(1)
Introduction. This section explains the types of data or information the assessor may require a person seeking continued classification or reclassification to submit so that land may retain its eligibility or be reclassified under chapter
84.34 RCW.
(2)
General authorization. The assessor may require an owner of land classified under chapter
84.34 RCW to submit data relevant to the use of the land, productivity of typical crops, and other information pertinent to continued classification or reclassification and appraisal of the land. The assessor may request any relevant information that will assist him or her in determining whether the land is eligible for continued classification or reclassification. Relevant data or information includes, but is not limited to:
(a) Receipts from sales of agricultural products produced on classified land;
(b) Federal income tax returns including schedules documenting farm income, production costs, and other operating expenses;
(c) Rental or lease agreements and receipts;
(d) Government payments and subsidies;
(e) Crop and livestock production data; or
(f) Other income and expense information related to the land for which continued classification or reclassification is sought.
(3) Request for information - procedure. The assessor shall send the request for information by first class mail. The person seeking continued classification or reclassification must submit the requested information or data, in writing, no later than sixty calendar days following the date the request was mailed.
(a) If no response is received within sixty days, the assessor's office shall send the owner a second request for information by certified mail, return receipt requested. This second request shall include a statement that failure to submit the requested information or data within thirty calendar days of the date of mailing may cause the land to be removed from classification.
(b) If the owner of classified land does not respond to a request for information, the assessor may remove the land from classification.