Current through Register Vol. 24-06, March 15, 2024
(1)
Introduction. This section
explains the application process for an applicant who seeks to have land
classified or reclassified as farm and agricultural land under
RCW
84.34.020(2).
(2)
Where to submit - granting
authority. An application for classification or reclassification as farm
and agricultural land shall be made to the assessor of the county in which the
land is located. The assessor shall be the granting authority.
(3)
Duties of assessor.
(a) The assessor shall act on each
application with due regard to all relevant evidence and may approve or deny
the application in whole or in part. If any part of the application is denied,
the applicant may withdraw the entire application.
(b) Except as provided by
chapter
84.34 RCW and chapter
458-30 WAC, the assessor cannot impose conditions or restrictions regarding the
approval of an application for classification or reclassification as farm and
agricultural land.
(c) The assessor
shall consider the relevant zoning ordinances and regulations. If a zoning
ordinance prohibits the farm and agricultural activity for which classification
or reclassification is being sought, the assessor shall deny the
application.
(d) Upon receipt of an
application for classification or reclassification, the assessor may require
the applicant(s) to provide data regarding the current use of the land,
including the productivity of typical crops, sales receipts, federal income tax
returns including schedules documenting farm income, other related income and
expense data, and any other information relevant to the application. Failure to
provide the requested information shall be cause to deny an application.
Generally, prospective use of the land may not be relevant evidence in acting
upon an application.
(e) After an
application has been approved and the classification or reclassification has
been granted, the assessor may review the classification at any time.
(f) The assessor shall retain a copy of all
applications submitted.
(g) The
assessor may consider the land area used as a homesite in determining the
eligibility of a parcel of land for farm and agricultural classification. If
the homesite does not qualify for classification as farm and agricultural land
in accordance with
RCW
84.34.020(2)(d) and WAC
458-30-210(4)(d),
the land shall be taxed at its true and fair value.
(4)
Approval. If no written
determination is provided to the applicant prior to May 1 of the year following
receipt of the application, the application shall be considered
approved.
(5)
Denial.
The assessor may approve or deny an application for classification in whole or
in part.
(a) The assessor shall notify the
applicant in writing of the extent to which the application is approved or
denied.
(b) An applicant who
receives a notice that his or her application has been denied may appeal this
decision to the board of equalization in the county where the land is located.
The appeal shall be filed within thirty calendar days of the date the notice of
denial was mailed and shall be in the form specified in
RCW
84.40.038.
Statutory Authority: RCW 84.08.110,
84.08.070,
84.34.141 and
84.34.360. 95-21-002, §
458-30-225, filed 10/4/95, effective 11/4/95. Statutory Authority:
RCW
84.08.010 and
84.08.070. 90-24-087, §
458-30-225, filed 12/5/90, effective 1/5/91. Statutory Authority:
RCW
84.08.010(2),
84.34.141 and
chapter
84.34 RCW. 88-23-062
(Order PT 88-12), § 458-30-225, filed
11/15/88.