BILL REQ. #:  Z-0544.3 



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SENATE BILL 5750
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State of Washington58th Legislature2003 Regular Session

By Senators Esser, Oke, T. Sheldon, Hale and Swecker; by request of Commissioner of Public Lands

Read first time 02/10/2003.   Referred to Committee on Parks, Fish & Wildlife.



     AN ACT Relating to the creation of the legacy trust for recreation and conservation; amending RCW 43.30.115, 79.66.070, and 82.29A.040; reenacting and amending RCW 84.33.140 and 84.34.108; adding a new chapter to Title 79 RCW; repealing RCW 84.33.120; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   The legislature finds that the state of Washington is endowed with a richness of federally granted state trust lands given to our state at its creation. This legacy provides a perpetual source of revenue set aside in trust to support education and public facilities. These state trust lands, as well as state forest lands, may also provide for other public benefits. These may include economic, environmental, or social benefits, including public recreation, that arise coincidentally with ownership of a large public land base. Further, the legislature has established that it is the policy of the state to secure for present and future generations the benefits of a system of natural areas and conservation areas providing for a variety of public purposes including scientific research, ecological protection, outstanding scenery, and low impact public recreation.
     The legislature further finds that use and enjoyment of these lands for recreation and conservation purposes is extensive and growing; that the quality of recreational experience, safety of the public, upkeep of the trails and facilities, and protection of the lands from ecological impacts may be in jeopardy; and that funding to support these recreation and natural area purposes has been declining in both real and per user terms.
     The legislature further finds that the land endowment concept is as relevant today as it was at statehood; that substantial revenue can be perpetually earned from sustainable management of the resources on these lands; and that the creation of a new trust modeled on a durable concept and managed for the public to produce revenue is a viable and logical approach to funding support for recreation and natural areas.
     Therefore, it is the intent of this act to establish the legacy trust for recreation and conservation, for the sole purpose of generating a stable, long-term revenue source to support recreational access and use on state-owned lands, and maintenance of designated natural areas and conservation areas, and where consistent with this purpose, to help retain working commercial forest land in the legacy trust as a vital component of Washington state's landscape.

NEW SECTION.  Sec. 2   The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (1) "Conservation areas" has the same meaning as "natural resources conservation area" as defined in RCW 79.71.030.
     (2) "Department" means the department of natural resources.
     (3) "Legacy trust" means the legacy trust for recreation and conservation created in section 3 of this act.
     (4) "Natural areas" has the same meaning as defined in RCW 79.70.020.
     (5) "State-owned lands" include all lands belonging to or held in trust by the state that are managed by the department.

NEW SECTION.  Sec. 3   The legacy trust for recreation and conservation is created as a trust. The legacy trust is composed of lands, and improvements thereon, suitable for sustainable commercial forest management, commercial agriculture, or other commercial or industrial purposes. The legacy trust must be managed in trust to provide financial support for the management of public recreational access and use on state-owned lands, as well as management and protection of areas created under chapters 79.70 and 79.71 RCW and managed by the department.

NEW SECTION.  Sec. 4   (1) The department is authorized to acquire, by purchase, gift, donation, grant, transfer, or other means, except eminent domain, fee interest or partial interest in lands or other real property suitable for management as part of the legacy trust, or lands or other real property whose acquisition can benefit the legacy trust.
     (2) The department is authorized to receive funds for purposes of establishing the legacy trust from grants, gifts, bequests, or loans, whether public or private, as well as from legislative appropriation. All of the funds must be placed in the legacy and park land trust revolving fund created in RCW 43.30.115.
     (3) All acquisitions of real property for the legacy trust must be approved by the board of natural resources. Prior to approving acquisitions involving urban property, the board shall seek advice from the land bank technical advisory committee established in RCW 79.66.070.

Sec. 5   RCW 43.30.115 and 2000 c 148 s 4 are each amended to read as follows:
     The legacy and park land trust revolving fund is to be utilized by the department of natural resources for the exclusive purpose of acquiring real property, including all reasonable costs associated with these acquisitions, in order to assemble the land base for the legacy trust for recreation and conservation created in section 3 of this act, or as a replacement for the property transferred to the state parks and recreation commission, as directed by the legislature in order to maintain the land base of the affected trusts or under RCW 76.12.125. Proceeds received under section 4 of this act, or from transfers of real property to the state parks and recreation commission, or other proceeds identified from transfers of real property as directed by the legislature shall be deposited in this fund. Disbursement from the legacy and park land trust revolving fund to acquire ((replacement)) real property shall be on the authorization of the department of natural resources. In order to maintain an effective expenditure and revenue control, the legacy and park land trust revolving fund is subject in all respects to chapter 43.88 RCW, but no appropriation is required to permit expenditures and payment of obligations from the fund.

Sec. 6   RCW 79.66.070 and 1984 c 222 s 7 are each amended to read as follows:
     (1) There is created a land bank technical advisory committee, consisting of three members. Membership shall consist of: One member qualified by experience and training in matters pertaining to land use planning and real estate appointed by the commissioner of public lands, one member qualified by experience and training in public trust matters appointed by the superintendent of public instruction, and one member qualified by experience and training in financial matters appointed by the state treasurer.
     (2) The technical advisory committee shall provide professional advice and counsel to the board of natural resources regarding land bank sales, purchases, ((and)) exchanges involving urban property, and regarding acquisitions involving urban property for the legacy trust for recreation and conservation created in section 3 of this act.
     (3) Members of the technical advisory committee shall be appointed for five-year terms and shall serve until a successor is appointed. In the case of a vacancy the vacancy shall be filled by the appointing authority. The initial term of the appointee of the commissioner shall expire in three years. The initial term of the appointee of the superintendent shall expire in four years. The initial term of the appointee of the treasurer shall expire in five years. All terms expire December 31st.
     (4) Members of the technical advisory committee shall be reimbursed for travel expenses incurred in the performance of their duties under RCW 43.03.050 and 43.03.060.

NEW SECTION.  Sec. 7   The state attorney general, as representative of the public and particularly those individuals who may be benefited from the legacy trust, has the exclusive authority to enforce the rights of the public to secure the proper administration of the legacy trust.

NEW SECTION.  Sec. 8   (1) The department shall manage the legacy trust in the same manner as state lands, as the term "state lands" is defined in RCW 79.01.004. The valuable materials thereon may be sold or the land may be leased in the same manner and for the same purposes as is authorized for state lands, if the department finds such sale or lease to be in the best interests of the legacy trust and approves the terms and conditions thereof.
     (2) The department may exchange or directly transfer real property held in the legacy trust in the same manner and for the same purposes as state lands under chapter 79.01 RCW or RCW 79.08.180 (1) through (6). Legacy trust lands, once acquired, may be sold for any lawful purpose and in any parcel size with the approval of the board of natural resources. Sales must be either at public auction or by sealed bid, and no land may be sold for less than its appraised value. Any funds received as part of such an exchange, transfer, or sale, after deduction for reasonable costs associated with these transactions, must be placed in the legacy and park land trust revolving fund created in RCW 43.30.115 and used to acquire replacement real property for the legacy trust.
     (3) Nothing in this section prevents the department from acquiring real property subject to encumbrances, if the board of natural resources finds that this is in the best interests of the legacy trust. Nothing in this section prevents the department from placing or accepting restrictions on the deeds of lands acquired for the legacy trust, when consistent with the purpose of the legacy trust, so as to perpetuate sustainable commercial forest management on lands susceptible to conversion to nonforestry uses.

NEW SECTION.  Sec. 9   Notwithstanding RCW 84.36.010 or other statutes to the contrary, the department shall pay from the legacy recreation and conservation trust account, created in section 14 of this act, by April 30th of each year, on legacy trust lands acquired from private landowners in each county, an amount in lieu of real property taxes equal to that amount paid on similar parcels of land taxable under Title 84 RCW.

Sec. 10   RCW 82.29A.040 and 1975-'76 2nd ex.s. c 61 s 4 are each amended to read as follows:
     The legislative body of any county or city is hereby authorized to levy and collect a leasehold excise tax on the act or privilege of occupying or using publicly owned real or personal property through a leasehold interest in publicly owned property within the territorial limits of such county or city. The tax levied by a county under authority of this section shall not exceed six percent and the tax levied by a city shall not exceed four percent of taxable rent: PROVIDED, That any county ordinance levying such tax shall contain a provision allowing a credit against the county tax for the full amount of any city tax imposed upon the same taxable event. Further, no tax may be levied under this section on property acquired as part of the legacy trust for recreation and conservation under chapter 79.-- RCW (sections 1 through 4, 7 through 9, 13 through 17, and 20 of this act) for which payments in lieu of property taxes are made.
     The department of revenue shall perform the collection of such taxes on behalf of such county or city.

Sec. 11   RCW 84.33.140 and 2001 c 305 s 2, 2001 c 249 s 3, and 2001 c 185 s 5 are each reenacted and amended to read as follows:
     (1) When land has been designated as forest land under RCW 84.33.130, a notation of 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 parcel numbers for the land shall, at the expense of the applicant, be filed by the assessor in the same manner as deeds are recorded.
     (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
GRADE		OPERABILITY
CLASS		VALUES
PER 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 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 graded, assessed, and valued as forest land shall continue to be so graded, assessed, and valued until removal of designation by the 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 ad valorem taxation;
     (c) Sale or transfer of all or a portion of 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 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. 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 under subsection (11) of this section shall become due and payable by the seller or transferor at time of sale. The 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 (11) of this section to the county board of equalization in accordance with the provisions of RCW 84.40.038. 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) 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 (13) or (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 (13) or (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 rules; or
     (iii) Restocking has not occurred to the extent or within the time specified in the application for designation of such land.
     (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 the removal of designation as forest land, the assessor shall notify the owner in writing, setting forth the reasons for the removal. The seller, transferor, or owner may appeal the removal to the county board of equalization in accordance with the provisions of RCW 84.40.038.
     (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 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 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 (5)(c), (13), or (14) of this section, a compensating tax shall be imposed on land removed from designation as forest land. The compensating tax shall be due and payable to the treasurer thirty days after the owner is notified of the amount of this tax. As soon as possible after the land is removed from designation, the assessor shall compute the amount of compensating tax and mail a notice to the owner of the amount of compensating tax owed and the date on which payment of this tax is due. The amount of compensating tax shall be equal to the difference between the amount of tax last levied on the land as designated forest land and an amount equal to the new assessed value of the land multiplied by the dollar rate of the last levy extended against the land, multiplied by a number, in no event greater than nine, equal to the number of years for which 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.
     (12) Compensating tax, together with applicable interest thereon, shall become a lien on the land which shall attach at the time 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 the land may become charged or liable. 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.
     (13) The compensating tax specified in subsection (11) of this section shall not be imposed if the removal of designation under subsection (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. At such time as the land is not used for the purposes enumerated, the compensating tax specified in subsection (11) of this section shall be imposed upon the current owner;
     (d) The sale or transfer of fee title to the department of natural resources for the legacy trust for recreation and conservation under chapter 79.-- RCW (sections 1 through 4, 7 through 9, 13 through 17, and 20 of this act);
     (e) The sale or transfer of fee title to the parks and recreation commission for park and recreation purposes;
     (((e))) (f) 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 the land;
     (((f))) (g) The creation, sale, or transfer of forestry riparian easements under RCW 76.13.120;
     (((g))) (h) The creation, sale, or transfer of a fee interest or a conservation easement for the riparian open space program under RCW 76.09.040;
     (((h))) (i) The sale or transfer of land within two years after the death of the owner of at least a fifty percent interest in the land if the land has been assessed and valued as classified forest land, designated as forest land under this chapter, or classified under chapter 84.34 RCW continuously since 1993;
     (((i))) (j) The sale or transfer of land after the death of the owner of at least a fifty percent interest in the land if the land has been assessed and valued as classified forest land, designated as forest land under this chapter, or classified under chapter 84.34 RCW continuously since 1993 and the sale or transfer takes place within two years after July 22, 2001, and the death of the owner occurred after January 1, 1991; or
     (((j))) (k) The date of death shown on a death certificate is the date used for the purpose of this subsection (13).
     (14) In a county with a population of more than one million inhabitants, the compensating tax specified in subsection (11) of this section shall not be imposed if the removal of designation as forest land 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 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. 12   RCW 84.34.108 and 2001 c 305 s 3, 2001 c 249 s 14, and 2001 c 185 s 7 are each reenacted and amended to read as follows:
     (1) When land has once been classified under this chapter, a notation of the classification shall be made each year upon the assessment and tax rolls and the land shall be valued pursuant to RCW 84.34.060 or 84.34.065 until removal of all or a portion of 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 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 the land exempt from ad valorem taxation;
     (c) Sale or transfer of all or a portion of 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. 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 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 in accordance with the provisions of RCW 84.40.038. 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 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 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 the land from current use classification, the assessor shall notify the owner in writing, setting forth the reasons for the removal. The seller, transferor, or owner may appeal the removal to the county board of equalization in accordance with the provisions of RCW 84.40.038.
     (4) Unless the removal is reversed on appeal, the assessor shall revalue the affected land with reference to its true and fair value on 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 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 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 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 the additional tax paid at the same statutory rate charged on delinquent property taxes from the dates on which 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 the land which shall attach at the time 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 the land may become charged or liable. 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 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 the land;
     (e) Transfer of land to a church when 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. 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)(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;
     (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;
     (k) The sale or transfer of a fee interest to the department of natural resources for the legacy trust for recreation and conservation under chapter 79.-- RCW (sections 1 through 4, 7 through 9, 13 through 17, and 20 of this act);
     (l) The sale or transfer of land within two years after the death of the owner of at least a fifty percent interest in the land if the land has been assessed and valued as classified forest land, designated as forest land under chapter 84.33 RCW, or classified under this chapter continuously since 1993;
     (((l))) (m) The sale or transfer of land after the death of the owner of at least a fifty percent interest in the land if the land has been assessed and valued as classified forest land, designated as forest land under chapter 84.33 RCW, or classified under this chapter continuously since 1993 and the sale or transfer takes place within two years after July 22, 2001, and the death of the owner occurred after January 1, 1991; or
     (((m))) (n) The date of death shown on a death certificate is the date used for the purpose of this subsection (6).

NEW SECTION.  Sec. 13   The legacy trust land management account is created in the state treasury. All receipts from up to thirty percent of the revenue derived from management of real property held in the legacy trust, as determined by the board of natural resources, must be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for the purposes of carrying on the management activities of the department on legacy trust lands, and for reimbursement, along with interest, of expenditures that have been made or may be made from the resource management cost account or the forest development account.

NEW SECTION.  Sec. 14   The legacy recreation and conservation trust account is created in the state treasury. All receipts from moneys received for the management of real property held in the legacy trust, less the money deposited in the legacy trust land management account created in section 13 of this act, must be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for the support and management of recreation, natural areas, and conservation areas on state-owned lands under chapters 79.68, 79.70, and 79.71 RCW, consistent with the plans developed under section 15 of this act.

NEW SECTION.  Sec. 15   Prior to a legislative session in which the department first requests an appropriation from the legacy recreation and conservation trust account created in section 14 of this act, the department shall develop a six-year expenditure strategy to guide requested appropriations from the account. The expenditure strategy must be developed so as to achieve the purpose of this chapter. The expenditure strategy must identify and prioritize expenditures including, but not limited to: (1) Operation and maintenance and capital upgrade, repair, replacement, restoration, and new construction of facilities, trails, and access for dispersed recreation activities; (2) maintenance and stewardship of natural areas and conservation areas including, but not limited to, environmental restoration, weed control, facilities upgrade, repair, replacement, and new construction; and (3) public education, volunteer support, and law enforcement. Expenditures from the legacy recreation and conservation trust account may not be used to offset expenditures necessary to cover the costs of road system management attributable solely to the generation of revenue from state-owned lands. However, expenditures may be made for road improvements necessary for public safety or for continuation of public access to state lands for recreational purposes. The department shall update the expenditure strategy at least every two years. The department may establish ad hoc review committees to assist in the development of the expenditure strategy.

NEW SECTION.  Sec. 16   No later than September 1st of any even-numbered year, the department shall submit to the appropriate committees of the house of representatives and senate and to the office of financial management the current six-year expenditure strategy prepared under section 15 of this act in support of its biennial appropriation request from the legacy recreation and conservation trust account created in section 14 of this act.

NEW SECTION.  Sec. 17   Funds in the legacy recreation and conservation trust account, created in section 14 of this act, that are in excess of amounts needed in any biennium to carry out the activities identified in the six-year expenditure strategy developed under section 15 of this act, may be appropriated by the legislature for purposes similar to and consistent with the purpose of the legacy trust.

NEW SECTION.  Sec. 18   Sections 1 through 4, 7 through 9, 13 through 17, and 20 of this act constitute a new chapter in Title 79 RCW.

NEW SECTION.  Sec. 19   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 2001 c 305 s 1, 2001 c 185 s 3, 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 are each repealed.

NEW SECTION.  Sec. 20   If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

NEW SECTION.  Sec. 21   This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately.

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