Revised Code of Washington
Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.
84.34.041 - Application for current use classification—Forms—Public hearing—Approval or denial.

RCW 84.34.041
Application for current use classification—Forms—Public hearing—Approval or denial.

(1) An application for current use classification or reclassification under RCW 84.34.020(3) must be made to the county legislative authority.
The application must be made upon forms prepared by the department of revenue and supplied by the granting authority and must include the following elements that constitute a timber management plan:
(a) A legal description of, or assessor's parcel numbers for, all land the applicant desires to be classified as timberland;
(b) The date or dates of acquisition of the land;
(c) A brief description of the timber on the land, or if the timber has been harvested, the owner's plan for restocking;
(d) Whether there is a forest management plan for the land;
(e) If so, the nature and extent of implementation of the plan;
(f) Whether the land is used for grazing;
(g) Whether the land has been subdivided or a plat filed with respect to the land;
(h) Whether the land and the applicant are in compliance with the restocking, forest management, fire protection, insect and disease control, weed control, and forest debris provisions of Title 76 RCW or applicable rules under Title 76 RCW;
(i) Whether the land is subject to forest fire protection assessments pursuant to RCW 76.04.610;
(j) Whether the land is subject to a lease, option, or other right that permits it to be used for a purpose other than growing and harvesting timber;
(k) A summary of the past experience and activity of the applicant in growing and harvesting timber;
(l) A summary of current and continuing activity of the applicant in growing and harvesting timber;
(m) A statement that the applicant is aware of the potential tax liability involved when the land ceases to be classified as timberland.
(2) An application made for classification of land under RCW 84.34.020(3) must be acted upon after a public hearing and after notice of the hearing is given by one publication in a newspaper of general circulation in the area at least ten days before the hearing. Application for classification of land in an incorporated area must be acted upon by: (a) A granting authority composed of three members of the county legislative body and three members of the city legislative body in which the land is located in a meeting where members may be physically absent but participating through telephonic connection; or (b) separate affirmative acts by both the county and city legislative bodies where both bodies affirm the entirety of an application without modification or both bodies affirm an application with identical modifications.
(3) The granting authority must act upon the application with due regard to all relevant evidence and without any one or more items of evidence necessarily being determinative, except that the application may be denied for one of the following reasons, without regard to other items:
(a) The land does not contain a stand of timber as defined in chapter 76.09 RCW and applicable rules, except this reason alone is not sufficient to deny the application (i) if the land has been recently harvested or supports a growth of brush or noncommercial type timber, and the application includes a plan for restocking within three years or the longer period necessitated by unavailability of seed or seedlings, or (ii) if only isolated areas within the land do not meet minimum standards due to rock outcroppings, swamps, unproductive soil, or other natural conditions;
(b) The applicant, with respect to the land, 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, weed control, and forest debris provisions of Title 76 RCW or applicable rules under Title 76 RCW;
(c) The land abuts a body of salt water and lies between the line of ordinary high tide and a line paralleling the ordinary high tide line and two hundred feet horizontally landward from the high tide line.
(4)(a) The timber management plan must be filed with the county legislative authority either: (i) When an application for classification under this chapter is submitted; (ii) when a sale or transfer of timberland occurs and a notice of continuance is signed; or (iii) within sixty days of the date the application for reclassification under this chapter or from designated forestland is received. The application for reclassification must be accepted, but may not be processed until the timber management plan is received. If the timber management plan is not received within sixty days of the date the application for reclassification is received, the application for reclassification must be denied.
(b) If circumstances require it, the county assessor may allow in writing an extension of time for submitting a timber management plan when an application for classification or reclassification or notice of continuance is filed. When the assessor approves an extension of time for filing the timber management plan, the county legislative authority may delay processing an application until the timber management plan is received. If the timber management plan is not received by the date set by the assessor, the application or the notice of continuance must be denied.
(c) The granting authority may approve the application with respect to only part of the land that is described in the application, and if any part of the application is denied, the applicant may withdraw the entire application. The granting authority, in approving in part or whole an application for land classified pursuant to RCW 84.34.020(3), may also require that certain conditions be met.
(d) Granting or denial of an application for current use classification is a legislative determination and is reviewable only for arbitrary and capricious actions. The granting authority may not require the granting of easements for land classified pursuant to RCW 84.34.020(3).
(e) The granting authority must approve or disapprove an application made under this section within six months following the date the application is received.
(5) No application may be approved under this section, and land may not otherwise be classified or reclassified under RCW 84.34.020(3), if the timberland classification and designated forestland program are merged under RCW 84.34.400.

[ 2014 c 137 § 7; 2009 c 350 § 14; 2002 c 315 § 2; 1992 c 69 § 20.]

Structure Revised Code of Washington

Revised Code of Washington

Title 84 - Property Taxes

Chapter 84.34 - Open Space, Agricultural, Timberlands—Current Use—Conservation Futures.

84.34.010 - Legislative declaration.

84.34.020 - Definitions.

84.34.030 - Applications for current use classification—Forms—Fee—Times for making.

84.34.035 - Applications for current use classification—Approval or denial—Appeal—Duties of assessor upon approval.

84.34.037 - Applications for current use classification—To whom made—Factors—Review.

84.34.041 - Application for current use classification—Forms—Public hearing—Approval or denial.

84.34.050 - Notice of approval or disapproval—Procedure when approval granted.

84.34.055 - Open space priorities—Open space plan and public benefit rating system.

84.34.060 - Determination of true and fair value of classified land—Computation of assessed value.

84.34.065 - Determination of true and fair value of farm and agricultural land—Definitions.

84.34.070 - Withdrawal from classification.

84.34.080 - Change in use.

84.34.090 - Extension of additional tax and penalties on tax roll—Lien.

84.34.100 - Payment of additional tax, penalties, and/or interest.

84.34.108 - Removal of classification—Factors—Notice of continuance—Additional tax—Lien—Delinquencies—Exemptions.

84.34.111 - Remedies available to owner liable for additional tax.

84.34.121 - Information required.

84.34.131 - Valuation of timber not affected.

84.34.141 - Rules and regulations.

84.34.145 - Advisory committee.

84.34.150 - Reclassification of land classified under prior law which meets definition of farm and agricultural land.

84.34.155 - Reclassification of land classified as timberland which meets definition of forestland under chapter 84.33 RCW.

84.34.160 - Information on current use classification—Publication and dissemination.

84.34.200 - Acquisition of open space, etc., land or rights to future development by counties, cities, or metropolitan municipal corporations—Legislative declaration—Purposes.

84.34.210 - Acquisition of open space, land, or rights to future development by certain entities—Authority to acquire—Conveyance or lease back.

84.34.220 - Acquisition of open space, land, or rights to future development by certain entities—Developmental rights—"Conservation futures"—Acquisition—Restrictions.

84.34.230 - Acquisition of open space, etc., land or rights to future development by certain entities—Additional property tax levy authorized.

84.34.240 - Acquisition of open space, etc., land or rights to future development by certain entities—Conservation futures fund—Additional requirements, authority.

84.34.250 - Nonprofit nature conservancy corporation or association defined.

84.34.300 - Special benefit assessments for farm and agricultural land or timberland—Legislative findings—Purpose.

84.34.310 - Special benefit assessments for farm and agricultural land or timberland—Definitions.

84.34.320 - Special benefit assessments for farm and agricultural land or timberland—Exemption from assessment—Procedures relating to exemption—Constructive notice of potential liability—Waiver of exemption.

84.34.330 - Special benefit assessments for farm and agricultural land or timberland—Withdrawal from classification or change in use—Liability—Amount—Due date—Lien.

84.34.340 - Special benefit assessments for farm and agricultural land or timberland—Withdrawal or removal from classification—Notice to local government—Statement to owner of amounts payable—Delinquency date—Enforcement procedures.

84.34.350 - Special benefit assessments for farm and agricultural land—Use of payments collected.

84.34.360 - Special benefit assessments for farm and agricultural land or timberland—Rules to implement RCW 84.34.300 through 84.34.380.

84.34.370 - Special benefit assessments for farm and agricultural land or timberland—Assessments due on land withdrawn or removed (as amended by 2014 c 97).

84.34.380 - Special benefit assessments for farm and agricultural land or timberland—Application of exemption to rights and interests preventing nonagricultural or nonforest uses.

84.34.390 - Application—Chapter 79.44 RCW—Assessments against public lands.

84.34.400 - County option to merge timberland and designated forestland programs.

84.34.410 - Application—Cannabis land uses.

84.34.910 - Effective date—1970 ex.s. c 87.

84.34.922 - Severability—1979 c 84.

84.34.923 - Effective date—1992 c 69.