Effective Date of Rule: Thirty-one days after filing.

     Purpose: It is the intent of the conservation commission to interpret and clarify RCW 89.08.400 in this rule in order to assist conservation districts and county legislative authorities in their efforts to develop and impose a system of assessments for the conservation of renewable natural resources. The conservation commission believes the interpretations and clarifications provided in the proposed rule will increase confidence of all parties, resulting in more conservation districts and county legislative authorities choosing to implement this local funding mechanism. The proposed rule is intended to increase public involvement in conservation district program planning, special assessments, and the funding of conservation activities and programs most needed and desired by local communities.

     Statutory Authority for Adoption: RCW 89.08.040 and [89.08.]070.

      Adopted under notice filed as WSR 07-05-087 on February 21, 2007.

     Changes Other than Editing from Proposed to Adopted Version: The conservation commission made several changes to this interpretive rule following publication of the proposed rule language. These changes are not substantial and consist of small changes in wording for clarification. WAC 135-100-020, 135-100-030, 135-100-060, 135-100-070, 135-100-090, 135-100-100, 135-100-110, 135-100-130, 135-100-140, 135-100-160, 135-100-230, and 135-100-240.

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 25, Amended 0, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.

     Date Adopted: April 30, 2007.

Mark A. Clark

Executive Director

OTS-9593.6

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     "Renewable natural resources" or "natural resources" includes land, air, water, vegetation, fish, wildlife, wild rivers, wilderness, natural beauty, scenery, and open space.

     "Special benefits to lands" means tangible improvements to renewable natural resources. "Special benefits to lands" can also mean intangible improvements to renewable natural resources from conservation programs and activities, including, but not limited to, education and outreach activities and programs that result, directly or indirectly, in improvements to renewable natural resources, or other intangible benefits that accrue to lands. "Special benefits to lands" does not necessarily mean that appraised property values are improved or altered as a result of the activities and programs funded by the special assessment.

     "System of assessments" means:

     (1) A classification or categorization of lands according to the benefits conferred, or to be conferred, by the conservation district's authorized conservation program;

     (2) An annual rate of assessment for each land classification;

     (3) A total amount of assessments that will be collected from each land classification; and

     (4) The duration of the assessment.

     The system of assessments does not include a budget or intended allocation of funds to be derived from the special assessment.

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     Funds generated by special assessments for natural resource conservation must be used to benefit lands assessed.

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     When more than one conservation district occurs in a county, special assessments for natural resource conservation need not be imposed for all of the conservation districts in the county.

     When one conservation district exists in more than one county, special assessments for natural resource conservation need not be imposed by all counties.

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     The conservation district must also classify lands which will not benefit from the authorized conservation program.

     The system of assessments cannot exempt lands based on taxpayer characteristics such as age or income level.

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     Public lands owned by local governmental entities are subject to the special assessment if such lands will receive special benefits from the district's authorized conservation program.

     Public lands owned by state governmental entities are subject to the special assessment if such lands will receive special benefits from the district's authorized conservation program. In addition, the county legislative authority must follow the requirements described in chapter 79.44 RCW when assessing such lands. The conservation district may provide such assistance as needed for the county legislative authority to comply with chapter 79.44 RCW.

     If public lands will not benefit from the conservation district's conservation program, they must be identified in the system of assessments as a class of land not receiving special benefits.

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     The conservation district must determine an annual per-acre rate of assessment for each class of land. The conservation district must calculate the total amount of special assessments proposed to be collected for each class of lands.

     Lands not benefited by the conservation district's conservation program must be classified separately and must not be subject to the special assessment.

     For each classification of land to receive special benefits, the annual assessment rate must be either:

     (1) A uniform per-acre amount; or

     (2) A uniform per-acre amount plus an annual flat rate per parcel.

     The uniform per-acre amount must be greater than zero cents per acre and cannot exceed ten cents per acre.

     The maximum annual per-parcel rate is five dollars, except for counties with a population of over one million five hundred thousand persons where the maximum annual per-parcel rate cannot exceed ten dollars.

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     Forest lands used for purposes other than, or in addition to, the planting, growing, or harvesting of trees do not qualify for special rates of assessment.

     For qualified forest lands, no per-parcel assessment shall be charged. In lieu of a per-parcel charge, each owner of more than one parcel of qualified forest lands may be charged up to three dollars a year if their forest lands will benefit from the conservation district's conservation program.

     The per-acre rate of special assessments for qualified forest lands may not exceed one-tenth the weighted average per-acre assessment of all other assessed lands in the district. The weighted average is calculated by dividing the total assessment to be collected from all lands except qualified forest lands by the total acreage of all lands except qualified forest lands.

     Only the first ten thousand acres of qualified forest lands owned by the same person or entity may be assessed. Additional acres beyond the first ten thousand acres must be identified in the system of assessments as a class of land exempt from assessment.

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     Public hearings may be held as part of regular or special meetings of the conservation district board of supervisors. Such hearings must have a specified start and end time for the board to receive public comment.

     The conservation district should make reasonable efforts to educate affected landowners about the costs and benefits of the special assessment well in advance of the conservation district formal public hearing(s).

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     Filing means the county legislative authority, or its authorized representative such as the county auditor or clerk, has physically received the proposed system of assessments and the proposed budget by the close of business on or before the first day of August. Along with the proposed system of assessments and proposed budget, a copy of the resolution passed by the conservation district board of supervisors is to be provided to the county asking the county legislative authority to impose a special assessment for natural resource conservation consistent with RCW 89.08.400 and this rule.

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     (1) That the proposed system will serve the public interest; and

     (2) That the special benefits to lands provided by the assessment will meet or exceed the amount to be assessed.

     This does not necessarily mean appraised property values are improved or altered through the authorized conservation program of the district.

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     If the county assessor seeks to change the classification of individual parcels, the conservation district must approve such changes before collecting the assessment for such parcels.

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     The petition must be filed with the county legislative authority on or before the close of business on the fourteenth day of December in the year the county approves the special assessment.

     If a petition meeting these requirements is filed, the county may not spread or collect the assessment in the following year, and may not spread or collect the assessment until the county legislative authority acts upon the petition.

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