Current through Register Vol. 24-06, March 15, 2024
(1)
Introduction. This rule explains the conditions under which
documents conveying ownership of land classified under
chapter
84.34 RCW will be accepted
by the county recording authority. It also describes the duties of the
treasurer in the withdrawal and removal processes.
(2)
County recording authority --
Limited documents may be accepted. The county recording authority,
usually the auditor, will not record any instrument of conveyance involving
land classified under
chapter
84.34 RCW unless:
(a) Any required additional tax, interest,
and penalty has been paid to the treasurer and the treasurer has affixed a
stamp on the REET affidavit showing this payment;
(b) The notice of continuance on or attached
to the REET affidavit is signed by the new owner or transferee, the assessor
agrees that the land should remain classified, and the assessor checks the box
on the REET affidavit that the land qualifies for continued classified current
use status; or
(c) The land is to
be removed from classification because of one of the exceptions listed in
RCW
84.34.108(6) and is exempt
from additional tax, interest, and penalty.
(3)
Treasurer's duties. The
treasurer has a number of responsibilities relative to land classified under
chapter
84.34 RCW and to land that
is to be withdrawn or removed from classification.
(a) Withdrawal. Upon receipt of a request for
withdrawal from classification, the assessor prepares a statement listing the
amount of additional tax and interest due as a result of the withdrawal, the
date on which this sum must be paid, and the effective date of the withdrawal.
The assessor sends a copy of this statement to the treasurer's office. The
treasurer's office collects the total amount of additional tax and interest
listed on the date specified.
(b)
Removal. As soon as possible after determining that land must be removed from
classification, the assessor prepares a notice of removal of classification and
statement containing additional tax, interest, and penalty calculations. This
notice and statement lists the reason(s) for removing the land from
classification and the assessor's calculations of the total amount of
additional tax, interest, and penalty due. The assessor sends or gives a copy
of this notice and statement to the treasurer's office and to the taxpayer. The
treasurer's office collects the total amount due on the date
specified.
(c) Collection and
distribution. The additional tax, interest, and, if any, penalty imposed under
RCW
84.34.080 or
84.34.108 must be paid in full to
the treasurer's office thirty days after the date the statement was mailed to
the owner. When classified land is sold or transferred and real estate excise
tax must be paid, the treasurer will affix a stamp on the REET affidavit as
proof that the REET and additional tax, interest, and if any, penalty have been
paid so the conveyance may be recorded. The additional tax collected is
distributed to taxing districts in the same manner as current taxes applicable
to the land are distributed. The treasurer distributes the interest and penalty
collected to the county's current expense fund.
(d) The treasurer treats any additional tax,
interest, and penalty not paid on the due date as delinquent property
taxes.
Statutory Authority:
RCW
84.34.141. 01-24-030, § 458-30-310,
filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.08.110,
84.08.070,
84.34.141 and
84.34.360. 95-21-002, §
458-30-310, filed 10/4/95, effective 11/4/95. Statutory Authority:
RCW
84.08.010 and
84.08.070. 90-24-087, §
458-30-310, 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), § 458-30-310, filed
11/15/88.