2841 AMH KESS H5051.1

HB 2841 - H AMD TO H AMD (LONG 150) 123 ADOPTED 2-7-96

By Representative Kessler

    On page 20, after line 6 of the amendment, insert the following:

    "NEW SECTION. Sec. 19.  A new section is added to chapter 84.36 RCW to read as follows:

    Farm and agricultural land and timber land that is included under the current use taxation in chapter 84.34 RCW, or the forest land valuation system in chapter 84.33 RCW, is exempt from taxation if chapter 76.09 or 36.70A RCW precludes or substantially limits either:

    (1) The harvesting of timber on the land as a result of the land being included within a buffer area adjacent to a body of water or being part of, or included within a buffer area adjacent to, a wetland; or

    (2) The production of horticultural or agricultural produce or crop a result of the land being part of, or included within a buffer area adjacent to, a wetland."

EFFECT:  Farm and timber lands that are precluded from being used for growing crops or harvesting timber because they are within a buffer area next to a wetland are exempted from the property tax.

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