF458-30-500Definitions of terms used in WAC 458-30-500 through 458-30-590.
HTMLPDF458-30-510Creation of district—Protest—Adoption of final assessment roll.
HTMLPDF458-30-520Notification of district—Certification by assessor—Estimate by district.
HTMLPDF458-30-525Notification of final assessment roll.
HTMLPDF458-30-530Notification of owner regarding creation of district.
HTMLPDF458-30-540Waiver of exemption.
HTMLPDF458-30-550Exemption—Removal or withdrawal.
HTMLPDF458-30-560Partial special benefit assessment—Computation.
HTMLPDF458-30-570Connection subsequent to final assessment roll—Interest—Connection charge.
HTMLPDF458-30-590Rate of inflation—Publication—Interest rate—Calculation.
HTMLPDF458-30-700Designated forest land—Removal—Change in status—Compensating tax.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
458-30-005Definitions. [Order PT 73-9, § 458-30-005, filed 10/30/73; Order 71-3, § 458-30-005, filed 4/29/71; Order 71-2, § 458-30-005, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-010Classified lands. [Order PT 73-9, § 458-30-010, filed 10/30/73; Order 71-2, § 458-30-010, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-015Agreement. [Order PT 73-9, § 458-30-015, filed 10/30/73; Order 71-2, § 458-30-015, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-020Application. [Order PT 73-9, § 458-30-020, filed 10/30/73; Order 71-2, § 458-30-020, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-025Application fee. [Order PT 73-9, § 458-30-025, filed 10/30/73; Order 71-2, § 458-30-025, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-030Withdrawal—Change of use. [Order PT 73-9, § 458-30-030, filed 10/30/73; Order 71-2, § 458-30-030, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-035Additional tax. [Order PT 73-9, § 458-30-035, filed 10/30/73.] Repealed by WSR 78-07-027 (Order PT 78-3), filed 6/16/78. Statutory Authority: RCW 84.34.141.
458-30-040Breach—Change of use. [Order PT 73-9, § 458-30-040, filed 10/30/73.] Repealed by WSR 78-07-027 (Order PT 78-3), filed 6/16/78. Statutory Authority: RCW 84.34.141.
458-30-045Removal of a portion. [Order PT 73-9, § 458-30-045, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 chapter 84.34 RCW.
458-30-050Removal of classification. [Order PT 73-9, § 458-30-050, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-055Notification upon removal. [Order PT 73-9, § 458-30-055, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-056Additional tax. [Statutory Authority: RCW 84.34.141. WSR 78-07-027 (Order PT 78-3), § 458-30-056, filed 6/16/78.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-057Penalty. [Statutory Authority: RCW 84.34.141. WSR 78-07-027 (Order PT 78-3), § 458-30-057, filed 6/16/78.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-060Additional tax—Date due. [Order PT 73-9, § 458-30-060, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-065Conditions where additional tax not imposed. [Order PT 73-9, § 458-30-065, filed 10/30/73.] Repealed by WSR 78-07-027 (Order PT 78-3), filed 6/16/78. Statutory Authority: RCW 84.34.141.
458-30-070Agreement may be abrogated by legislature. [Order PT 73-9, § 458-30-070, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-075Assessor. [Order PT 73-9, § 458-30-075, filed 10/30/73; Order 71-2, § 458-30-075, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-080Assessor to act on agricultural classification. [Order PT 73-9, § 458-30-080, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-085Assessor to determine value. [Order PT 73-9, § 458-30-085, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-090Assessor may require reports—Failure to comply. [Order PT 73-9, § 458-30-090, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-095Assessor to note classification on assessment and tax roll. [Order PT 73-9, § 458-30-095, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-100Assessor to record agreement and other notices. [Order PT 73-9, § 458-30-100, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-105Notice of withdrawal to be filed with assessor—Assessor to withdraw. [Order PT 73-9, § 458-30-105, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-110Assessor to notify owner of value change. [Order PT 73-9, § 458-30-110, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-115Granting authority. [Order PT 73-9, § 458-30-115, filed 10/30/73; Order 71-2, § 458-30-040, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-120Granting authority's action on application. [Statutory Authority: RCW 84.34.141. WSR 78-07-027 (Order PT 78-3), § 458-30-120, filed 6/16/78; Order PT 73-9, § 458-30-120, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-125Owner applicant. [Order PT 73-9, § 458-30-125, filed 10/30/73; Order 71-2, § 458-30-045, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-130Treasurer. [Order PT 73-9, § 458-30-130, filed 10/30/73; Order 71-2, § 458-30-050, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-135Advisory committee. [Order PT 73-9, § 458-30-135, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-140Basis for assessment. [Order PT 73-9, § 458-30-140, filed 10/30/73; Order 71-3, § 458-30-055, filed 4/29/71; Order 71-2, § 458-30-055, filed 3/26/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-145Valuation procedures. [Statutory Authority: RCW 84.34.141. WSR 86-09-088 (Order PT 86-1), § 458-30-145, filed 4/23/86; WSR 78-07-027 (Order PT 78-3), § 458-30-145, filed 6/16/78; Order PT 73-9, § 458-30-145, filed 10/30/73. Prior: Order 71-3, § 458-30-060, filed 4/29/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-146Valuation cycle. [Statutory Authority: RCW 84.34.141. WSR 78-07-027 (Order PT 78-3), § 458-30-146, filed 6/16/78.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-150Change of timber land classification to chapter 84.33 RCW. [Order PT 73-9, § 458-30-150, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-155Reclassification of farm and agricultural land under 1973 amendatory act. [Order PT 73-9, § 458-30-155, filed 10/30/73.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-160Training. [Order PT 73-9, § 458-30-160, filed 10/30/73; Order 71-3, § 458-30-065, filed 4/29/71. [See reviser's note following chapter digest.] Repealed by WSR 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-210Classification of land under chapter 84.34 RCW. [Statutory Authority: RCW 84.34.141, 84.34.020, and 84.34.030. WSR 02-20-041, § 458-30-210, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. WSR 95-21-002, § 458-30-210, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 90-24-087, § 458-30-210, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-210, filed 11/15/88.] Repealed by WSR 15-03-093, filed 1/21/15, effective 2/21/15. Statutory Authority: RCW 84.34.141.
458-30-235Granting authority response. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 90-24-087, § 458-30-235, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-235, filed 11/15/88.] Repealed by WSR 95-21-002, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360.
458-30-255Determination of value—Assessor's duties. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. WSR 95-21-002, § 458-30-255, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-255, filed 11/15/88.] Repealed by WSR 01-15-015, filed 7/9/01, effective 8/9/01. Statutory Authority: RCW 84.34.141.
458-30-261Five year average grain prices. [Statutory Authority: Chapter 84.34 RCW and RCW 84.08.010(2). WSR 89-05-008 (Order PT 89-1), § 458-30-261, filed 2/8/89.] Repealed by WSR 90-02-080 (Order PT 90-1), filed 1/2/90, effective 2/2/90. Statutory Authority: RCW 84.08.010(2) and 84.34.141.
458-30-290Additional tax—Withdrawal. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 90-24-087, § 458-30-290, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-290, filed 11/15/88.] Repealed by WSR 95-21-002, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360.
458-30-315County financial authority—Duties. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. WSR 95-21-002, § 458-30-315, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 90-24-087, § 458-30-315, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-315, filed 11/15/88.] Repealed by WSR 01-24-030, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.34.141.
458-30-335Rating system—Procedure to establish. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. WSR 95-21-002, § 458-30-335, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-335, filed 11/15/88.] Repealed by WSR 06-18-011, filed 8/24/06, effective 9/24/06. Statutory Authority: RCW 84.34.141.
458-30-340Rating system—Adoption—Notice to owner—Loss of classification. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. WSR 95-21-002, § 458-30-340, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-340, filed 11/15/88.] Repealed by WSR 06-18-011, filed 8/24/06, effective 9/24/06. Statutory Authority: RCW 84.34.141.
458-30-350Reclassification of lands classified under chapter 84.34 RCW prior to 1973. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. WSR 95-21-002, § 458-30-350, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-350, filed 11/15/88.] Repealed by WSR 01-24-030, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.34.141.
458-30-360Correction of erroneous classification or reclassification. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. WSR 95-21-002, § 458-30-360, filed 10/4/95, effective 11/4/95.] Repealed by WSR 99-17-042, filed 8/12/99, effective 9/12/99. Statutory Authority: RCW 84.34.141.
458-30-580Rate of inflation—When published—Calculation. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. WSR 95-21-002, § 458-30-580, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-580, filed 11/15/88. Statutory Authority: RCW 84.34.360. WSR 87-07-009 (Order PT 87-3), § 458-30-580, filed 3/10/87.] Repealed by WSR 00-24-107, filed 12/6/00, effective 1/1/01. Statutory Authority: RCW 84.34.360 and 84.34.310.