Open Space Taxation Agreement - Laserfiche WebLink

Home Browse Search

5. The landowner may withdraw from this agroement if, after a period of ten years, he or she files a request to withdraw classification with the assessor. Two years from the date of that request the assessor shall withdraw classification from the land, and the applicable taxes and interest shall be imposed as providedin RCW 84.34.070 and 84.34.108. This provision will not apply if there is a pending merger of a county's timber land classification and designated forest land program and the merger will occur prior to the date of withdrawal. If this oocurs, the owner can choose to: (l) request immediate removal ofthe land from the timber land olassification. (2) request immediate removal, after the merger, of the land from the designated forest land program, or (3) request the assessor to remove the land from the designated forest land program once two assessment years have passed following the receipt of the notice to withdraw. These removals will still be subject to the additional tax, interest, and penalty, or compensating tax. 6. After the effective date ofthis agreement, any change in use of the land, except through compliance with items (5), (7), (9), or (1 0), shall be considered a breach ofthis agreement, and shall be subject to removat of classification and liable for additional tax, interest, and penalty as provided in RCW 84.34.080 and RCW 84.34.108. 7. A breach of agreement shall not have occurred and the additional tax shall not be imposed ifremoval of classifi cation resulted solely from: a) Transfer to a governmental entity in exchange for other land located within the State ofWashington; b) A taking through the exercisc of the power of eminent domain, or sale or transfer to an entity having the power in anticipation of the exercise of such power and having manifested its intent in writing or by other official action; o) A natural disaster such as a flood, windstorm, earthquake, or other such calamity rather than by virtue ofthe act ofthe land owner ohanging the use ofsuoh property; d) Official action by an agenoy ofthe State of Washington or by the county or oity where the land is located disallowing the present use of such land e) Transfer of land to a church when such land would quali| for exemption pursuant to RCW84.36.020; 0 Acquisition ofproperty interests by state agenoies or agencies or organizations qualified under RCW 84.34.210 and 64.04.130 forthe puposes enumerated in those sections (see RCW84.3a.l08(6)(f)); C) Removal of land classified as farm and agricultural land under RCW 84Ja.020(2X0; 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 r€move 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 ofa fee interest or a conservation easement ofprivate forest lands within unconfined channel migration zones or containing critical habitat for threatened or endangered species under RCW 76.09.040; k) The sale or transfer of land within two years after the death ofthe owner of at least a fiffy percent interest in the land if the land has been assessed and valued as forest land under chapter 84.33 RCW, or under chapter 84.34 RCW continuously since 1993. The date of death shown on the death certificate is the dae used; or l) The discovery that the land was classified in enor through no fault of the owner. 8. The county assessor may require an owner to submit data relevant to continuing the eligibility of any parcel of land dessribed in this agreement. 9. The owner may apply for reclassification of the land if reclassification is permissible under RCW 84.34.070. 10. Changestotheconditionsofthisagreementcouldresultinthere-ratingoftheparcelbythegrantingauthority, subject to a public hearing, and may result in a change in assessed value. Ifthe granting authority approves the changes in conditions, a revised agreement may be required. )REV 64 0022c (w) (6/J/r4)