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HomeMy WebLinkAbout2020-12-28-minutes-public-works-study-sessionCreated on 12/22/2020 12:50:28 PM KITTITAS COUNTY COMMISSIONERS Public Works Study Session Regular Meeting Monday December 28, 2020 - 1:30 PM Webex 1. Call to Order 2. Water Metering Fee Collection Agreement between Public Works and the Treasurer's Office. 3. Update on Advanced Mitigation Communication to Resource Agencies. 4. Implementation of 2016 Kittitas County Parks, Recreation and Open Space Plan Discussion. 5. Other business 6. Adjourn KITTITAS COUNTY PUBLIC WORKS STUDY SESSION MINUTES Webex Regular Meeting MONDAY 1:30 PM DECEMBER 28, 2020 Board members present: Chairman Brett Wachsmith, Commissioner Cory Wright Others: Mark Cook, Arden Thomas, Candie Leader, Josh Fredrickson, Nicole Ogan, Public Works; Mike Flory, Jessica Miller, Pat Nicolson, Community Development Services and Three (3) Members of the Public At 1:31 pm Chairman Brett Wachsmith opened the Public Works Study Session. WATER METERING FEE COLLECTION AGREEMENT BETWEEN PUBLIC WORKS AND THE TREASURER'S OFFICE Arden Thomas gave background on the water metering program and stated that an annual fee is required by landowners which is set by the department fee schedule. Arden Thomas continued that Public Works would like the Treasurer's Office to collect this fee and an agreement between the departments is required for this request. Discussion was held. Staff was directed to have the Director of Public Works sign the agreement and bring forward enabling documents to ratify said signature at the next agenda session. UPDATE ON ADVANCED MITIGATION COMMUNICATION TO RESOURCE AGENCIES Mark Cook gave background on the project and stated that the last briefing on the project included direction to move forward to address the wetland impacts anticipated at Bowers Field. Mark Cook continued that staff along with Jacobs Environmental drafted a proposal that was sent to Washington State Department of Ecology (WADOE) and US Army Corp of Engineers (USAGE). Mark Cook added that staff has received a response from WADOE and was informed of staff changes at USACE and the Federal Aviation Administration. Mark Cook explained the quick timeline for this project and the available properties to potentially be used for mitigation. Discussion was held. IMPLEMENTATION OF 2016 KITTITAS COUNTY PARKS, RECREATION AND OPEN SPACE PLAN DISCUSSION Mark Cook gave background on the 2016 Kittitas County Parks, Recreation and Open Space Plan and how the plan came up during 2021 budget discussions. Mark Cook noticed the Board of County Commissioners (BOCC) of the exhibits included with the briefing for their review as time allows. Mark Cook added that the BOCC may want 2020-12-28 MINUTES to update the plan since it is almost five (5) years old. Mark Cook continued that the tourism plan appears to not have been formally adopted and staff could perform updates and have it adopted by the end of the first quarter of 2021. Mark Cook added that the review of pedestrian safety should be included. Mark Cook mentioned funding mechanisms for the plan and discussion was held. Staff was directed to move forward with the plan that was presented for further discussion and is in support of getting the plan implemented. OTHER BUSINESS: Mark Cook stated that he has been contacted by Tom Hastings with Snoqualmie Pass Utility District (SPUD) regarding parking issues at Hyak and recreation users blocking the facility. Mark Cook continued that staff is looking at options including road closure and detours. Mark Cook added he will update the Board on developments. Meeting adjourned at 2:05 pm. 2020-12-28 MINUTES KITTITAS COUNTY COMMISSIONERS KITTITAS COUNTY, WASHINGTON Brett Wachsmith, Chairman KITTITAS COUNTY DEPARTMENT OF PUBLIC WORKS PUBLIC WORKS — BOARD OF COUNTY COIMMISSIONERS STUDY SESSION STAFF REPORT STUDY SESSION DATE: December 28, 2020 TOPIC: Water Metering Fee Collection Agreement Between Public Works and the Treasurer's Office ACTION REQUESTED: Direction to Staff LEAD STAFF: Arden Thomas RECOMMENDATION: Direct staff to prepare enabling documentation BRIEFING SUMMARY: • Kittitas County landowners required to meter their mitigated water usage pay an annual fee, which is set by the department fee schedule. • Public Works desires that this annual fee is paid through the Treasurer's Office. • Public Works staff has worked with the Treasurer's Office to prepare a Public Works Water Metering Fee Collection Agreement. • Director Cook's signature on this document will need to be ratified by the Board of County Commissioners. BACKGROUND: 13.40.030 requires that all new uses of groundwater for domestic purposes in Kittitas County (within the Yakima River Basin) using wells as their potable water source are required to meter their mitigated water usage and pay an annual fee, which is set by the department fee schedule. The current annual fee is $180. This fee is currently noticed and paid through the Kittitas County department administering the metering program. Public Health staff initially engaged the Treasurer's Office about an agreement to notice and collect this fee through the Treasurer's Office. Public Works is now administering the metering program and is also supportive of working with the Treasurer's Office to collect the annual fee payment. Staff from Public Works and the Treasurer's Office have finalized a Water Metering Fee Collection Agreement. DISCUSSION: The annual metering fee will be noticed along with the property tax statement and metering customers will be able to pay their annual metering fee through TaxSifter. This process will standardize fee collection for County staff and simplify the payment process for the customer. Page 1 of 4 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT FISCAL IMPACTS: Public Works will pay the Treasurer $2.75 per Water Metering Fee account, per year, for the services outlined in the Water Metering Fee Collection Agreement. Working with the Treasurer's Office to notice and collect fees is also expected to reduce administration expenses incurred by Public Works. This change is expected to have no significant fiscal impacts to Public Works, ATTACHMENTS: Exhibit 1: Water Metering Fee Collection Agreement Exhibit 2: Sample fee statement Page 2 of 4 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT EXHIBIT 1: Water Metering Fee Collection Agreement Page 3 of 4 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT Public Works Water Metering Fee Collection Agreement The Kittitas County Public Works Department ("Public Works") and the Kittitas County Treasurer ("Treasurer") agree, as authorized by RCW 36.29.010(9), to the following process of imposing and collecting Water Metering Fees. Public Works 1) Public Works will fulfill the statutory and legal requirements to administer the metering and monitoring program identified in Kittitas County Code 13.40.030. 2) On or before December 31' each year, Public Works will notify Treasurer of any changes (such as: changes in ownership, billing contact information, etc.) to be made to the Water Metering Fee statement. 3) On or before January 5' each year, Public Works will provide Treasurer with a list of all Water Metering Fee account changes including new and/or deleted accounts. 4) Public Works will notify Treasurer of any accounts being sent to collection and will handle all contact with account holder until payment is made via the collection process. 5) If Public Works becomes aware any debtor has filed for bankruptcy, Public Works will immediately alert the Treasurer and the Prosecutor's Office and will forward any bankruptcy notices received to the Treasurer and the Prosecutor's Office. 6) Public Works will pay Treasurer $2.75 per Water Metering Fee account, per year, for the services outlined in this agreement. This includes annual data entry, statement printing, postage and employee time. Public Works will submit payment to the Treasurer within 30 days of receipt of the yearly invoice described below - Treasurer 1) On or before December l' each year, Treasurer will provide Public Works with a list of all current Water Metering Fee accounts and any delinquencies. 1) Treasurer will collect any Water Metering Fees paid and distribute to the appropriate Public Works fund. 2) The Treasurer is responsible for calculating and collecting the correct amount of interest, which is Ten Percent (10%) per annuum, as authorized by RCW 19.52.020. 3) On or before June 11 each year, the Treasurer will submit an invoice to Public Works for the services rendered under this agreement. This invoice will include the year for which services were rendered, the number of accounts being billed for, the fee amount per account, and the total amount owed by Public Works. 4) After August 1" each year, Treasurer will notify Public Works of all Water Metering Fee delinquencies. At any time after this, Public Works may request this same report. 5) If the Treasurer becomes aware any debtor has filed for bankruptcy, the Treasurer will immediately alert Public Works and the Prosecutor's Office will forward any bankruptcy notices received to the Prosecutor's Office. This agreement shall be effective immediately upon signing by parties and shall renew automatically each year unless cancelled in writing by either party or is superseded by the signing of a new agreement. Amendments or modifications to this agreement must be in writing and signed by both parties. Any disputes or disagreements between the parties regarding the terms or operation of this agreement shall be resolved by the parties in a cooperative and collaborative manner, and with the understanding the Treasurer and Public Works Director shall retain final decision-making authority for their respective offices. Signed on this day of , 20_. Amy Cziske, Kittitas County Treasurer Signed on this day of , 20 Mark Cook, Director, Kittitas County Public Works Exhibit 2: Sample fee statement Page 4 of 4 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT 2021 KITTITAS COUNTY METERING FEE STATEMENT AMY GZISKE KrITITAS COUNTY TREASURER 205 West Fifth Ave, Suite 4102 Ellensburg, Washington 98926 509-962-;535 wwwxo.kittitasma,usjtreasurer PARCEL NU -- 958471 CURRENT YEAR FEE Due Avril 36 $0.00 $180.00 $180.00 CURRENT FEE INFORMATION SEE IMPORTANT NOTICE ON BACK CURRENT AND DELINQUENT FEES CURRENT YEAR DISTRIBUTION 2021 180.00 METERING FEE 180.00 PROPERTY DESCRIPTION: SIM: KEEP THIS PORTION This is your annual Kittitas County Metering Fee Statement What is this? The parcel you own has a water meter that is monitored by Kittitas County Public Works. Why do I have a water meter? Per Kittitas County Code Chapter 3.3.40.030 and the Water Metering Agreement recorded to your property's title, all new uses of groundwater for domestic purposes are required to meter their mitigated water usage and pay an annual fee (according to the Kittitas County Public Works Department fee schedule) associated with the administration of a metering and monitoring program. How can I see my water use? EyeOnWater is a smartphone app and website that allows you to view your hourly water use. To login and create an account, go to eyeonwater.com and use your parcel number as your account number. AMY CZISKE PARCEL NUMBER KITTITAS COUNTY TREASURER 958471 AMOUNT CALCULATED THROUGH APRIL 30 Make check payable to. Kittitas County Treasurer FOR OTHER PAYMENT OPTIONS, GO TO: WWW.CO.KITTITAS.WA.US/TREASURER WEBSITE: On our website, www.co.kittitas.wL-.u5/t,-easurer you can find current and past property tax and payment information. CREDIT CARD PAYMENTS: The Kittitas County Treasurer accepts credit card payments through our website, by phone at 866-279-1721 and in person at our office. A 2.49% fee will be charged on all credit and debit card transactions. We accept credit or debit card payments in our office. County policy states employees cannot accept payments over the phone. ADDRESS CHANGES: Mailing address changes can be submitted on your fee statement payment coupon, by sending a letter of notification to our office, by emailing treasurer co.kittitas.wa.us or by filling out the address change request form on out website. Failure to notify our office of a change in mailing address could interfere with receiving your fee statement. WHO TO CONTACT: For questions or comments about the Kittitas County Metering Program, please contact the Water Resources Program at Kittitas County Public Works. For questions about fee payment please contact the Kittitas County Treasurer's office. Water Resources Program Manager - Arden Thomas — (509) 962-7690 arden.thomas@co.kittitas.wa.us EyeOnWater: EyeOnWater is an app that provides you direct and secure access to your water usage data. The EyeOnWater website and smartphone app allows you to detect leaks, understand how much water you use, and discover trends for when you use the most water. Register for your online account at eyeonwater.com and use your parcel number as the account number. Kittitas County Treasurer 205 W. 5th Ave., Suite 102 Ellensburg, WA 98926 KITTITAS COUNTY DEPARTMENT OF PUBLIC WORKS PUBLIC WORKS — BOARD OF COUNTY COMMISSIONERS STUDY SESSION STAFF REPORT STUDY SESSION DATE: December 28, 2020 TOPIC: Update — Advance Mitigation Communication to Resource Agencies ACTION REQUESTED: None required. LEAD STAFF: Mark R. Cook RECOMMENDATION: Support staff efforts. BRIEFING SUMMARY: • The Board of County Commissioners has been previously briefed on staffs proposal creating an "Advanced Mitigation Bank" seeking to offset immediate wetland impacts anticipated at Bowers Field resulting from ACIP implementation. • Jacobs Environmental, working with Public Works staff, recently transmitted our proposal to: Washington State Department of Ecology (WADOE) and the United States Army Corps of Engineers (USACE). • We have received a response from WADOE. • We have been noticed of a staffing change at USAGE. • We have been noticed of a staffing change at FAA. • Preliminary results from our Hansen Pits avulsion study with Watershed Science and Engineering are very encouraging. BACKGROUND: In fall 2019, PW staff met with Special Deputy Dykstra and a wetland bank creator discussing the likelihood of creating a wetland Mitigation bank in Kittitas County. The Board is aware of the Environmental Assessment (EA) being conducted for Bowers Field supporting significant capital improvements in the next several years. PW staff has been working with Airport consultant Century West Engineering since the onset of the EA. Following the discussion with Special Deputy Dykstra, PW staff solicited the expertise of Craig Broadhead from Jacobs Environmental. Mr. Broadhead suggested staff evaluate: "Washington State Department of Ecology, U.S. Army Corps of Engineers Seattle District and U.S. Environmental Protection Agency Region 10. March 2006. Wetland Mitigation in Washington State — Part 1: Agency Policies and Guidance (Version 1)"_ Washington State Department of Ecology Publication #06-06-011a. Olympia, WA. Page 1 of 6 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT Following review of the guidance document, state initiated a task order with Jacobs producing a proposal to WADOE, USACE and the Federal Aviation Administration. The Board will also recall that PW is currently engaged in an avulsion study at Hansen Pits that is being funded by the Yakima Basin Integrated Pian Habitat Subcommittee. That work is being conducted by Watershed Science and Engineering (WSE). Recently, staff evaluated preliminary avulsion study results with WSE. DISCUSSION: The proposal memorandum is attached as EXHIBIT 1 for Board review. WADOE's response (electronic mail) is attached as EXHIBIT 2. PW anticipates a favorable response from all resource agencies. The current avulsion study of the Yakima river at Hansen Pits results from a commitment made by the Board to the Habitat Subcommittee in consideration of their support acquiring MFARM (EXHIBIT 3). The acquisition of MFARM in 2019 and the pending acquisition of FLYING M create unique and real opportunities for enviromnental mitigation work on the main stem Yakima River. Knowing that onsite mitigation for wetland impact was unlikely at Bowers Field (ELN), staff began evaluating potential properties for future mitigation sites. Hansen Pit was immediately identified as a high value target, given the multiple wet cells created from past aggregate mining operations. While located in the same geographic watershed, it is sufficiently remote from ELN so as not to cause concerns over bird attraction. As part of our Hansen Pit avulsion study, staff directed a bathymetric survey of existing wet cells associated with the Yakima River. This work is proving highly valuable as we assess the Yakima's likely risk for future avulsion into the pits. Staff anticipates a preliminary report early first quarter of 2021 ahead of FLYING M land closure. It is essential that staff understands any potential additional flood risk to downgradient properties ahead of acquisition. This allows the Flood Control Zone District to mitigate impact tying remediation efforts to the acquisition by providing additional flood risk prevention for the the land seller. PW has spent years planning for key acquisitions along the main stem Yakima River, beginning with the acquisition of agricultural property at Ringer Loop and property downstream of the existing boat ramp. The subsequent acquisition of MFARM and FLYING M create significant environmental mitigation opportunities such as: wetland creation and enhancement, floodplain reactivation and fish enhancement activities. The value of the Advanced Mitigation approach is County ownership. Underscoring confidence in our mitigation efforts by various resource agencies can be attributed to the restrictive covenants associated with our Floodplain by Design acquisitions and our ongoing strong relationship with the Habitat Subcommittee. The Board is well award of staff's efforts preserving the County's sovereignty in land use decision making while maximizing cooperative efforts in this reach of the Yakima River. Our work with the Bureau of Reclamation removing the Schaake Levee, enhancing Spring Creek and moving towards aggressive management of Hansen Pits speaks to our cooperative efforts. Staff is now in the process of scoping next steps in mitigation development. Once we have final avulsion study results, we will reach out to our resource agency partners and attempt to create a consensus -based approach to mitigating Hansen Pits. While the Page 2 of 6 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT County has obligations to partners rasing out of the MFARM acquisition, the fate of the pits is ours to determine. PW staff recognizes the value of comprehensively planning this entire reach of the Yakima, but final mitigation decisions at the pits and on FLYING M land are the County's to make. Ideally, all stakeholders will be in lock step as we move forward creating a mitigation bank for ELN and future road environmental impacts. Successful implementation of our Advanced Mitigation Bank will support current and future airport development plans, offset future road improvement impacts and serve as a model for Eastern Washington communities. FISCAL IMPACTS: Staff is starting to scope next phase costs associated with environmental assessments of Hansen Pits, MFARM and FLYING M. ATTACHMENTS: Exhibit 1: Resource agency proposal Exhibit 2: WADOE response Exhibit 3: 2017 Board commitment letter to the avulsion study at Hansen Pits Page 3 of 6 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT EXHIBIT 1: RESOURCE AGENCY PROPOSAL Page 4 of 6 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT (KIrTITANCOUNTY `1 ,pacobs. Bowers Field Airport (ELN) Capital Improvement Plan Advance Mitigation Planning Strategy Background The intent of this memorandum is to describe the purpose of and need for advance mitigation planning for Kittitas County Capital Improvement Plan (CIP) projects. Kittitas County has partnered with the Federal Aviation Administration (FAA) and Washington State Department of Transportation Aviation (WSDOT) to develop the Bowers Field Airport (ELN) Capital Improvement Plan (CIP). Within this CIP for ELN are planned projects for the next five years, including rehabilitation of the existing runway 11/29 required to meet current FAA design standards and the construction of a full-length parallel taxiway. ELN is located on the historic channels and floodplains of two streams, Mercer Creek and Whiskey Creek (Figure 1; Map Appendix). Both of these streams were routed around the Airport during Army construction in the 1940's. The remnant channels and associated hydrology have created several wetlands throughout the ELN site. Yearly flooding from Mercer Creek closes the only active runway. It is expected the future delivery of the ELN CIP and Kittitas County Airport Industrial development will require unavoidable impacts. The first CIP projects, the rehabilitation of Runway 11/29 and construction of a new parallel taxiway will impact approximately 2.67 acres of regulatory wetland which requires mitigation through the Clean Water Act Section 404 process. The FAA has programmed $350,000 in planning and design funds in 2022 towards wetland mitigation and another $2,000,000 in 2023 towards implementation. While this commitment is specific to the runway 11/29 impacts, Kittitas County is proactively exploring strategies to provide a meaningful watershed - based approach that goes beyond just mitigating for the immediate impact and provides mitigation for future capital expansion. Overview of Mitigation Options Mitigation Banking is the preferred regulatory approach to mitigating impacts. This approach creates certainty that mitigation success is provided in advance of the impact, as mitigation credits are not available until site performance is met. However, Kittitas County is not within the service area of any currently certified mitigation bank. In addition, review of new mitigation banks has stalled in Washington State. The timeline for bank approval, most likely in excess of 7 years from initial review acceptance, will not support the timeline for mitigation need in Kittitas County. !n -lieu fee (ILF) is a program -based mitigation option in areas where a current ILF program is active. There are only 3 ILF programs in Washington State; none of which are available to Kittitas County. Currently, the US Army Corps of Engineers (Corps) and December 8, 7020 1, �A4i5. 7A r 1 TA�I'Oi'KTY ,oacobs. Washington State Department of Ecology are not accepting new applications for ILF programs. Onsite or Offsite Mitigation creates or enhances wetlands at the site of the impact or nearby to compensate for wetland loss. Onsite mitigation is not feasible at the Airport due to FAA regulations and wildlife hazard issues. Offsite mitigation is often challenging to find sites that offer suitable opportunities to replace the lost functions of the impacted wetlands. Neither onsite or offsite mitigation offer any benefit to temporal loss of functions, as both types of mitigation are most often concurrent with — or occur years after — the impact. This approach does not provide the ecological benefits or can provide the wame return on investment that is possible from a comprehensive mitigation approach. Advance Mitigation is permittee -responsible mitigation that, like a mitigation bank, offers the benefits of providing mitigation in advance of or concurrent with known impacts as well as the opportunity to compensate for future expected impacts. Kittitas County owns floodplain property suitable for watershed -based, large-scale advance mitigation efforts, and is pursuing this option as described below. Goals and Approach to ELN Advance Mitigation The overall goal for Kittitas County is to provide immediate compensatory mitigation in support of programmed FAA CIP projects as well as generating advance credits for future planned projects. In order to achieve these goals, Kittitas County requires a potential mitigation site that is located within the same sub -basin as the impact; provides adequate credit generation potential, provides functional uplift potential across a broad range of wetland and habitat types; is self-sustaining, and; can be protected in perpetuity. Kittitas County has the unique opportunity as Landowner to conduct permittee -responsible advance mitigation on fee -title owned sites, eliminating one of the key hurdles to mitigation site development— property ownership. Advance mitigation as a compensatory mitigation strategy fulfills several of the objectives of the mitigation rule (33 CFR 332.3(a)) including reducing temporal Losses of functions and reducing the uncertainty over mitigation project success. Regarding temporal Loss of functions, Federal mitigation regulations state higher compensation ratios may be required to compensate for temporal Loss and 33 CFR 332.3(m) describes a strong preference for advance compensatory mitigation, by requiring advance or concurrent mitigation to the maximum extent practicable. By regulation, advance mitigation should be the preferred form of permittee -responsible compensatory mitigation. Kittitas County's approach to implementing advance mitigation is to develop a comprehensive mitigation plan that increases the potential for several types of functional replacement, including aquatic resource restoration, wetland establishment, enhancement, and wetland and December 8, 2020 Adrs ra. n Ii1Ti1T�5'fOl'SfTY �--�-J ,oacobs. upland preservation. All this can be accomplished on property owned by Kittitas County, where wetland, riparian, and floodplain restoration goals can be prioritized. Advance mitigation will generate credit to be used solely by Kittitas County, and the mitigation plan will describe how credit value increases over time as temporal Loss is eliminated and functions, values, and performance standards are met on the site. Depending on timing and approvals, the approach can be scalable to use the site as concurrent mitigation for the programmed CIP projects, or use the advance credits that will be generated as the effort matures and performance standards are met. Mitigation Need Based on current level of design, the ELN planned projects (rehabilitation of existing runway 11/29 and full-length parallel taxiway) will impact 2.67 acres of Category ill wetland. As design progresses, the impact to Category III wetlands should also decrease; however, project impacts to wetlands are unavoidable and mitigation will be required. There are several compensatory mitigation scenarios that determine the required mitigation ratios: • Single method compensation where re-establishment or creation(R/C), rehabilitation, preservation, or enhancement are used independently as compensation. This method often requires R/C ratios at greater than 1:1 • Combining multiple types of compensation, where re-establishment or creation are used in combination with rehabilitation, preservation, or enhancement. This allows Lower R/C ratios and provides the opportunity to protect and enhance more areas. A benefit of advance mitigation is that it provides a ledger of available mitigation credits, by method, in advance of project impacts. This provides the permittee and regulatory agencies clear direction in calculating the amount of compensation required for each impact. Both potentia[ mitigation sites described below are large enough to easily provide the 1:1 re- establishment/creation requirement plus several acres of potential rehabilitation, preservation, and enhancement. This will provide excess mitigation for planned and future CIP projects. Mitigation Opportunity Kittitas County has proactively been acquiring properties in the Yakima River floodplain with the intent of long-term protection. These properties were once slated for development, but upon County ownership, the properties are now protected and provide conservation value for the best remaining habitat in the middle Yakima River Basin. Through partnership and funding opportunities with other agencies Like Department of Ecology, the County has prioritized December 8, 2020 r KMTRITAS rorN .;acobs. acquisition and protection of several key floodplain properties that put almost five miles of Yakima River shoreline into protected status. Kittitas County currently owns two properties with potential for advance mitigation (Hansen Pits and M FARM) and funding is approved for purchase of a third property (Flying M Ranch), all of which are within the Yakima River floodplain and have abundant mitigation potential. For the purpose of this strategy memo, we completed a desktop evaluation of the habitat types at each site to show opportunity. Figure 2 shows the location of these properties in relation to ELN and a brief description is below. Hansen Pits — These 94 -acre parcels contain remnant gravel mining ponds from the construction of Interstate 82 (Figure 3). This site may be suitable for mitigation based on the adjacency of the Yakima River and opportunity to restore floodplain connectivity. There are also wetland creation and re-establishment opportunities in the previously excavated pond areas. Hansen Pits Existing Habitat Areaj J (acres) Excavated open water ponds that may be suitable for wetland creation 26 Riparian vegetation with potential for small wetlands adjacent to the _ open water ponds and the Yakima River 27 Active river and side channel 6 _ J 44 E Disturbed uplands I M FARM Property— Kittitas County purchased this 160 -acre property in 2019. The property contains Yakima River channel, associated riparian and upland habitat, Spring Creek (a natural groundwater -fed channel with connection to the Yakima River), and relict river channels (Figure 4). The property was planned for residential development, but currently the property is deed -restricted to only allow floodplain protection and restoration and to permanently prevent future development. The deed restriction specifically calls for enhancement of the river, floodplain, and riparian habitat as a permitted use. These factors make the site ideal for mitigation and restoration actions. M FARM Existing Habitat Existing wetland December 8, 2020 Area -- (acres) -�J ; 3 i 4, y�APIlk T XI ITAS COT'NTY 11 vacobs. Riparian forest which likely includes additional fringe wetlands adjacent to the Yakima River and side channels 45 Active river and side channel 15 Undisturbed uplands adjacent to the river corridor I Disturbed upland (e.g., grazed field) 8 81 Flying M Ranch Property - Kittitas County is currently purchasing approximately 226 acres of the Flying M property (Figure 5). Similar to the M FARM property, this Yakima River floodplain property includes the Yakima River and side channels with associated riparian area, portions of Spring Creek, relict river channels, and open water habitat. This property will also be deed restricted for protection and to prevent future development and is ideal for restorative actions. Recommendations and Schedule Kittitas County is proposing Advance Mitigation site development by moving forward with the following tasks and implementation schedule: 1. Coordinate with FAA, Corps, and Ecology for conditional approval to move forward with the development of an advance mitigation site (December 2020); 2. Once approved, coordinate with FAA for entitlement funding and expenditure year to accelerate site design and construction (by March 2021). Starting site design and construction earlier will lead to better credit ratios and higher return on the investment by the FAA and Kittitas County; December 8, 2020 Flying M Ranch Existing Habitat Area��� {acres)` Excavated open water ponds that may be suitable for wetland creation 10 E Riparian vegetation with potential for small wetlands adjacent to the open water ponds and the Yakima River 89 Potential wetland adjacent to the southern pond and disturbed uplan-d—s--�—_ 9 Active river and side channel 6 - 16 w Relatively undisturbed uplands adjacent to the river corridor Disturbed uplands (e.g., fields and existing structures) 85 Recommendations and Schedule Kittitas County is proposing Advance Mitigation site development by moving forward with the following tasks and implementation schedule: 1. Coordinate with FAA, Corps, and Ecology for conditional approval to move forward with the development of an advance mitigation site (December 2020); 2. Once approved, coordinate with FAA for entitlement funding and expenditure year to accelerate site design and construction (by March 2021). Starting site design and construction earlier will lead to better credit ratios and higher return on the investment by the FAA and Kittitas County; December 8, 2020 �EAy[AT1ES. 70�,f h�, rf `P ITitTwS Mt`sTT +-�-- .;acobs 3. Evaluate potential sites described here and/or other properties as needed for advance mitigation site suitability. Assess the preferred location to establish baseline and site potential (by September 2021); 4. Submit an Advance Mitigation Plan to Corps and Ecology, complete with details of size/acreage and type of mitigation proposed to be established, restored, rehabilitated, enhanced, and preserved (by January 2022); S. Site construction (Summer 2022), and; b. Submit Advance Mitigation Site Use Plan defining ratios and credit used at year one to mitigate for programmed CIP project impacts (by Fall 2023). December 8, 2020 MAP APPENDIX Figure 1: ELN Overview k - F �S FJ t, I Kittitas County Parcel Ellensburg City Limits Stream - NWI 1 " fF Freshwater Emergent KITMAS COUNTY Freshwater Forested/Shrub Freshwater Pond Peopd Riverine Ellensbu 0 1,000 2,000 nN ` Feet /V t -.;L. 1=Ir.1 IPI= 7- D^*AmnfioI Q;4-&% 1 '17 Bowers Field Airport F7Ellensburg City Limits _. k Stream Potential Mitigation Sites L I Hansen Pits r M FARM E] Flying M Ranch 00.5 1 N i @ Mile FIA U L t= -r-- I ► )1 4 - , df FIGURE 3: HANSEN PITS a �1 Y x F P9 �F 5�4 F� ► T IL� i i 4i t iT Hansen Pits Parcels Land Cover N River or Creek A Upland - Disturbed 0 250 500 Riparian with Potential Wetlands Feet t Pond FIGURE 4: M FARM z T n M FARM Parcel Land Cover River or Creels Upland Upland - Disturbed N A Riparian with Potential Wetlands o 250 500 Wetland Feet ,X FIGURE 5: FLYING M RANCH F AIV i` i Y ,t Flying M Parcel Land Cover A River or Creek Upland - Disturbed Pond Riparian with Potential 0 250 500 Upland Wetlands f--�f Fe,i Potential Wetland EXHIBIT 2: WADOE RESPONSE Page 5 of 6 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT From: Johnson, Patricia (ECY) To: Broadhead. Craig; MoorC, [David J CIV USARMY CENWS (USA) Ce: Nldlk Cook; Arden Thomas; Bier. Jennifer Kurt Addicott: Bryan Condon; Thomas. Jennifer, White, Lori (ECY) Subject: RE: Bowers Field Airport (Ellensburg) Advance Mitigation Planning Memo Date: Wednesday, December 16, 2020 11:19:11 AM Attachments: imaae001 JPg Craig, Thank you for sending this information. have not had a chance to thoroughly review the memo. However, Ecology is supportive of advance mitigation projects. Constructing a compensatory wetland mitigation project in advance of impacts can reduce temporal loss and risk of failure. Please be aware that if the County wishes to use credits within the first two years (24 months), the agencies will generally view it as concurrent mitigation and concurrent compensation ratios will apply. After two years (24 months) the ratios required to offset impacts generally will begin to be reduced. The longer the advance mitigation site is functioning, the more value it may generate for use (i.e., credit use ratios applied to proposed impact projects will continue to reduce) until the site reaches its maximum potential by meeting all of its required performance standards. More information/guidance is available on Ecology's Advance permittee -responsible mitigation webpage: http5://ecology.wa.gov/Water-Shorelines/Wetlands/Mitieation You can also review Chapter 4.2.2 Advance mitigation in the draft update to the interagency wetland mitigation guidance. Though the public comment period has ended, the public review version can be accessed on Ecology's Interagency wetland mitigation guidance webpage: https: /eccQlopy.wa.goy/Water-Shorelines etlands/Mitigatio lnteragency-puidance Make sure that future communications about this project include Lori White, Ecology's Regional Wetland Specialist for Kittitas County. I have included her on this response. Patricia Johnson Shorelands and Environmental Assistance Program Dept. of Ecology 360 /360-701-5558 cell pioh461(@ecy.wa.gov From: Broadhead, Craig[mailto:Craig.Broadhead@jacobs.com] Sent: Thursday, December 10, 2020 2:56 PM To: Moore, David J CIV USARMY CENWS (USA) ; Johnson, Patricia (ECY) Cc: Mark Cook ; Arden Thomas; Bader, Jennifer; Kurt Addicott ; Bryan Condon ; Thomas, Jennifer Subject: Bowers F!e!d Airport (Ellensburg) Advance Mitigation Planning Memo THIS EMAIL ORIGINATED FROM OUTSIDE THE WASHINGTON STATE EMAIL SYSTEM - Take caution not to open attachments or links unless you know the sender AND were expecting the attachment or the link Good afternoon David and Patricia — Kittitas County Public Works, in partnership with the Federal Aviation Administration (FAA) and Washington State Department of Transportation Aviation (WSDOT) is developing the Bowers Field Airport Capital Improvement Plan (CIP). Within this CIF are planned projects for the next five years, including projects which have unavoidable impacts to wetlands. Kittitas County is proactively planning an Advance Mitigation approach that provides a meaningful watershed -based and multi- faceted mitigation option. The attached strategy memo summarizes this approach and provides a mitigation business case for your review. In order to move forward, Kittitas County is requesting your review and conditional approval regarding the development of an advance mitigation site as outlined in the strategy memo. Please let us know of any questions, clarifications, or feedback. Kittitas County is planning to begin coordination with FAA as soon as possible, so review in the next two weeks would be appreciated. Thank you in advance for your partnership and coordination. Craig D. Broadhead Northwest -South Environmental Program Group lead and MOP 32 North 3rd Street, Ste. 320, Yakima WA 98901 509-312-0375 Cel! I Craig. Broadhead Cnpjacobs_com www.'acobs.corn Browse our jobs! NOTICE -This communicatior. may contain confidential and privileged information that is for the sole use of the intended recipient. Any viewing, copying or distribution of, or reliance on this message by unintended recipients is strictly prohibited. If you have received this message in error, please notify us immediately by replying to the message and deleting it from your computer. EXHIBIT 3: 2017 BOARD COMMITMENT LETTER TO THE AVULSION STUDY AT HANSEN PITS Page 6 of 6 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT A 7 S Tn3 COC NT1' February 27, 2018 Kittitas County, Washington BOARD of COUNTY COMMISSIONERS District One District Two District Three Paul Jewell Laura Osiadacz Obie O'Brien Yakima Basin Integrated Plan Habitat Subcommittee c/o Mr. Sean Gross NOAA Fisheries — CoIumbia Basin Branch 304 S. Water St., #201 Ellensburg, WA 98926 RE: Kittitas County Commitment Regarding YBIP Funding for Proposed Land Acquisition Dear Mr. Gloss: As requested by the Yakima Basin Integrated Pian (YBIP) Habitat Subcommittee at its September 21, 2017 meeting, the County is following up with you, as a member of that subcommittee, regarding the County's request for funding for the acquisition of a 160 - acre parcel, Kittitas County Parcel 508933 (Stewart). At that meeting, the Subcommittee proposed allocating $1,200,000 of Ecology YBIP funding towards the County's acquisition of this parcel, subject to the Subcommittee's approval of the County's plans for managing and restoring this parcel and the adjacent County -owned properties to the north. This letter details the commitment and intentions of the County if awarded this grant. The proposed acquisition is part of the implementation of the County's 2015 Yakima River Jeffries Levee to Yakima Canyon Habitat Enhancement and Flood Risk Management Plan (Plan). The County seeks this acquisition funding to facilitate implementation of specific actions identified in the Plan for Parcel 508933 (the Stewart parcel, the property proposed for acquisition), and County -owned parcels 17895 (County Sprayfield) and 728733 (Hansen Pits). If the YBIP Program awards the County a $1,200,000 grant for use towards the acquisition of Parcel 508933, and the County succeeds in acquiring this parcel, the County agrees to the items listed below. (For reference, please see the attachment for an approximate location of the management areas noted in this letter. However, the specific boundary between Areas 3 and 4 will be determined as noted in #5a and #5b of this letter.) Kittitas County Courthouse, 205 West 50'Avenue, STE 108 • Ellensburg, WA 98926 (509) 962-7508 FAX(509)962-7679 K%v.co.kittitssmaus Parcel 508933, Stewart Parcel Long-term Management of Property a. Western portion (Area 1 in the attachment - the area from the western boundary of the parcel eastward to 100 feet east of "Spring Creek," a spring/wetland complex that bisects the parcel from north to south): The County would use this area primarily for fish and wildlife habitat, including restoration of native forest and natural river processes including flooding and erosion. The County would allow for recreational uses, such as fishing and hiking, if consistent with the primary use. However, the County would not use this area for permanent infrastructure such as roads, buildings, paved trails, parking areas, or a boating access ramp. b. Eastern portion (Area 2 in the attachment - approximately 40 -acres): The County would use this area consistent with flood storage during seasonal flooding, uses that may include but are not limited to a sprayfield or other agricultural purposes, a trail, a parking area for public access, and/or habitat. c. Deed Restrictions for parcel 508933: The County accepts that Ecology will require a deed restriction that memorializes the above in perpetuity as well as preserves the opportunity for both the near-term and long-term restoration actions noted below. 2. Near -Term Restoration Actions on Property: This pertains to those portions of Flood Hazard. Management Project PB3 and Habitat Restoration Actions #15, 416, and #18 of the Plan that occur on this parcel. This includes removal of a private berm near the Yakima River, restoration of Spring Creek and its riparian buffer (100 feet on each side of Spring Creek), and other actions as noted in the Plan. a. Within one year of acquisition of this parcel, the County intends that it, or one of its partners, will initiate planning, design, and other preliminary activities to implement restoration actions on the parcel. b. Subject to available funding and timeliness of required permit approvals, the County intends to complete these restoration projects within three years of acquisition.. c. if a partner is leading a Plan restoration action, such as taking responsibility for an action's design, constructions, and/or funding, the County intends to support its partner's efforts to the best of the County's ability, subject to the partner's compliance with all applicable rules and regulations and the availability of County resources. 3. Long -Term Restoration of Property: Several side channels of the Yakima River currently occupy parts of Area 1. The County recognizes that significant side channels and/or the main channel of the Yakima River may occupy Area 1 in some future time and support fish and wildlife habitat, including restoration of native forest and natural river processes including flooding and erosion. Establishment of these channels may occur as components of planned actions, Kittitas County Courthouse • 205 West 5'J'Avenue, STE 108 • Ellensburg, WA 98926 (509) 962-7508 FAX (509) 962-7679 www.co.kittitas.wa.us such as the flood hazard management projects and habitat restoration projects referenced in other parts of this letter, or through natural flooding and erosion processes. In any case, the County will not take or allow any action that would preclude the possibility that significant side channels and/or the main channel of the Yakima River may come to occupy Area 1 at a future date, unless such action is necessary as part of a restoration action consistent with the primary use of the property. Parcel 728733, Hansen Pits 4. This pertains to the project to reconnect Hansen Pits to the Yakima River. The project's goals are to: 1) allow more natural river flooding and erosion processes at the Hanson Pits and other locations in the reach, 2) allow native trout and salmon access to the Hansen Pits, 3) reduce non-native fish populations in Hansen Pits, and 4) to do so while protecting private property and critical transportation facilities. Two conceptual alternatives for this project were identified in the Plan as Flood Hazard Management Projects HP 14 and HP 16. These alternatives ranked highly and are consistent with purchase and implementation of restoration on the Stewart Parcel (described in #2 and #3, above.) These alternatives will be considered in the planning process, though other alternatives or combinations of alternatives that meet project goals may be implemented. a. Within three years of acquisition of the Stewart parcel and subject to available funding, the County intends to initiate technical studies, stakeholder engagement, and other planning for this project. b. Within six years of acquisition of the Stewart parcel and subject to available funding and timeliness of required permit approvals, the County intends to complete the implementation of this project. c. The project will be compatible with establishment of a community park, if desired by the County. Parcel 17895, County Sprayfield 5. Long-term, the County intends to restore portions of this parcel to support reconnection to Hansen Pits and the establishment of a native riparian forest (see Area 3 and 4 in the attachment for a concept drawing of these areas — the actual boundary between these two areas will be determined per the process defined below) a. Restoration and Long -Term Management of Area 3: The County intends to conduct a flood avulsion flow path risk assessment in 2020 (provided sufficient funding exists at the time). The assessment will identify the probable significant flow paths of the river once it avulses into Hansen Pits. The assessment will also consider probable significant flow paths under a scenario in whichh the existing levees around and between the pits are removed from the model to represent the unobstructed natural Kittitas County Courthouse - 205 West 5'4Avenue, STE i 08 • Ellensburg, WA 98926 (549) 962-7508 -FAX (509) 962-7679 www.co.kittitas.wa.us condition in which water can spread freely across the floodplain. The County agrees to setback 300 feet from the centerline of the easternmost identified probable significant flood path, allowing sufficient space for river reconnection and buffering. The Yakima Integrated Plan Habitat Subcommittee agrees to review the County's flood risk work and will affirm the probable significant flow paths if they concur. Upon concurrence, the County agrees to make the area set aside for the channel and buffer area available for habitat enhancement work immediately following concurrence on flow path alignment. Area 3 would then be defined as that portion of the County Sprayfield property extending from the western boundary of the property eastward to the setback located 300 feet eastward of the centerline of the easternmost identified probable significant flow path. The County would use Area 3 for the same uses proposed for Area l (see #I a), as well as accommodating flow through the identified significant flow paths. b. Management of Area 4 (Defined as the remainder of the County Sprayfield not included in Area 3): The County intends to manage Area 4 similar to Area 2 (see #1 b). We believe this letter provides the desired commitment from the County allowing the YBIP Habitat Subcommittee sufficient confidence to move forward with incremental land acquisition funding. Please let me know if you desire any other actions in this matter. Sincerely, Laura Osiadacz Chair, Kittitas County Board of County Commissioners Attachment - Management Areas Map cc: Mark R. Cook Flood Control Zone District Administrator Kittitas Count; Counhouse • 205 West 5"'Avenue, STE I0$ • Ellensburg, WA 98926 (509) 962-7508 -FAX(509)962-7679 www.colittitas.wa. us KITTITAS COUNTY DEPARTMENT OF PUBLIC WORKS PUBLIC WORKS — BOARD OF COUNTY COMMISSIONERS STUDY SESSION STAFF REPORT STUDY SESSION DATE: December 28, 2020 TOPIC: Implementing the 2016 Kittitas County Parks, Recreation and Open Space Plan ACTION REQUESTED: Direct Staff to Begin Implementation Efforts LEAD STAFF: Mark R. Cook RECOMMENDATION: Begin implementing recommendations contained in the 2016 Kittitas County Parks, Recreation and Open Space Plan (PROS). BRIEFING SUMMARY: • The PROS was implemented in Resolution 2016-076 • Increasing recreation demands merit County coordinated response • The plan has gone largely untouched since adoption — aside from the Yakima River Access Planning effort and the Lodging Tax grant program • Public Works staff has prepared a proposed implementation strategy for Board consideration implementing elements of the plan beginning in 2021 BACKGROUND: The 2016 PROS plan (EXHIBIT 1) provides significant guidance for providing additional park, recreation and open space areas countywide. The demand for recreation and conservation areas is on the rise with no formal commitment of implementing each of the various elements within the adopted plan. The County is currently developing a wayfinding initiative, evaluating additional public Yakima River access locations, discussing possible ATV tourism routes, and exploring the possibilities for sustainable camping facilities in Salmon La Sac. The 2016 plan was adopted by a previous Board of County Commissioners and it may be prudent for the current Board to revisit the plan and key recommendations, as well as the tasks and completion timelines in the implementation strategy. DISCUSSION: The plan is approaching five years of age without significant consideration since adoption in 2016. Currently, increasing demands from County residents and as well as increased tourism and growing recreational pressure from outside the County appear to merit a revisitation of the plan. Increasingly, PW is hearing that a lack of pedestrian access to County roads is creating dis-satisfaction with many County residents. Competing Page 1 of 6 PUBLIC WORKS BOARD OF COUNTY CONMUSSIONERS WORK SESSION STAFF REPORT interests on the County's transportation network could easily result in conflicts on the County road network if not comprehensively planned and managed. PW proposes working with the Board of County Commissioners in the first quarter of 2021, vetting current plan goals and amending the plan as desired by the Commission (EXHIBIT 2). PW envisions a series of workshops with the Board resulting in a prioritized action plan by mid -2021. Work from the Upper County Traffic Committee (UCTC) underscores the need for PW to develop a pedestrianibike plan that will guide future Road Fund capital investing. A comprehensive paths and trail plan is also being advanced by County outdoor recreation enthusiasts. A similar effort is expected for Lower County as well. Once the pedestrian/bike plan is complete, PW and the Board can better assess impacts from an ATV tourism plan avoiding potentially dangerous conflicts on County roads. Completion of a paths and trail plan could then springboard additional PROS implementation efforts in 2022 guiding investment in conservation lands. As part of the 2021 work program, PW recommends adopting a long-range funding plan associated with a sustainable year to year work program for supporting additional parks, recreation, and tourism opportunities within the County. FISCAL IMPACTS: PW has evaluated the allowable second half of one percent local sales tax as the preferred PROS sustainable funding element. Unlike REET 2, this sales tax is unconstrained for investing (EXHIBIT 3). Use of this funding mechanism negates the use of REET 2. A query of the Department of Revenue's website by County lists local sales tax at 0.015 (0.05 sales tax and 0.09 distressed county). Current County revenue sources are found at KCC Title 3 (EXHIBIT 4). ATTACHMENTS: Exhibit 1: 2016 PROS Plan Exhibit 2: PW 2021 proposed work program Exhibit 3: RCW 84.14.030 Exhibit 4: KCC Title 3 Page 2of6 PUBLIC WORKS BOARD OF COUNTY COUNUSSIONERS WORK SESSION STAFF REPORT EXHIBIT 1: 2016 PROS PLAN Page 3of6 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT ���i }.., 4t 1-0 ru n rD r* O �a O� C� n �. m �:5 Ofq '-d e-+ �o o� ��U§aa 77>/�KE7�fl) i/2� 2 {\fRE\ƒ2 £SEE /#00ep -/7�M fDm M0 IM 03 7 7 k R m c= k o n*� k§ 2 n / 7: « _§ m 2% m ®Q 2% 4 9■ GCL/ p /faq >§\ E\) �\kf�� > 0> & ¥jam §#Eb / r)CD $ ■ ■ > eo 7 IQ * P- nn §H r�°* �� ■ z\mw Id 0 W n o � E - n � A o � � § t .A .A .A .P .A � .A �p('� W W W W WnNNiJNNNNN NNNN(�rrrrn O .n .t.. w N r "� r r r c0 00 V Q1 Nl iP W N r .p W N �+ Ur �P W N Q7 N r O a7 m m (eD rD o x� �+ng�axnovn"gxg x�ov4nb_�-xP0n dLn t7 D"oR O O n h- y rte+ in O m O m C� �^. 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M �;cn It 10 eb eDf° n,� ,gym °�; O eRD w w o y 0, 0 w C rD c K O p, b '. m .-. m ° '� d p av cm C H ro �. w ,Q CL w m n° w w x (A fli nIQ (a wy w 0A y 11 e .... w pi eD ,'�J M H gsu a3 H O oEnb C a rn A3 ` n O ' w 'r O w rL � = (D Y a O .�+ rt w v� OwG n fD ro O ¢ o rD rCD ~' o r�D GQ w n fD f D w y m n o O+ lD ^ u I o rn o G� nc �' C '0 p N "A O �°wosfDi� fD n y.eD w+m "rt H rD aR (D ,C rD rn rD N 'C < 0° w eDD w n �p q' y w trl o n 0 _ Dsu O w '"' rD n ep w ?D' C ,' eD < m n oy ° p O r* ►.. w. y n .y yr P. O oa w •* �; rD (D w E '•r a rD :3 d n �. O y mo0R v, o a r -r vi rp Pe hJ p '+ n C eD y y p w! py c fD D1 O rD :-i y Dq o Rxrfl rn H w 2,� y w xo �, a" a A ^r.L c p 93 w H y y y y EXHIBIT 2: 2021 PW PROPOSED WORK PROGRAIM Page 4 of b PUBLIC WORKS BOARD OF COUNTY COTNMSSIONERS WORK SESSION STAFF REPORT 2021 PARK/RECREATION/OPEN SPACE PLAN IMPLEMENTATION STRATEGY, 2021 - 2024 TASK 1: Affirm Goals and Policies in the adopted 06-09-2016 plan (Resolution 2016-076). Review Chapter 2 of the PROS and affirm that the 2016 goals are still supported by the Board of County Commissioners. If changes are desired, scope the scale of desired changes and map the process updating the plan for resubmittal to Recreation Conservation Office. Staff action(s): Schedule an initial work session with the Board reviewing adopted goals and policies. Schedule a follow up work session receiving desired changes from individual Board members. Affirm existing goals and policies — or identify desired changes as TASK 2 — no later than February 12, 2021. DELIVERABLE: 2021 Goals and Policies PROS Plan. TIMELINE: 0112021 -- 0212021 TASK 3: Review PROS Plan Implementation Strategy Review Chapter 5 (Implementation) during a work session with the Board defining the 2021 implementation strategy/priorities for staff. Once revised goals and policies are defined, review and reprioritize Appendix 6 projects in the PROS Capital Facility Plan. Staff action(s): List the top two PROS priorities for 2021 implementation. DELIVERABLE: Two priority implementation actions defining the 2021 PROS work program. TEMELINE: 0212021 TASK 4: Identify resources necessary associated with TASK 3 priorities (labor and consulting). Staff action(s): Identify in house planning resources and any anticipated consultant support needs. Construct a resource plan for each implementation action. DELIVERABLE: Two resource plans identifying staff and associated costs implementing TASK 3 priorities. TIMELINE: 0312021 Page 1 of 2 TASK 5: Conduct research and outreach efforts. Staff action(s): Working with community stakeholders, identify the scale and scope of the two 2021 implementation priorities. Once defined, staff will prepare planning level cost estimates for elements associated with each of the two priorities. Committees of the Board and other stakeholders are anticipated to develop specific projects for Board consideration. DELIVERABLE: Planning level costs estimates for implementing the two 2021 implementation priorities. TIMELINE: 0312021 to 0312022 TASK 6: Develop the funding plan supporting TASK 5 implementation. Staff action(s): Staff will review appropriate/available funding schemes and prepare funding plans for TASK 5 actions. This task will likely interact with task 8 below as detailed project costs become available. DELIVERABLES: Funding plans for each prioritized implementation action in TASK 3. TIMELINE: 0412022 — 0512022. TASK 7. Update the County's Capital Facility Plan supporting 2022 construction efforts. Staff action(s): Work with CDS updating the Capital Facility Plan for TASK 3 implementation. DELIVERABLE: Updated CFP for 2022 budgeting. TIlVIELINE: 0712022. TASK 8: Design and permitting of TASK 3 projects. Staff action(s): Design plans, specifications, and engineering for TASK 3 projects. Interaction with task 6 above is expected. DELIVERABLE: Bid packages for 2023 construction. TIMELINE: 0712022 — 0312023. TASK 9: Construction of TASK 3 projects. Staff action(s): Construction management and project delivery of all construction. DELIVERABLE: Constructed TASK 3 projects. TEVIELINE: 06/2023 — 1012024. Page 2 of 2 EXHIBIT 3: RCW 84.14.030 Page 5 of 6 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT REET IN LIEU OF "SECOND HALF" SALES TAX Quick Summary Any county that has not imposed the "second half" sales tax may impose an additional excise tax up to 0 5% upon all real estate sales Revenues are unrestricted and may be used for any lawful government purpose Almost all counties have imposed the "second half' sales tax, which will likely generate more revenue • Does not require voter approval but is subject to possible referendum RCW: 82.46.010(3) Any county that is not levying the optional 0.5% "second half" sales tax (see "Optionol" Sales Tax/Second Half -Cent) may levy an additional real estate excise tax up to 0.5% upon all real estate sales within the unincorporated area only (RCW 82.46.010(3)). (Cities have similar authority within the incorporated areas.) However, almost all counties have levied the "second half" sales tax and are not eligible for this revenue source. This additional REET authority does not require voter approval. However, the imposition of this tax, a change in rate, or a repeal of the tax may be subject to referendum (RCW 82.46.021). From a financial standpoint, the 0.5% second half sales tax will probably bring in more revenue than this additional 0.5% real estate excise tax. Use of Revenues The revenues are unrestricted and may be used for any lawful governmental purpose (unlike REET . and REET 2, which are limited to capital projects defined by statute and related maintenance). Revenue Guide for Washington Counties I NOVEMBER 2020 111 RCW 82.14.030: Sales and use taxes authorized—Additional taxes authorized Maximu... Page 1 of 2 RCW 82.14.030 Sales and use taxes authorized—Additional taxes authorized—Maximum rates. (1) The governing body of any county or city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, impose a sales and use tax in accordance with the terms of this chapter. Such tax must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW, upon the occurrence of any taxable event within the county or city as the case may be. This sales and use tax does not apply to natural or manufactured gas, except for natural gas that is used as a transportation fuel as defined in RCW 82.16.310 and is taxable by the state under chapters 82.08 and 82.12 RCW. The rate of such tax imposed by a county is five -tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The rate of such tax imposed by a city may not exceed five -tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). However, in the event a county imposes a sales and use tax under this subsection, the rate of such tax imposed under this subsection by any city therein may not exceed four hundred and twenty-five one -thousandths of one percent. (2) In addition to the tax authorized in subsection (1) of this section, the governing body of any county or city may by resolution or ordinance impose an additional sales and use tax in accordance with the terms of this chapter. Such additional tax must be collected upon the same taxable events upon which the tax imposed under subsection (1) of this section is imposed. The rate of such additional tax imposed by a county is up to five -tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The rate of such additional tax imposed by a city is up to five -tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). However, in the event a county imposes a sales and use tax under the authority of this subsection at a rate equal to or greater than the rate imposed under the authority of this subsection by a city within the county, the county must receive fifteen percent of the city tax. In the event that the county imposes a sales and use tax under the authority of this subsection at a rate which is less than. the rate imposed under this subsection by a city within the county, the county must receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county under the authority of this subsection. The authority to impose a tax under this subsection is intended in part to compensate local government for any losses from the phaseout of the property tax on business inventories. [ 2014 c 216 § 307; 2008 c 86 § 101; 1989 c 384 § 6; 1982 list ex.s. c 49 § 17; 1970 ex.s. c 94 § 4.] NOTES: Effective date—Findings--Tax preference performance statement -2014 c 216: See notes following RCW 82.38.030. https://app.leg.wa.gov/RCW/default.aspx?cite=82.14.030 12/7/2020 RCW 82.14.030: Sales and use taxes authorized—Additional taxes authorized—Maximu... Page 2 of 2 Severability -2008 c 86: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2008 c 86 § 601.] Savings -2008 c 86: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 2008 c 86 § 602.] Part headings not law ---2008 c 86: "Part headings used in this act are not any part of the law." [ 2008 c 86 § 603.] Intent—Effective date --1989 c 384: See notes following RCW 82.12.022. Intent—Construction—Effective date—Fire district funding -19821st ex.s. c 49: See notes following RCW 35.21.710. Additional tax for high capacity transportation service: RCW 89.904.170. Imposition of additional tax on sale of real property in lieu of tax under RCW 82.94.030(2): RCW 82.46.010(3). https://app.leg.wa.gov/RCW/default.aspx?cite=82.14.030 12/7/2020 EXHIBIT 4: KCC TITLE 3 Page 6 of 6 PUBLIC WORKS BOARD OF COUNTY COMMISSIONERS WORK SESSION STAFF REPORT Kittitas County Board of County Commissioners . County Code Title 3 Revenue and Fin... Page 1 of 41 Disclaimer. This web site is provided for informational purposes only. Although every effort has been made to provide accuracy, all information and resources shown are not official. Neither Kittitas County nor any of its agencies, officials or employees guarantees the accuracy of any information on this web site. Reliance upon the information contained on or accessed through this web site is entirely at your own risk. Kittitas County reserves the right to make changes without notice. Kittitas County Code Title 3 j Revenue and Finance Chapters 3.02 Budget Transfers 3.04 Sales or Use Tax 3.05 Distressed County Sales or Use Tax 3.06 Criminal Justice and Public Safety Sales and Use Tax 3.07 Sales and Use Tax for Affordable and Supportive Housing 3.08 Real Estate Sales Tax 3.09 Real Estate Sales Excise Tax 3.12 Repealed 3.14 Timber Harvesters Excise Tax 3.16 Leasehold Excise Tax 3.20 Transient Occupancy Tax 3.22 Admissions Tax 3.24 Cumulative Reserve Funds 3.28 Travel Expense Revolving Fund 3.32 Victim/Witness Fund 3.36 Repealed 3.40 Property Tax Refunds 3.44 Repealed 3.45 Enhanced E911 Excise Tax 3.46 Current Use Open Space Land Program and Public Benefit Rating System Chapter 3.02 BUDGET TRANSFERS Sections: 3.02.010 Policy. 3.02.010 Policy. https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 2 of 41 1. Budget transfers shall not be required within the budgetary classes having bars numbers 20, 30, 40, 50 or 60. Nothing in this policy shall affect the requirement for action by the board in transfers between said categories. 2. Action by the board shall be required for transfers relating to salaries and benefits. (Ord. 99-04, 1999; Res. 81-8,1981). Chapter 3.04 SALES OR USE TAX* Sections 3.04.010 imposition. 3.04.020 Rate. 3.04.030 Administration and collection. 3.04.040 Consent to inspection of records. 3.04.050 Credit for tax imposed by any city. 3.04.060 Detention and jail sales/use tax. 3.04.070 Criminal justice sales/use tax. 3.04.080 Retail Car Rental sales/use tax. * For the statutory provisions regarding the imposition of a one-half percent maximum sales or use tax by counties and cities, see Chapter 82.14 RCW. Prior ordinance history: Ord. 3-70. A referendum petition with insufficient number of signatures caused the effective date of Ord. 85-1 to be changed to January 1, 1986, from October 1, 1985. 3.04.010 Imposition. There is hereby imposed a sales or use tax, as the case may be as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the county. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 9904,1999; Ord. 85-1 § 1, 1985). 3.04.020 Rate. The rate of the tax imposed by KCC 3.04.010 shall be five -tenths of one percent of the selling price or value of the article used, as the case may be. (Ord. 99-04, 1999; Ord. 85-1 § 2, 1985). 3.04.030 Administration and collection. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 99-04,1999; Ord. 85-1 § 3, 1985). 3.04.040 Consent to inspection of records. The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 99-04, 1999; Ord. 85-1 § 4, 1985). https://www.co.kittitas.wa.us/boc/countycode/titleO3.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 3 of 41 3.04.050 Credit for tax imposed by any city. A credit is hereby allowed against the tax herein imposed for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event up to the tax imposed by this chapter. (Ord. 99-04,1999; Ord. 85-1 § 5, 1985). 3.04.060 Detention and jail sales/use tax. 1. There is hereby imposed a sales or use tax, as the case may be, as authorized by House Bill 2110 (1995 2nd Special Session, Chapter 10) upon every taxable event, as defined in RCW 82.14.020, occurring within the county. The tax collected shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. Such sales or use tax shall be in addition to any other taxes authorized by law. 2. The rate of the tax imposed herein shall be one-tenth of one percent of the selling price or value of the article used, as the case may be. 3. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW. 4. The tax collected pursuant to this section shall be used only for such purposes as are authorized pursuant to House Bill 2110 (1995 2nd Special Session, Chapter 10). 5. The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of Department of Revenue, pursuant to RCW 82.32.330. (Ord. 99-04, 1999; Ord. 95-16, 1995). 3.04.070 Criminal justice sales/use tax. There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.340, upon every taxable event, as defined in RCW 82.14.020, occurring within the county. The tax collected shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. Such sales or use tax shall be in addition to any other taxes authorized by law. 2. The rate of the tax imposed herein shall be one-tenth of one percent of the selling price or value of the article used, as the case may be. 3. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW. 4. The tax collected pursuant to this section shall be used only for such purposes as are authorized by RCW 82.14.340. 5. The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of Department of Revenue, pursuant to RCW 82.32.330. (Ord. 99-04, 1999; Ord. 95-17, 1995). 3.04.080 Retail Car Rental sales/use tax. 1. There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.049, upon every taxable event, as defined therein, occurring within the county. The tax collected shall be imposed upon and collected from those person from whom the state and sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. Such sales or use tax shall be in addition to any other taxes authorized by law. 2. The rate of the tax imposed herein shall be one percent of the sale or rental price, as the case may be. https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code Title 3 Revenue and Fin... Page 4 of 41 3. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW. 4. The tax collected pursuant to this section shall be used only for such purposes as are authorized by RCW 82.14.049(1)(c). 5. The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of Department of Revenue, pursuant to RCW 82.32.330 ([]J Ord. 2013-010, 2013;) Chapter 3.OS DISTRESSED COUNTY SALES AND USE TAX Sections 3.05.010 Sales or use tax statutory authorization. 3.05.020 Tax rate. 3.05.030 Credit provision. 3.05.040 Administration and collection of tax. 3.05.050 Use of proceeds. 3.05.060 Effective date and expiration date. 3.05.070 Severability. 3.05.010 Sales or use tax statutory authorization. Pursuant to Chapter 366, Laws of 1997 and RCW 82.14.370, there is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within Kittitas County. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW 82.08 or RCW 82.12. The tax impose by this section is in addition to those imposed under KCC 3.04.010 and KCC 3.04.020. (Ord. 2007-23, 2007) 3.05.020 Tax rate. Effective August 1, 2007, the rate of tax imposed by SCC 3.05.010 shall be 0.09 per cent (0.09%) of the selling price or value of the article used, as the case may be. (Ord. 2007-23, 2007) 3.05.030 Credit provision. The tax imposed by SCC 3.05.010 shall be deducted from the amount of tax otherwise required to be collected or paid over to the Department of Revenue under chapter 82.02 or 82.12 RCW. (Ord. 2007-23, 2007) 3.05.040 Administration and collection of tax. The tax imposed by this ordinance shall be administered and collected in accordance with RCW 84.14.050, except that in accordance with RCW 82.14.370 (2) administration of this tax shall be at no cost to the County. The Chairperson of the Board of county Commissioners is authorized and directed to execute any contracts with the Department of Revenue that may be necessary to provide for the administration or collection of the tax. (Ord. 2007-23, 2007) https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 5 of 41 3.05.050 Use of proceeds. The proceeds from the tax imposed by KCC 3.05.010 shall be deposited in a special fund in Kittitas County known as the distressed area Public Facilities Fund, #108. Monies deposited in such fund shall be used only for the purposes authorized by the laws of the State of Washington including, but not limited to, the cost of construction, acquisition or operation of public facilities or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purposes. (Ord. 2007-23, 2007) 3.05.060 Effective date and expiration date. Effective Date and Expiration Date. The tax imposed by KCC 3.05.010 shall take effect August 1, 2007 and shall expire June 30, 2032. (D Ord. 2020-005, 2020; Ord. 2007-23, 2007) 3.05.070 Severability. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. 2007-23, 2007) Chapter 3.06 CRIMINAL JUSTICE AND PUBLIC SAFETY SALES AND USE TAX Sections 3.06.010 Imposition. 3.06.020 Tax rate. 3.06.030 Administration and Collection of Tax. 3.06.040 Use of Proceeds. 3.06.050 Inspection. 3.06.060 Violation - Penalties. 3.06.070 Effective Date and Expiration Date. 3.06.080 Allocation of Monies Collected. 3.06.090 Severability. 3.06.010 Imposition. There is imposed a sales and use tax, as the case might be, as authorized by RCW 82.14.450 upon the occurrence of any taxable event within Kittitas County. The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the State of Washington under RCW Chapters 82.08 and 82.12 upon the occurrence of any taxable event within Kittitas County. (Ord. 2007-36, 2007) 3.06.020 Tax rate. Effective January 1, 2008, the rate of tax imposed by KCC 3.06.010 shall be three -tenths of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. The retail sale or use of motor vehicles, and the lease of motor vehicles for up to the first thirty-six months of the lease, are exempt from the tax imposed under this section. (Ord. 2007-36, 2007) https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 6 of 41 3.06.030 Administration and Collection of Tax. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.32.300 and RCW Chapters 82.08 and 82.12. The Chairperson of the Board of County Commissioners of Kittitas County, or a majority of the Board, is authorized to enter into a contract with the Washington State Department of Revenue for the administration of this tax imposed pursuant to this chapter. (Ord. 2007-36, 2007) 3.06.040 Use of Proceeds. One third of all money received from the tax imposed under this chapter shall be expended exclusively for "criminal justice purposes" as that term is defined in RCW 82.14.450. The remaining two-thirds of all money received from the tax imposed under this chapter shall be expended for public safety purposes. Money raised from the tax imposed under this chapter shall not supplant existing funds used for the purposes set forth in this chapter. (Ord. 2007-36, 2007) 3.06.050 Inspection. Kittitas County consents to the inspection of such records as are deemed necessary to qualify the County for inspection of records by the Washington State Department of Revenue pursuant to RCW 82.32.330. (Ord. 2007-36, 2007) 3.06.060 Violation - Penalties. Any person who fails or refuses to collect as required under the terms of this chapter with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by imprisonment in the county jail for a maximum term fixed by the court of not more than ninety days, or by fine in the amount fixed by the court of not more than one thousand dollars, or by both such imprisonment and fine. Provided, however, the penalty provided for under the terms of this section shall be in addition to any other penalties as provided for in RCW Chapters 82.08 and 82.14. (Ord. 2007-36, 2007) 3.06.070 Effective Date. This chapter took effect at 12:01 a.m. on January 1, 2008. The provisions of this chapter were made permanent by public vote on August 6, 2019. (D Ord. 2020-001, 2020; ® Ord. 2013-011, 2013; Ord. 2007-36, 2007) 3.06.080 Allocation of Monies'Collected. Moneys received from the tax imposed under this chapter shall be shared between the County and the incorporated cities as provided for in RCW 82.14.450. (Ord. 2007-36, 2007) 3.06.090 Severability. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. 2007-36, 2007) Chapter 3.07 SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code. Title 3 Revenue and Fin... Page 7 of 41 Sections 3.07.010 Tax Imposed. 3.07.020 Applicability of Tax. 3.07.030 Administration and Collection. 3.07.040 Use of Funds. 3.07.050 Administration of Funds. 3.07.060 Effective Date. 3.07.070 Severability. 3.07.010 Tax Imposed. There is hereby imposed by this ordinance the maximum capacity of the sales and use tax (.0146 percent) authorized by SHB 1406 in Kittitas County. For unincorporated Kittitas County, and the cities of Kittitas, Roslyn, Cie Eium, and South Cie Elum, which do not intend on levying their portion of the sales and use tax, the maximum capacity is .0146 percent. The city of Ellensburg is already levying the maximum tax, and so the County will levy none for qualifying events within the city limits. (M Ord. 2002-006, 2020) 3.07.020 Applicability of Tax. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. The rate of tax imposed by this ordinance shall be applied to the selling price in the case of a sales tax or the value of the article used in the case of a use tax. (D Ord. 2002-006, 2020) 3.07.030 Administration and Collection. The tax imposed by this ordinance shall be administered and collected in accordance with Chapter 82.14.050 RCW. The Chair of the Board of the Kittitas County Commissioners is hereby authorized to, and directed to, execute and sign contracts with the Washington State Department of Revenue that may be necessary to provide for the administration or collection of the tax. The Budget and Finance Manager will submit a copy of the approved ordinance to the Department of Revenue. (D Ord. 2002-006, 2020) 3.07.040 Use of Funds. Monies collected shall be used for allowable expenditures authorized by 82.14 RCW as amended by Substitute House Bill 1406, now codified under RCW 82.14.540. (D Ord. 2002-006, 2020) 3.07.050 Administration of Funds. The funds will be collected and accounted for separately in the Fund #112 Affordable Housing as established by the County Auditor and shall be administrated by the Board of County Commissioners. D Ord. 2002-006,2020) 3.07.060 Effective Date. This ordinance is effective July 21, 2020. Ord. 2002-006, 2020) 3.07.070 Severability. If any provision of this ordinance or its application to any person or circumstance is held invalid, the remainder of this ordinance or the application of the provisions to other person or circumstances is not affected. (D Ord. 2002-006, 2020) Chapter 3.08 https://www.co.kittitas.wa.us/boc/countycode/tit]e03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 8 of 41 REAL ESTATE SALES TAX* Sections 3.08.010 Sale defined. 3.08.020 Seller defined. 3.08.030 Selling price defined. 3.08.040 Tax levy. 3.08.050 Lien upon property, 3.08.060 Obligation. 3.08.070 Payment - Stamp, 3.08.080 Affidavit - Supersedure. 3.08.090 Tax ascertainment - Security for payment. 3.08.100 Mining property defined - Conditional sale - Lease provisions. 3.08.110 Standing timber sale - Affidavit. 3.08.120 Affidavit filing - Copies. 3.08.130 Tax payment - Interests. 3.08.140 Credit to school fund. 3.08.150 Refunds. * For the statutory provisions authorizing the board of county commissioners to levy an excise tax upon sales of real estate not exceeding one percent of the selling price, see RCW 28.45.050. 3.08.010 Sale defined. The board of county commissioners hereby adopts by reference RCW 82.45.010. (Ord. 9904,1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 1, Vol. N, p. 531, 1968). 3.08.020 Seller defined. The board of county commissioners hereby adopts by reference RCW 82.45.020. (Ord. 9904,1999; Ord, 79-1, 1979; Ord. 77-5,1977; Ord. 68-1 § 1, Vol. N, p. 531, 1968). 3.08.030 Selling price defined. "Selling price" means the consideration, including money or anything of value, paid or delivered or contracted to be paid or delivered in return for the transfer of the real property, or estate or interest in real property, and shall include the amount of any lien, mortgage, contract, indebtedness, or other encumbrance, either given to secure the purchase price or any part thereof, or remaining unpaid on such property at the time of sale. "Selling price" does not include the amount of any outstanding lien or encumbrance in favor of the United States, the state, or a municipal corporation for taxes, special benefits or improvements. (Ord. 99-04,1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 1, Vol. N, p. 532, 1968). 3.08.040 Tax levy. There is levied and there shall be collected by the Treasurer on each sale of any real property situated in the county a tax equal to one percent of the selling price. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord, 77-5, 1977; Ord. 68-1 § 2, Vol. N, p. 532, 1968). https://www.co.kittitas.wa.uAoc/countycode/titic03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 9 of 41 3.08.050 Lien upon property. The tax provided for in KCC 3.08.040 and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale until the tax has been paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 3, Vol. N, p. 532, 1968). 3.08.060 Obligation. The tax levied under this chapter shall be the obligation of the seller and either the county Treasurer or the county prosecuting attorney may, at his option, enforce the obligation through an action of debt against the seller, or he may proceed in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement shall not be an election not to pursue the other. In addition to any interest, costs and/or penalties recoverable in such an action, the county shall be entitled to such attorneys' fees as the court deems reasonable. (Ord. 99-04,1999; Ord. 79-1, 1979; Ord. 77-5,1977; Ord. 68-1 § 4, Vol. N, p. 532, 1968). 3.08.070 Payment - Stamp. The tax hereby imposed shall be paid to and collected by the county Treasurer who shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording. A receipt issued by the county Treasurer for the payment of the tax imposed under this chapter shall be evidence of the satisfactio. of the lien imposed hereunder and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax shall be accepted by the county auditor for filing or recording until the tax has been paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of such fact has been made on the instrument by the Treasurer, (Ord. 99-04,1999; Ord. 79-1, 1979; Ord. 77-5,1977; Ord. 68-1 § 5, Vol. N, p. 532, 1968). 3.08.080 Affidavit - Supersedure. It shall be the duty of the seller, within 30 days after the date of sale, to furnish the Treasurer, in quadruplicate, on forms to be supplied by the Treasurer, an affidavit containing the full name and address of the seller, the full name and address of the purchaser, the description of the real property involved, the date of sale or other transfer, the nature of the transfer, and the sale price, which affidavit shall be subscribed and sworn to by the seller, buyer, or the agent of either, before a notary public, the Treasurer, or his authorized deputy, provided, that where the transaction involves in whole or in part any real property or any estate or interest therein, or any contract right thereto for any other real property or estate or interest therein or contract right thereto, there shall be filed by or on behalf of each grantor the above affidavit, which affidavit shall state the fair market value of the property so exchanged, and a tax shall be levied and collected as to each transfer; provided further, that if the Washington State Department of Revenue requires reports contrary or in addition to the requirement imposed by this section, the requirements of the department shall supersede the requirements of this section to that extent. (Ord. 9904,1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 6, Vol. N, p. 532, 1968). 3.08.090 Tax ascertainment - Security for payment. In the case of any sale where the selling price is not separately stated or ascertainable at the time of sale, including leases with option to purchase, rules of the Washington State Department of Revenue relating to ascertainment of the tax and security for payment of the tax shall be administered by appropriate officials. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 7, Vol. N; p. 532, 1968). https:l/www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 10 of 41 3.08.100 Mining property defined - Conditional sale - Lease provisions. Where the transaction involved constitutes a conditional sale of mining property in which the buyer has the right to terminate the contract at any time, and/or a lease and option to buy mining property in which the lessee -buyer has the right to terminate the lease and option at any time, said transaction shall be taxable at the time of execution only on the consideration received by the seller or lessor for execution of such contract; provided, that the tax due on any additional consideration paid by the buyer and received by the seller shall be paid to the county Treasurer: 1. At the time of termination; or 2. At the time all of the transaction is completed except for the delivery of the deed to the buyer; or 3. At the time when the buyer unequivocally exercises an option to purchase the property, whichever of the three events occur first. For the purpose of this chapter, "mining property" means property containing or believed to contain metallic minerals and sold or leased under terms which require the purchaser or lessor to conduct exploration or mining work thereon and for no other use; and "metallic minerals" does not include clays, coal, sand and gravel, peat, gypsite, or stone, including limestone. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5,1977; Ord. 68-1 § 8, Vol. N, p. 533, 1968). 3.08.110 Standing timber sale - Affidavit. Where the transaction involved constitutes a sale of standing timber under this chapter and the selling price is stated in such conveyance as being determinable in the future on the basis of footage removed or on a stumpage basis, it shall be the duty of the seller to execute and file with the county Treasurer the affidavit mentioned in KCC 3.08.080, stating, in addition to the other requirements, the legal description of the real property on which such standing timber is located and an estimate, to the best of his knowledge, of the selling price ultimately to be received, and shall pay to the county Treasurer under this chapter a sum equal to one percent of such estimated selling price, which sum shall not be credited by the Treasurer to the school fund but shall be retained in a separate account. On the expiration date of such timber contract, if not extended, or at the time cutting and removal is completed, whichever is earlier, it shall be the duty of the seller to execute and file with the county Treasurer an additional affidavit in the above form setting price actually paid. In the event such amount results in a tax greater than the sum theretofore paid on the estimate, the seller shall pay such additional amount to the county Treasurer, who shall thereupon place this amount, together with the sum originally deposited, to the credit of the school fund in the usual manner. In the event such amount is less than the original estimate, the Treasurer is directed to refund the excess payment to the taxpayer and credit the balance to the school fund as above. (Ord. 9904,1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 9, Vol. N, p. 533, 1968). 3.08.120 Affidavit filing - Copies. The Treasurer shall retain and file the original of the affidavit mentioned in KCC 3.08.080, and shall furnish one copy to the county assessor. (Ord. 99-04,1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 10, Vol. N, p. 533, 1968). https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners 1 County Code Title 3 Revenue and ... Page 1 I of 41 3.08.130 Tax payment - Interests. The tax imposed hereunder shall become due and payable immediately at the time of sale, and if not so paid within 30 days, shall bear interest at the rate of one percent per month from date of sale. (Ord. 99- 04,1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 11, Vol. N, p. 533, 1968). 3.08.140 Credit to school fund. The proceeds of the tax imposed hereunder shall be credited to the county school fund monthly and shall be used exclusively for the support of the common schools; provided, that one percent of the proceeds of this tax shall be credited to the county current expense fund, out of which all cost and expense of administering this chapter shall be paid. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 12, Vol. N, p. 533, 1968). 3.08.150 Refunds. If, upon written application by a taxpayer to the Treasurer for a refund hereunder, or upon examination of the records by the Treasurer without such application, it appears that within one year preceding such application or examination a tax has been charged hereunder in excess of the amount actually due or upon a sale or other transfer herein declared to be exempt from tax hereunder, such excess amount or improper payment shall be refunded by the Treasurer to the taxpayer. No refund shall be made with respect to any payment made more than one year before the date of application or examination. (Ord. 99-04,1999; Ord. 79-1, 1979; Ord. 77-5,1977; Ord. 68-1 § 13, Vol. N, p. 533, 1968). Chapter 3.09 REAL ESTATE SALES EXCISE TAX Sections 3.09.010 Imposition. 3.09.020 Rate. 3.09.030 Disposition and distribution of proceeds. 3.09.040 Taxes lien on property - Enforcement. 3.09.050 Taxes seller's obligation - Choice of remedies. 3.09.060 Payment and collection - Evidence - Recording. 3.09.010 Imposition. There is hereby imposed an excise tax on each sale of real property in the unincorporated areas of Kittitas County as authorized by RCW 82.46.010(1). (Ord. 99-04,1999; Ord. 86-6 § 1, 1986), 3.09.020 Rate. The rate of the tax imposed by KCC 3.09.010 shall be one quarter of one percent of the selling price. (Ord. 99-04,1999; Ord. 86-6 § 2, 1986). 3.09.030 Disposition and distribution of proceeds. 1. The county Treasurer shall place one percent of the proceeds of the tax herewith imposed in the county current expense funds to defray the costs of collection. The remaining proceeds from the tax hereby imposed shall be placed in the county capital improvements fund. (Ord. 99-04,1999; Ord. 86-6 § 3, 1986). https://www.co.kittitas.wa.usiboe/countycode/tit]eO3.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code Title 3 Revenue and ... Page 12 of 41 3.09.040 Taxes lien on property - Enforcement. The tax hereby imposed and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. (Ord. 99-04, 1999; Ord. 86-6 § 4, 1986). 3.09.050 Taxes seller's obligation - Choice of remedies. The tax hereby imposed is the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 99-04, 1999; Ord. 86-6 § 5, 1986). 3.09.060 Payment and collection - Evidence - Recording. The tax herein imposed shall be paid to and collected by the county Treasurer. The county Treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county Treasurer for the payment of the tax hereby imposed shall be evidence of the satisfaction of the lien imposed herein and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county Treasurer. (Ord. 99-04, 1999; Ord. 86-6 § 6, 1986). Chapter 3.12 REAL ESTATE SALES - MINIMUM PRICING SCHEDULE (Repealed by Ord. 99-04) Chapter 3.14 TIMBER HARVESTERS EXCISE TAX Sections 3.14.010 Tax imposed. 3.14.020 Determination of tax. 3.14.030 Administration and collection. 3.14.040 Timber tax account. 3.14.050 Contract with Department of Revenue. 3.14.060 Agreement to inspection of records. 3.14.070 Severability, 3.14.080 Repealer. 3.14.090 Effective date. https://www.co.kttitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code I Title 3 Revenue and ... Page 13 of 41 3.14.010 Tax imposed. There is imposed and shall be collected, on and after January 1, 2005, an excise tax on every person in the county engaging in business as a harvester as defined by RCW 84.33.035. The tax shall be paid, collected and remitted to the Department of Revenue of the State of Washington at the time and in the manner prescribed by RCW 84.33.086. (Ord. 2004-45; Ord. 99-04; Ord. 84-3) 3.14.020 Determination of tax The tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035, harvested from privately -owned land within the county, multiplied by a rate of four percent (4%), and harvested from publicly -owned land within the county, multiplied by the following rates: 1. For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent; 2. For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent; 3. For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent; 4. For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent, 5. For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent; 6. For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent; 7. For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent; 8. For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent; 9. For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent, 10. For timber harvested January 1, 2014, and thereafter, 4.0 percent. Any harvester, as defined in RCW 84.33.035, incurring less than $50.00 tax liability in any calendar quarter, is excused from the payment of the tax imposed by [KCC 3.14.010], but may be required by the Department of Revenue to file a return even though no tax may be due. (Ord. 2004-45; Ord. 99-04; Ord, 84-3) 3.14.030 Administration and collection. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 84.33 and all sections of RCW 82.32 (as now existing or hereafter amended), except RCW 82.32.045 and 82.32.270, shall apply with reference to the taxes imposed under this ordinance. (Ord. 2004-45; Ord. 99-04; Ord. 84-3) 3.14.040 Timber tax account. There is created a county timber tax account for deposit of moneys distributed to the county as provided by RCW 84.33.081(1). (Ord. 2004-45; Ord. 99-04; Ord. 84-3) 3.14.050 Contract with Department of Revenue. The county is authorized to contract with the Department of Revenue (prior to the effective date of this ordinance) for the administration and collection of the tax imposed by [KCC 3.14.010] and to provide in such agreement for payment of the costs of collection and administration incurred by the Department of Revenue as directed by RCW 84,33.081. The Prosecuting Attorney of Kittitas County shall first approve the form and content of the contract. (Ord. 2004-45; Ord. 99-04; Ord. 84-3) 3.14.060 Agreement to inspection of records. The county agrees to give to the Department of Revenue such facts and information and to permit the Department to inspect its records in connection with the imposition, collection and administration of the https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 1 21712 0 2 0 Kittitas County Board of County Commissioners County Code. Title 3 Revenue and ... Page 14 of 41 tax imposed by [KCC 3.14.0101, as may be necessary to permit the county to obtain facts and information from, and inspect the records of, the Department of Revenue to facilitate the administration of the tax and insure the correct distribution of its proceeds as provided by RCW 84.33. (Ord. 2004-45; Ord. 99-04; Ord. 84-3) 3.14.070 Severability. If any provision of this ordinance or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected. (Ord. 2004-45; Ord. 99-04; Ord. 84-3) 3.14.080 Repealer. To the extent that any previously enacted Ordinance, adopted by the Board of County Commissioners is inconsistent with the adoption and provisions of this Ordinance, such prior Ordinance(s) or those sections of such Ordinance are repealed. (Ord. 2004-45) 3.14.090 Effective date. This ordinance shall take effect January 1, 2005. (Ord. 2004-45) Chapter 3.16 LEASEHOLD EXCISE TAX Sections 3.16.010 Levy. 3.16.020 Rate - Credits. 3.16.030 Credit for other leasehold excise taxes. 3.16.040 Administration and collection. 3.16.050 Certain leasehold interests exempt. 3.16.060 Records inspection. 3.16.070 Contract for administration and collection authorized. 3.16.010 Levy. There is levied and there shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the county through a "lease -hold interest," as defined by RCW 82.29A.020. The tax shall be paid, collected, and remitted to the Department of Revenue of the state at the time and in the manner prescribed by RCW 82.29A.050. (Ord. 99-04,1999; Ord. Vol. 2, p. 135 § 1, 1976). 3.16.020 Rate - Credits. The rate of the tax imposed by KCC 3.16.010 shall be six percent of the taxable rent (as defined by RCW 82.29A.020); provided, that the following credits shall be allowed in determining the tax payable: 1. With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by RCW 82.29A.020) since that date, and excluding from such credit any lease or agreement including options to renew which extends beyond January 1, 1985, as follows: https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code I Title 3 Revenue and ... Page 15 of 41 ij. With respect to taxes due in calendar year 1976, a credit equal to 80 percent of the tax produced by the above rate; b. With respect to taxes due in calendar year 1977, a credit equal to 60 percent of the tax produced by the above rate; c. With respect to taxes due in calendar year 1978, a credit equal to 40 percent of the tax produced by the above rate; d. With respect to taxes due in calendar year 1979, a credit equal to 20 percent of the tax produced by the above rate; 2. With respect to a product lease (as defined by RCW 82.29A.020), a credit of 33 percent of the tax produced by the above rate. (Ord. 99-04,1999; Ord. Vol. 2, p. 135 § 2, 1976). 3.16.030 Credit for other leasehold excise taxes. There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by RCW 82.29A.040 and imposed upon the same taxable event by any city or town. (Ord. 99-04,1999; Ord. Vol. 2, p. 135 § 3, 1976). 3.16.040 Administration and collection. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.29A RCW. (Ord. 99-04,1999; Ord. Vol. 2, p. 135 § 4, 1976). 3.16.050 Certain leasehold interests exempt. Leasehold interests exempted by RCW 82.29A.130, as it now exists or may hereafter be amended, shall be exempt from the tax imposed pursuant to KCC 3.16.010. (Ord. 9904,1999; Ord. Vol. 2, p. 135 § 5, 1976). 3.16.060 Records inspection. The county consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 6, 1976). 3.16.070 Contract for administration and collection authorized. The chairman of the board of county commissioners is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by KCC 3.16.010; provided, that the prosecuting attorney shall first approve the form and content of the contract. (Ord. 99-04,1999; Ord. Vol. 2, p. 135 § 7, 1976). Chapter 3.20 TRANSIENT OCCUPANCY TAX Sections 3.20.010 Tax levy. 3.20.015 Special lodging excise tax levy. 3.20.020 Allowance of credit against tax. 3.20.025 Credit against state sales tax. 3.20.030 Collection by seller. https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 16 of 41 3.20.040 Selling price. 3.20.050 Payment of tax. 3.20.060 Proceeds to be credited to =+ special fund - Limitation on use - Investment. 3.2 0.010 Tax levy. There is levied and there shall be collected subject to the conditions set forth in this chapter a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court, trailer camp, and the granting of any similar license to use real estate, as distinguished from the renting or leasing of real property; provided, that it shall be presumed that the occupancy of real property for continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 99-04, 1999; Ord. 78-2, 1978). 3.20.015 Special lodging excise tax levy. There is levied and there shall be collected, subject to the conditions set forth in this chapter, a Special Lodging Excise Tax Levy as authorized by RCW 67.28.181 of two percent on the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court, trailer camp, and the granting of any similar license to use real estate, as distinguished from the renting or leasing of real property, provided that it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 2009-10, 2009). 3.20.020 Allowance of credit against tax. A credit is herewith allowed against the taxes imposed herein for the full amount of any city tax imposed pursuant to RCW 67.28.180 or 67.28.181. (Ord. 2009-09, 2009; Ord. 99-04, 1999; Ord. 78-2, 1978). 3.20.025 Credit Against State Sales Tax. The tax collected under KCC 3.20.010 shall be credited against the amount of sales tax due to the state under chapter 82.08 RCW on the same sale of lodging services. (Ord. 2009-10). 3.20.030 Collection by seller. The taxes herein imposed shall be collected by every person who makes a sale of the services herein defined whether as an agent, broker, or principal. The percentage of tax herewith imposed shall be imposed upon the full selling price. The collection of taxes imposed by KCC 3.20.015 shall commence upon July 1, 2009, as allowed under RCW 82.14.055 (3)(a). (Ord. 2009-10, 2009; Ord. 99-04,1999; Ord. 78-2, 1978). 3.20.040 Selling price. "Selling price" means the consideration, whether money, credits, rights, or other property, expressed in the terms of money, paid or delivered by a buyer to a seller, all without any deduction on account of the cost of labor, interest, discount, delivery costs, taxes, or any other expenses whatsoever, paid or accrued, and without any deduction on account of losses. (Ord. 99-04,1999; Ord. 78-2, 1978). 3.20.050 Payment of tax. Any seller, who is required to collect any tax hereunder for Kittitas County, shall pay such tax to such municipality by paying the same over to the Department of Revenue of the state as the same would be https://vvww.co.kittitas.wa.us/boe/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 17 of 41 paid under Chapter 82.08 RCW. The county herewith designates the Washington State Department of Revenue to perform the collection of such taxes on behalf of the county as provided in Chapter 67.28 RCW. (Ord. 99-04,1999; Ord. 78-2,1978). 3.20.060 Proceeds to be credited to a special fund - Limitation on use - Investment. All taxes levied and collected under this chapter shall be credited to a special fund in the treasury of the county. Such taxes shall be levied only for the purpose of paying all or any part of the cost of acquisition, construction or operating a stadium facilities, convention center facilities, performing arts center facilities and/or visual art center facilities or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose or purposes under Chapter 67.28 RCW, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion within the county, and until withdrawn for use, the moneys accumulated in such fund or funds may be invested in interest-bearing securities by the county Treasurer in any manner authorized by law. (Ord. 2009-10, 2009; Ord. 99-04,1999; Res. 82-4,1982; Ord. 78-2,1978). Chapter 3.22 ADMISSIONS TAX Sections 3.22.010 Definitions. 3.22.020 Imposition. 3.22.030 Exemptions. 3.22.040 Price to show on ticket. 3.22.050 Collection and payment. 3.22.060 Penalty for late payment. 3.22.070 Registration. 3.22.080 Successor to business. 3.22.090 Recordkeeping. 3.22.100 Rules and regulations adopted by the County. 3.22.110 Effective date. 3.22.120 Violation penalty. 3.22.130 Jurisdiction. 3.22.140 Revenue from admissions tax. 3.22.145 Chargeoff of uncollected taxes. 3.22.150 Severability. 3.22.160 General administrative, confidentiality, and enforcement provisions. Previously repealed by Ord. 2001-05. 3.22.010 Definitions. For purposes of this chapter, words and phrases shall have the following meanings: a. "Admissions charge," in addition to its usual and ordinary meaning includes but shall not be limited to a charge for participation in an event or activity; a charge made for season tickets or subscriptions, or a charge made for use of seats and tables, reserved or otherwise, and other similar https://www.co.kittitas.wa.us/boc/countycode/titic03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 18 of 41 accommodations; and a charge made for rental or use of equipment or facilities for purpose of recreation or amusement, and where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which a general admission is charged, the combined charges shall be considered as an admission charge. A donation for admittance shall also be deemed an admission charge. Admission charge includes any money paid within or without of Kittitas County for any of the kinds of admission charges defined herein so long as the facilities, entertainment, recreation or amusement privilege derived from such admission charge occurs in Kittitas County. b. "Auditor" means the Kittitas County Auditor's Office. c. "County" means the County of Kittitas, State of Washington. d. "Nonprofit organization" means any organization organized and operated for charitable, education or other purposes, which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, as amended, and which is also registered with the Washington Secretary of State. e. "Person" means any individual, receiver, assignee, firm, partnership, joint stock company, association, society, corporation, or any group of individuals acting as a unit whether mutual, cooperative, fraternal, nonprofit or otherwise. It shall not include the State of Washington nor the U.S. government. f. "Place" means and includes, but is not restricted to theaters, dancehalls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, carnivals, fairs, rodeos, concerts, mountain recreation areas, snow recreation areas, bowling alleys and golf courses, marathon, bicycle, horse, or motor vehicle routes. g. "Treasurer" means the Kittitas County Treasurer's Office. (Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.020 Imposition. a. There is levied and imposed an admissions tax in the amount of five percent (5%) of the admission charge. Such taxable activities or events, unless exempted in Section 3.22.030 herein, include but are not limited to: i. golf ii. rodeos iii. county fairs iv. circuses v. bowling vi. football, basketball, and baseball games vii. snow tubing/sledding areas viii. cinema and films ix. musical concerts or other performances x. cross country ski area A. rental of equipment and/or facilities for the purpose of recreation or amusement. b. Such admissions tax is levied and imposed upon any person (including children, without regard to age) who pays an admission charge to any place not exempted in Section 3.22-030 herein, including persons who are admitted at reduced rates to any place for which other persons pay a charge or a regular higher price for the same or similar privileges or accommodations. https://vvww.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code ' Title 3 Revenue and ... Page 19 of 41 (Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.030 Exemptions. a. The admissions tax imposed by this ordinance shall not apply to the purchase of a permit from a governmental entity, including but not limited to Discover Passes, Groomed Trail Passes, and Snow Park Permits. b. The admissions tax imposed by this ordinance shall not apply to any person paying an admission to any activity or event sponsored or conducted by an "elementary" or "secondary" school. For purposes of this ordinance "elementary" or "secondary" school means a school enrolling students in grades kindergarten through twelve. c. The admissions tax imposed by this ordinance shall not apply to any portion of an admission charge which is designated for donation to a nonprofit organization as defined in this chapter, provided: to otherwise qualify for this exemption, the natural or corporate person charging admission to any place must: obtain advanced, written approval from the legislative authority of the county; clearly identify the portion of the admission charge designated as a donation on the face of the ticket; and, provide the Treasurer with sufficient documentation, including books, records and/or accounts, to clearly establish donated amounts collected and delivered to the nonprofit organization, by December 31st of each year d. The admissions tax imposed by this ordinance shall not apply to a charge or fee paid by contestants in order to participate in an event or activity, if the charge or fee paid is actually used to fund cash payouts to the contestants. Any portion of such charge or fee that is not used to fund cash payouts to the contestants is still subject to the admissions tax. This exemption does not apply to charges or fees paid by spectators to the event or activity, even if such charge or fee is used to fund cash payouts e. The admissions tax imposed by this ordinance shall not apply to a charge or fee paid to participate in or attend: weddings, graduation parties, birthday parties, family reunions, or corporate gatherings where the attendees are employees or other close affiliates of the corporation. This exemption only applies to the portion of the charge or fee used to cover the cost of the event or activity. This exemption does not apply to: 1) businesses; 2) any event or activity that is publicly advertised and open to the general public; or 3) any event or activity listed in Section 3.22.020(a). (Ord. 2020-003, 2020; Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.040 Price to show on ticket. Whenever a charge is made for admission to any place, a serially numbered or reserved ticket shall be furnished to the person paying such charge unless written approval has been obtained from the Treasurer to use a turnstile or other counting device which will accurately count the number of paid admissions. The established admission price, admissions tax imposed by this ordinance, and total price at which every such admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which shall be taken up by the management of the place to which admission is gained, and such part of the ticket must also be kept and preserved by management for a period of five (5) years, as provided for by KCC 3.22.090. The admissions tax due shall be based on the established price printed on each ticket. When a charge is made for admission, a sign must also be posted in a conspicuous place on the entrance or ticket office which breaks down the admission charge as follows: https:l/www.co.kittitas.wa.usiboe/countycode/titleO3.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 20 of 41 Admission charge . . . . . . . . county admissions tax . . . . . . . Total price . . . . . (Ord. 2020-003, 2020;Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.050 Collection and payment. a. Any person, including any municipal or quasi -municipal corporation, who receives any payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment and shall remit the same as provided for in this section. The tax imposed shall be collected at the time admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Treasurer in quarterly or monthly installments on or before the last day of the month next succeeding the end of the quarterly or monthly period in which the tax is collected or received. The county may extend the time for making and filing the return and remittance of the tax for a period not to exceed thirty (30) days. Payment or remittance of the tax collected may be made by check or credit card, unless payment or remittance is otherwise required by the county. Checks should be made payable to the Kittitas County Treasurer. Payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax unless the check is honored and in the full and correct amount. Any person receiving any payment for admissions shall make out a return upon such forms providing the information the county may require. Whenever any person makes an admission charge which is subject to the law levied in this ordinance, and the same is of a transitory or temporary nature, of which the county shall be the judge, the county shall require the report and remittance of the admissions tax immediately upon the collections of the tax at the conclusion of the performance or exhibition, or at the conclusion of a series of performances or exhibitions, or at such other time as the county shall determine. The Treasurer may require the person owing the tax to the County under this ordinance to deposit a sum of money or bond in advance of any performance, show or amusement. This deposit or bond shall be returned upon the faithful compliance with the provisions of this ordinance. b. Failure to comply with any requirements of the county as to reporting and remitting the tax shall be a violation of this ordinance. c. The books, records and accounts of every person collecting a tax levied in this ordinance shall, as to admission charges and tax collections, be subject to examination and audit by the Treasurer at all reasonable times. (Ord. 2020-003, 2020; Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.060 Penalty for late payment. a. If payment of any tax due under this ordinance is not received by the Treasurer by the last day of the month in which the tax was due, there shall be added to such tax a penalty of fifteen percent (15%) of the tax due. b. The Treasurer shall notify the taxpayer by mail of the amount of any penalties so added or assessed and these shall become due and payable within thirty (30) days from the date of such notice. c. In addition to this penalty, the Treasurer may charge the taxpayer interest of one percent of all taxes due for each thirty day period or portion thereof that such amounts are past due. https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners f County Code I Title 3 Revenue and... Page 21 of 41 d. Failure to make payment in full of all tax amounts and penalties within sixty (60) days following the day the tax amount initially became due shall be a civil and/or criminal violation of this section. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.070 Registration. Any person conducting or operating any activity for which an admission charge is made shall register on the Treasurer's admissions tax website: www.co.kittitas.wa.us/admissions/. (Ord. 2020-003, 2020; Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.080 Successor to business. Whenever any person required to pay a tax under this ordinance shall quit business or otherwise dispose of his or her business, any admissions tax payable shall immediately become due and payable, and if such tax is not paid by such person within ten (10) days from the date of such sale, exchange or disposal of the business, the purchaser or successor shall also become liable for the payment of the full amount of such tax plus accrued penalties. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.090 Recordkeeping. It shall be the duty of every person liable for any tax imposed by this ordinance to keep and preserve for a period of five (5) years suitable records as may be necessary to determine the amount of any tax for which he or she may be liable under the provisions of this ordinance. Any taxpayer who fails to comply with the requirements of this section is forever barred from questioning, in any court action or proceedings, the correctness of any assessment of taxes made by the County based upon any period for which such suitable records have not been so kept and preserved. (Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.100 Rules and regulations adopted by the County. The county shall have the power to adopt rules and regulations not inconsistent with the terms of this ordinance for carrying out and enforcing the payment, collection and remittance of the tax levied by this ordinance and a copy of the rules and regulations shall be on file and available for public examination at the Treasurer's Office. The Treasurer is specifically authorized to create processes, procedures, or forms necessary to accurately audit, collect, or appeal the taxes authorized by this chapter. Failure or refusal to comply with any rules and regulations shall be deemed a violation of this ordinance. (Ord. 2020-003, 2020; Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.2 2.110 Effective date. This ordinance shall become effective, against all persons, thirty (30) days after passage by the Board of County Commissioners. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.120 Violation penalty. a. The tax imposed under this ordinance shall be deemed to be held in trust by that person required to collect the tax until it is paid to the County as herein provided. It is a misdemeanor for any person receiving payment of the tax and appropriating or converting the same to his or her own use or to any use other than the payment of the tax as provided in this ordinance to the extent that the amount of such tax is not available for payment on the due date for filing returns as provided in this ordinance. In addition to civil penalties that may be imposed, each person found guilty of violating https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code. Title 3 Revenue and... Page 22 of 41 the provisions of this subsection, unless otherwise specified, shall be subject to criminal penalties of a fine not to exceed one thousand dollars ($1000) or imprisonment not to exceed ninety (90) days in jail, or to both a fine and imprisonment. b. Any person required to collect the tax imposed under this ordinance who fails to collect the same, or having collected the same, fails to remit the same, to the County in the manner prescribed by this ordinance, whether such failure be the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the County for the amount of such tax. c. It is a misdemeanor punishable by a fine of not exceeding one hundred dollars for any person who is required by KCC 3.22.040: 1) to fail to furnish a serially numbered or reserved ticket to a person paying the admissions charge; or 2) to fail to conspicuously and indelibly print or write the price (exclusive of the tax to be paid by the person paying for admission) on the face or back of that part of the ticket which is to be taken up by the management of the place for which an admission charge is exacted. Each and every violation or failure to comply with the provisions of KCC 3.22.040 shall constitute a separate offense. (Ord. 2018-007, 2018; Ord, 2016-003, 2016; Ord. 2016-001, 2016) 3.22.130 Jurisdiction. The admissions tax enacted by this ordinance shall be imposed in all areas of Kittitas County except for incorporated areas of the County where the city or town has levied a similar tax within its corporate limits. The admissions tax levied and imposed by this ordinance shall be payable where the admission charge was paid within or without the geographical boundaries of Kittitas County so long as the facilities, entertainment, recreation or amusement privileges derived from such admission charge occurs in Kittitas County. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.140 Revenue from admissions tax. The revenue from the admissions tax collected under this ordinance shall be deposited in the County General Fund and distributed in the following manner: a. The Auditor and Treasurer shall retain funds as specifically approved annually by the Board of County Commissioners for expenses directly related to implementing and collecting the tax; then b. The first $100,000 in admissions tax collected each year after expenses in Section 14 (a) shall be dedicated for use by the Kittitas County Public Health Department; then c. All taxes collected in addition to those in Sections 14 (a) and (b) shall be placed into the County General Fund and allocated annually at the discretion of the Board of County Commissioners. (Ord. 2020-003, 2020; Ord. 2016-003, 2016; Ord. 2016-001, 201.6) 3.22.145 Chargeoff of uncollectible taxes. a. Every year, on the first day of February, the Treasurer shall present to the Board of County Commissioners a list of all accounts receivable under this ordinance, which shall include a statement describing the status and collection efforts made against each account. b. Any tax or penalty which the Treasurer deems to be uncollectible may be transferred from accounts receivable to a suspense account and cease to be accounted an asset. However, any item so transferred shall continue to be a debt due the County from the taxpayer and may at any time within https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 23 of 41 twelve years from the filing of a warrant covering such amount with the clerk of the superior court be transferred back to accounts receivable for the purpose of collection. The Board of County Commissioners, by resolution, may authorize the Treasurer to charge off as finally uncollectible any tax or penalty which it deems uncollectible at any time after twelve years from the date that the last tax return for the delinquent taxpayer was or should have been filed if the Treasurer is satisfied that there are no cost-effective means of collecting the tax or penalty. c. Notwithstanding subsection (a) of this section, the Board of County Commissioners, by resolution, may authorize the Treasurer to charge off any tax owed by a taxpayer under this chapter, including any penalty or interest thereon, if the Treasurer ascertains that the cost of collecting that tax would be greater than the total amount which is owed or likely in the near future to be owed by, and collectible from, the taxpayer. (Ord. 2020-003, 2020; Ord. 2018-007, 2018) 3.22.150 Severability. If any provision of this ordinance or its application to any person or circumstances is held invalid, the remainder of the ordinance or the application of the provision to other persons or circumstances is not affected. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.160 General administrative, confidentiality, and enforcement provisions. As allowed by RCW 36.38.020(13), the county adopts and incorporates into this ordinance all of the applicable general administrative, confidentiality, and enforcement provisions contained in RCW 82.32.010 through 82.32.340 and 82.32.380, as currently written or as may be amended in the future, except that in all such adopted and incorporated provisions, unless otherwise indicated by the context of said sections, (a) the term "Kittitas County Treasurer" shall be substituted for each reference made in said sections to the "department," the "department of revenue," "any employee of the department," or "director of the department of revenue"; (b) the name of the "Kittitas County" shall be substituted for each reference made in said sections to the "state" or to the "state of Washington"; (c) the term "this ordinance" shall be substituted for each reference made in said sections to "this chapter"; (d) the name of "Kittitas County" shall be substituted for each reference made in said sections to "Thurston county"; and (e) the term "board of county commissioners" shall be substituted for each reference made in said sections to the "director of financial management." (Ord. 2018-007, 2018) Chapter 3.24 CUMULATIVE RESERVE FUNDS Sections 3.24.010 Capital projects. 3.24.020 Unemployment compensation tax. 3.24.030 Repealed. 3.24.040 Repealed. 3.24.050 Drug enforcement. 3.24.010 Capital projects. Closed by Res. 84-96. (Ord. 99-04,1999; Res. 78-64,1978). https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners 'County Code I Title 3 Revenue and ... Page 24 of 41 3.24.020 Unemployment compensation tax. A fund to be known and designated as the "cumulative reserve fund for unemployment compensation tax" is established. The amount of $28,554 is herewith credited to said fund, and for each successive year hereafter the county shall designate such funds as it deems appropriate to be credited to said fund. (Ord. 99-04,1999; Res. 78-65, 1978). 3.24.030 Vacation and sick leave. Repealed by Ord. 99-04. (Res. 78-66,1978). 3.24.040 Federal anti -recession. Repealed by Ord. 99-04. (Res. 78-67,1978). 3.24.050 Drug enforcement. 1. There is established a cumulative reserve fund for the purpose of accumulating funds to be used in drug enforcement activities carried on by law enforcement agencies in Kittitas County relating to the unlawful possession, manufacture and delivery of controlled substances and legend drugs. Such funds shall be known as the "drug enforcement reserve fund." 2. This fund is established under the authority of RCW 36.33.020 through RCW 36.33.040. Any balance in said fund at the end of the budget year shall not lapse nor shall the same be a surplus which may be used for any purpose other than herein specified, except as provided by law. 3. There shall be deposited to the drug enforcement reserve fund such money as may be transferred thereto by order of the board of county commissioners together with such other money as shall be received from the courts under the provisions of RCW 9.95.210(4) and RCW 9.92.060 (4). 4. Funds on deposit in the drug enforcement reserve fund shall be deposited and invested in the manner prescribed by law for the deposit and investment of county funds and any income or increase therefrom shall be paid into the drug enforcement reserve fund. 5. Funds shall be disbursed from the fund to a law enforcement agency only on order of the court and the court shall order disbursement only on the application of the prosecuting attorney or his deputy. For the purpose of this section an order of a court commissioner shall be considered an order of the court. Upon presentation to the county auditor of an order of the court to disburse funds to a local law enforcement agency, the auditor shall forthwith draw a warrant on the drug enforcement reserve fund in favor of the law enforcement agency. 6. Any law enforcement agency receiving funds under the provisions of this section shall within 90 days of receipt of the funds make a return to be filed with the county clerk and a copy to the prosecuting attorney reporting how said funds were used and returning said funds to the clerk or explaining why said funds cannot be returned. 7. Upon return of funds to the clerk they shall be transmitted to the county Treasurer for redeposit to the drug enforcement reserve fund. (Ord. 99-04,1999; Res, 84-31, 1984). Chapter 3.28 TRAVEL EXPENSE REVOLVING FUND https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code ' Title 3 Revenue and ... Page 25 of 41 Sections 3.28.010 Authorization. 3.28.020 - 3.28.060 Repealed, 3.28.070 Default - Delinquent payment - Unauthorized expenditures. 3.28.010 Authorization. Pursuant to RCW 42.24.130, there is authorized an advance travel expense revolving fund which shall be used solely for the purpose of making advances for travel expenses to personnel of the county sheriff's department on official business. (Ord. 99-04,1999; Ord. 7682 § 1, 1976). 3.28.020 Amount deposited. Repealed by Ord. 99-04. (Ord. 76-82 § 2, 1976). 3.28.030 Signature required. Repealed by Ord. 99-04. (Ord. 76-82 § 3, 1976). 3.28.040 Register - Accounting. Repealed by Ord. 99-04. (Ord. 76-82 § 4, 1976). 3.28.050 Advances - Requests. Repealed by Ord. 99-04. (Ord. 76-82 § 5, 1976). 3.28.060 Advances - Settlement. Repealed by Ord. 99-04. (Ord. 76-82 § 6, 1976). 3.28.070 Default - Delinquent payment - Unauthorized expenditures. Any default in accounting for or repaying an advance shall render the full amount which is unpaid immediately due and payable with interest at the rate of 10 percent per year from the date of default until repaid. No advance of any kind may be made to any officer or employee at any time when he is delinquent in accounting for or repaying a prior advance. No such advance shall be considered for any purpose as a personal loan to such officer or employee and any unauthorized expenditure of such funds shall be considered a misappropriation of public funds. (Ord. 99-04, 1999; Ord. 76-82 § 7, 1976). Chapter 3.32 VICTIM/WITNESS FUND Sections 3.32.010 Established. 3.32.020 Budget - Expenditures. 3.32.010 Established. The county Treasurer is directed to establish the prosecuting attorney's victim/witness fund, to be used exclusively for the administration of a victim/witness program by the Kittitas County prosecuting attorney. The funds shall not lapse and shall supplement and not supplant any existing funds for the prosecuting attorney. (Ord. 99-04, 1999; Res. 82-10, 1982). https://www.co.kttitas.wa.uslboc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code I Title 3 Revenue and ... Page 26 of 41 3.32.020 Budget - Expenditures. The prosecuting attorney shall submit an appropriate budget for the victim/witness funds and that the expenditure of the fund shall be subject to the adoption of the budget and approval of the plan by the Department of Labor and Industries. (Ord. 99-04, 1999; Res. 82-10, 1982). Chapter 3.36 COMPUTER DEBT SERVICE FUND (Repealed by Ord. 99-04) Chapter 3.40 PROPERTY TAX REFUNDS Sections 3.40.010 Petitions - Filing requirements. 3.40.020 Issuance - Review requirements. 3.40.010 petitions - Filing requirements. Petitions for refund of taxes under Chapter 84.69 RCW shall be filed with the Treasurer or the assessor on forms provided by the assessor. The assessor shall review all petitions for refund that involve issues within the assessor's statutory responsibilities and determine whether the provisions of RCW 84.69.020 or RCW 84.60.050 are satisfied. The assessor shall forward all petitions to the county Treasurer with an indication of whether the assessor determined that the provisions of RCW 84.69.020 or RCW 84.60.050 were satisfied, were not satisfied, or if no such determination was made because the issues involved were not within the assessor's statutory responsibilities. (Ord. 99-04, 1999; Ord. 89-7 § 1, 1989). 3.40.020 Issuance - Review requirements. If the Treasurer receives a petition from the assessor with an indication by the assessor that the provisions of RCW 84.69.020 or RCW 84.60.050 have been satisfied and if the Treasurer determines that the petition was filed within the time limits set forth in RCW 84.69.030, the Treasurer shall grant the petition and issue a tax refund to the petitioner. if the Treasurer receives a petition involving issues outside of the assessor's statutory responsibilities that therefore has not been reviewed to determine whether the provisions of RCW 84.69.020 were satisfied, the Treasurer shall make such a review. After review, if the Treasurer finds that the provisions of RCW 84.69.020 are satisfied and that the petition was timely filed, the Treasurer shall grant the petition and issue a tax refund to the petitioner. (Ord. 99-04, 1999; Ord. 89-7 § 2, 1989). Chapter 3.44 ENHANCED 911 EXCISE TAX Repealed by Ordinance[) 0-2010-009,2010. https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code Title 3 Revenue and ... Page 27 of 41 Chapter 3.45 ENHANCED E911 EXCISE TAX Sections 3.45.010 Effective Date of Tax. 3.45.015 Telephone Switched Access Line Excise Tax. 3.45.020 Radio Access Lines Excise Tax. 3.45.025 Interconnected Voice Over Internet Protocol Service Lines Excise Tax. 3.45.030 Use of proceeds. 3.45.035 Tax Collection. 3.45.040 Remittance and Deposit of Taxes. 3.45.045 Notice to Local Exchange Companies, Radio Communications Service Companies, and Interconnected Voice Over Internet Protocol Service Companies. 3.45.050 Severability, 3.45.010 Effective Date of Tax. The effective date of the tax imposed in this chapter shall be January 1, 2011. 0-2010-009, 2010) 3.45.015 Telephone Switched Access Line Excise Tax. 1. An excise tax in the amount of $0.70 per month for each telephone switched access line, as defined in RCW 82.14B.020, is imposed on each switched access line in Kittitas County. 2. Taxes imposed under this section shall be collected from the user by the local exchange company, as defined in RCW 82.1413.020, providing the switched access line. The local exchange company shall state the amount of tax separately on the billing statement which is sent to the user. (D 0-2010- 009,2010) 3.45.020 Radio Access Lines Excise Tax. 1. An excise tax in the amount of $0.70 per month for each radio access line by subscribers whose place of primary use is Kittitas County is imposed on each radio access line. 2. An excise tax in the amount of $0.70 per retail transaction within Kittitas County for consumers of prepaid wireless telecommunications services. 3. Taxes imposed under this section shall be collected by each radio communications service company, providing radio access lines to end users whose place of primary use is Kittitas County, each company that resells radio access lines to end users whose place of primary use is Kittitas County, and each seller of prepaid wireless telecommunications services. The radio communications service company or seller shall state the amount of tax separately on the billing statement which is sent to the user. 4. The definitions contained in RCW 82.146.020, and as further amended, are adopted by reference for the purposes of this section. (!l 0-2013-014,2013;r) 0-2010-009,2010) 3.45.025 Interconnected Voice Over Internet Protocol Service Lines Excise Tax. 1. An excise tax in the amount of $0.70 per month for each interconnected voice over internet protocol service line, as defined in RCW 82.14B.020, is imposed on each interconnected voice over internet protocol service line whose place of primary use is Kittitas County. https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code . Title 3 Revenue and ... Page 28 of 41 2. The amount of tax shall be uniform for each line and must be levied on no more than the number of voice over internet protocol service lines on an account that are capable of simultaneous unrestricted outward calling to the public switched telephone network. 3. Taxes imposed under this section shall be collected by each interconnected voice over internet protocol service company providing interconnected voice over internet protocol service to end users whose place of primary use is Kittitas County. The interconnected voice over internet protocol service company shall state the amount of tax separately on the billing statement which is sent to the user. 4. To the extent that a local exchange carrier and an interconnected voice over internet protocol service company contractually jointly provide a single service line, only one service company is responsible for remitting the enhanced 911 excise taxes, and nothing in this Chapter precludes service companies who jointly provide service from agreeing by contract which of them shall remit the taxes collected. (D 0-2010-009, 2010) 3.45.030 Use of proceeds. The proceeds of this tax shall be used for an "enhanced 911 telephone system" as defined in RCW 82.146.020. (® 0-2010-009,2010) 3.45.035 Tax Collection. Kittitas County must contract with the Washington State Department of Revenue for the administration and collection of the excise tax as proscribed in Section 4, Chapter 19, Laws of 2010 1 st Special Session. D 0-2010-009,2010) 3.45.040 Remittance and Deposit of Taxes. Each local exchange company, radio communications service company, each seller of prepaid wireless telecommunications services, and interconnected voice over internet protocol service company shall remit all taxes to the Washington State Department of Revenue ("Department") on a tax return provided by the Department. The taxes are due as provided in RCW 82.146.061. (n 0-2013-014,2013; 0-2010-009,2010) 3.45.045 Notice to Local Exchange Companies, Radio Communications Service Companies, and Interconnected Voice Over Internet Protocol Service Companies. Notice of the tax shall be provided by Kittitas County to all the local exchange companies, radio communications service companies, each seller of prepaid wireless telecommunications services, and interconnected voice over internet protocol service companies serving in the County at least 60 days in advance of the date on which the first payment is due. (Ll 0-2013-014,2013;D 0-2010-009,2010) 3.45.050 Severability. If any provision or section of this Chapter shall be held invalid, all other parts, provisions and sections of this Chapter shall continue in full force and effect. (D 0-2010-009, 2010) Chapter 3.46 CURRENT USE OPEN SPACE LAND PROGRAM AND PUBLIC BENEFIT RATING SYSTEM https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code I Title 3 Revenue and ... Page 29 of 41 Sections 3.46.010 Purpose 3.46.020 Administration 3.46.030 Authority and compliance 3.46.040 Scope 3.46.050 Definitions 3.46.060 Eligibility 3.46.070 Application 3.46.080 Application review 3.46.090 Natural resource category priorities and point system 3.46.095 Agriculture preservation 3.46.100 Calculation of value reduction 3.46.110 Assessed valuation schedule 3.46.120 Improvements on open space properties 3.46.130 Signs 3.46.140 Agreements 3.46.150 Participation period 3.46.160 Enforcement 3.46.010 Purpose. The purpose of this Ordinance is to encourage the maintenance, preservation, conservation, and otherwise continue in existence adequate open space lands for the production of food and fiber and to assure the use and enjoyment of natural resource and scenic beauty for the economic and social well- being of the citizens of Kittitas County. Further, the Ordinance is so designed as to permit the continued availability of open space lands through the adoption of a benefit rating system and a potential reduction in assessed value for lands that qualify. (D Ord. 2014-015,2014) 3.46.020 Administration. The County Assessor and the Kittitas County Legislative Authority or designee is vested with the duty of administering, implementing, and interpreting the provisions of this Ordinance. They may prepare and/or require the use of such forms and information as deemed necessary to administer the provisions of this Ordinance. (D Ord. 2014-015, 2014) 3.46.030 Authority. Kittitas County adopts this Ordinance under the authority and requirements of Chapter 84.34 RCW. All lands proposed for acceptance into the current use open space land program shall be in full compliance with all applicable Kittitas County codes. (D Ord. 2014-015, 2014) https://www.co.kittitas.wa.uAoc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code I Title 3 Revenue and ... Page 30 of 41 3.46.040 Scope. This Ordinance shall apply to all public and private lands situated within Kittitas County over which Kittitas County has jurisdiction under the constitutions and laws of the State of Washington and of the United States and shall set forth minimum standards in addition to such other standards that may be applicable. (D Ord. 2014-015,2014) 3.46.050 Definitions. Those definitions set forth in RCW 84.34.020 and WAC 458-30-200, as adopted and hereafter amended, are hereby incorporated by reference and shall govern and control the application and interpretation of this Ordinance. In the case of reference to a specific Kittitas County Code regulation, the definitions within the referenced regulation (for example, the shoreline master program) shall prevail. The following definitions also apply: 1. "Assessor" means the Kittitas County Assessor. 2. "Board" means the Kittitas County Board of County Commissioners 3. "Department" means the Kittitas County Community Development Services. 4. "Designee" means the personnel directed by the Board to act in their behalf. 5. "Development" means structural or land use action 6. "Program" means the Current Use Open Space Land Program and Public Benefit Rating System. Ord. 2014-015, 2014) 3.46.060 Eligibility. 1. All lands within Kittitas County are subject to RCW 84.34.037(1)(7) and may be eligible to be reviewed for enrollment in this program, provided: a. The property proposed for enrollment contains at least one priority resource described in KCC 3.46.090; and b. The property meets the minimum enrollment requirements of the public benefit rating system found in KCC 3.46.100 (a); and c. All fees, assessments, and taxes are paid in full; and d. The property shall be in full compliance with all provisions of this Ordinance, all applicable Kittitas County codes, and RCW 84.34. 2. The following lands or portions thereof, are not eligible for enrollment under this Ordinance: a. Designated open space areas or buffers required as part of an approval for zoning, land use or subdivision requirements other than a cluster or conservation plat; b. Lands or portions thereof which require a membership, are commercial endeavors, or charge rental for such use, including, but not limited to public or private golf courses, country clubs, campgrounds, ski/biking areas and rental parking, and Recreational Vehicle parks. (D Ord. 2014-015, 2014) 3.46.070 Application. https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code Title 3 Revenue and ... Page 31 of 41 Applications for enrollment under this Ordinance, together with the specified fee, shall be filed with the Assessor. The accuracy and completeness of the applications shall be the responsibility of the applicant. The applications shall, at a minimum, contain the following: 1. The applicant shall submit a non-refundable application fee as required by Kittitas County. 2. Completed and signed Open Space application provided by the Washington State Department of Revenue; and A Site Plan Packet of the property including but not limited to; a. A scaled drawing on an 11" by 17" sheet of paper showing the property boundaries and any existing or proposed buildings upon the site, and the location of any gates, fences, or other access obstructions; b. A legal description of the property, parcel or map number, and total number of acres considered for enrollment; c. A narrative statement describing the resources present, with verification as required by Section 3.46.080 d. A detailed narrative description of the method and proposed rules for public access,; e. A certification of payment for property taxes from the county Treasurer prior to recording of the open space agreement that all taxes, assessments, fees, fines, penalties, and/or judgments, outstanding against a parcel of land have been satisfied. f. Multiple parcels adjacent to one another may be consolidated and reviewed under a single application upon approval of a lot combination per KCC 16.08.055. Ord. 2014-015,2014) 3.46.080 Application Review. The following time line shall be used for the processing of all applications for enrollment: 1. The processing schedule that follows intends to (1) provide that applications will be approved or denied within six (6) months following the date the application is deemed complete; and (2) allow sufficient time for County staff to evaluate the applications. 2. Applications will be accepted during either of two (2) submittal periods as follows: a. Applications received during the period January through April shall be reviewed for eligibility during the period May 1st through June 30th. Applications shall be deemed complete by July 1 st of each year, and shall be approved or denied by the County legislative authority by December 31st. b. Applications received during the period July 1st through October 31st shall be reviewed for eligibility during the period November 1 st through December 31 st. Applications shall be deemed complete by December 31st of each year, and shall be approved or denied by the County legislative authority by July 1 st of the following year. c. Applicants whose submittal is deemed incomplete or ineligible shall be notified as soon as reasonably possible in order to identify additional information required to make the application complete, or to give the applicant an opportunity to withdraw the application. 3. An application shall be effective for six (6) months. The continuance of an application beyond six (6) months shall constitute a new application and new application fees apply. The Department may https://www.co.kittitas.wa.us/boc/countycode/titleO3.aspx 12/7/2020 Kittitas County Board of County Commissioners. County Code I Title 3 Revenue and ... Page 32 of 41 waive the additional application fee or extend the application six (6) months if it is determined that administrative review is responsible for the application delay. 4. Public Hearing: a. Upon determining the application complete and following a review by staff of the application, a date and time for a public hearing will be set before the Board of County Commissioners for public hearing. Staff will provide a report and recommendation regarding each case. b. A notice of the application shall follow Kittitas County Code 15A.03.060. c. The notice of the application and public hearing will be sent to all applicable County, State, and federal agencies with interest, for a thirty (30) -day comment and review period. d. Decision-making by the Board shall occur after a public hearing is held obtaining written record from the public, oral testimony, staff presentation of the application on the proposed action. The Department shall notify the Assessor and the landowner of the approval of an application for enrollment under this Ordinance. All denials of an application shall be in writing to the land owner and shall include the reasons for denial. 5. In determining whether an application for open space land classification or reclassification should be approved all or in part as stipulated in RCW 84.34.037, the Board of Commissioners will take cognizance of the benefits to the general welfare of preserving the current use of the property which is the subject of application, and shall consider at a minimum the following: a. The resulting revenue loss or tax shift; b. Whether granting the application will: Conserve or enhance natural, cultural, or scenic resources; ii. Protect streams, stream corridors, wetlands, natural shorelines, floodways and aquifers; iii. Protect geologically hazardous, landslide, or seismic areas; iv. Protect soil resources and unique or critical wildlife and native plant habitat, v. Promote conservation principles by example or by offering educational opportunities; vi. Enhance the value of abutting or neighboring parks, forest, wildlife preserves, nature reservations, sanctuaries, or other open space; vii. Preserve historic and archaeological sites; viii. Preserve visual quality along highway, road, and street corridors or scenic vistas; and ix. Affect any other factors relevant in weighing benefits to the general welfare of preserving the current use of the property. Any appeal of the action for denial or approval of the decision will be filed before Superior Court. In the event a parcel is conveyed while approval of a timely application is pending, the purchaser or transferee shall, upon written request to the department within thirty (30) days from recording of sale, be given the same consideration as the original applicant. The purchaser or transferee shall assume the original applicant's rights and responsibilities in the application process. The purchaser or transferee shall be required to satisfy all requirements that otherwise would have been required. (D Ord. 2014-015, 2014) 3.46.090 Natural Resource Category Priorities and Point System. The intent of the public benefit rating system is to evaluate the retention of "resources and public access" that may be contained on parcels of land in Kittitas County. Several categories of resources are identified for scoring in this system. A maximum of fifty-five percent (55%) reduction in assessed value for all or a portion of a parcel may result from enrollment in this program, and can qualify for as much as seventy- https://www.co.kittitas.wa.us/boe/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 33 of 41 five percent (75%) reduction with enrollment and bonus evaluation per KCC 3.46.100. The parcel, or portion thereof, is assigned a rating and given a percentage of reduction in assessed value for that portion of land that qualifies. The rating and percentage of reduction is dependent upon the type of resource(s) found on the parcel and will be based upon the importance of the resource to the entire Kittitas County environmental system. The application for value reduction will be considered when: 1. Development, other than a single family home, is allowed but not exercised by the landowner for purposes of retention of the resource; or 2. Development allowed by Code cannot occur as a result of resource restriction such as large wetlands, large floodways, historic grounds or similar limitations. Each environmental characteristic related to "open space" will be rated by the following system. 1. High Priority Resources. High priority resources may receive as many as three (3) points for each resource involved in the application, depending upon circumstances of the property. Resources shall be verified pursuant to KCC 3.46.100(2). a. Archaeological Site. (3 points) i. Definition. All known sites and locations of pre -historical or archaeological interest, including but not limited to burial sites, camp sites, rock shelters, caves and the artifacts and implements of the culture. ii. Source. Location and details of known sites are on file at Washington State Office of Archaeology and Historic Preservation. iii. Eligibility. Eligible sites are those which are on file at the Washington State Office of Archaeology and Historic Preservation, or verified by an expert in the field as containing the same features and acceptable by the Office of Archaeology and Historic Preservation for addition to their inventory. If a site is considered as an archaeological site, it will not receive points as a historic site. b. Historical Site (3 points). i. Definition. A building, structure or site which is of significance to the county's cultural heritage including, but not limited to, Native American and pioneer settlements, old buildings, forts, trails, landings, bridges or the sites thereof together with interpretive facilities, and which are identified in the Washington Heritage Register or the National Heritage Register. ii. Source. No comprehensive inventory has been done by the County to date. Refer to state or national registers and inventories at the State Office of Archaeology and Historic Preservation and/or the Kittitas County Historical Society. iii. Eligibility. Eligible sites must be listed in the Washington Heritage Register or the National Heritage Register. If a site is considered as a historic site, it will not receive points as an archaeological site. c. Shoreline Environment. (Up to 3 points) i. Definition. A lake or stream shoreline and its "associated wetlands" designated by the Kittitas County Shorelines Master Program. ii. Source. Official shoreline master program map or associated documents. iii. Eligibility. Eligible lands are those identified either partially or wholly as shoreline environment and their associated wetlands in the Kittitas County shorelines master program and will be granted a proportion of total points based upon the amount of https://w-ww.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code I Title 3 Revenue and ... Page 34 of 41 circumference of property boundary adjacent to an Ordinary High Water Mark (OHWM). Those properties with less than fifteen percent (151/6) of the property boundary circumference subject to Shoreline regulations will receive one (1) point. Those properties having up to twenty-five percent (25%) of the property boundary circumference subject to Shoreline regulations will receive two (2) points. Those properties with over twenty-five percent (25%) of the property boundary circumference subject to Shorelines regulations will receive three (3) points. d. Special Animal Sites. (Up to 3 points) i. Definition. Habitat for those animal species defined by Washington State Department of Fish and Wildlife (WDFW) as being either an endangered, threatened or sensitive species or those animal species identified as Level I Habitat on the Washington State Department of Fish and Wildlife Priority Habitat Species (PHS) maps. ii. Source. Washington State Department of Fish and Wildlife (WDFW), Kittitas County Planning and Building Department's Critical Area maps. iii. Eligibility. Eligible sites are those with a documented occurrence of an endangered, threatened or sensitive species, or those animal species identified as Level I Habitat on the Washington State Department of Fish and Wildlife Priority Habitat Species (PNS) Maps. Those properties with less than fifty percent (50%) of the property within identified special animal sites will receive two (2) points and those with fifty percent (50%) or more will receive (3) points. e. Special Plant Sites i. Definition. Those areas where plant species listed by the Washington State Department of Natural Resources (WSDNR) Natural Heritage Program as being either an endangered, threatened or sensitive plant species are located in areas greater than ten (10) acres in size. ii. Source. Location and details of known sites are on file in the WSDNR— Natural Heritage Database. iii. Eligibility. Eligible sites are those in the WSDNR— Natural Heritage Database. Individual sites must be verified. Those properties with less than fifty percent (50%) of its area in identified special plant sites will receive one (1) point and those properties with fifty percent (50%) or more of the area in identified special plant sites will receive three (3) points. f. Category I and II Wetlands. (Up to 3 points) i. Definition. All Category I wetlands and Category II wetlands over 2,500 square feet. ii. Source. National Wetlands Inventory maps, Critical Area Maps, certified wetland biologist. iii. Eligibility. Eligible lands are those meeting the above definition. Not eligible for other points relating to the wetland are waters designated within the Shorelines Management Program (SMP). Those properties with less than fifty percent (50%) of its area in identified Category I and II wetlands, and the required buffers and setbacks not regulated by SMP, will receive two (2) points, and those properties with fifty percent (501/6) or more of the area in identified Category I and II wetlands will receive three (3) points. These points can be added to any points for other category wetlands upon the site. g. Major Lakes, Ponds and Streams. L Definition. Lakes and ponds, over one acre in size, and creeks and streams classified as Type 2 (or other state equivalent) as defined by WAC 222-16-030, located within a well- defined channel, that carry a perennial flow throughout the year and are used in the life https://www.co.kittitas.wa.us[boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and... Page 35 of 41 cycles of anadromous fish, based on data compiled by the Washington State Department of Fish and Wildlife or other agency with expertise, and are not in a previously described "shoreline environment." ii. Source. Washington State of Department of Fish and Wildlife (WDFW), and Washington State Department of Natural Resources (DNR). iii. Eligibility. Eligible lands are those meeting the definition above and are not waters designated within the Shorelines Management Program (SMP). Those properties with less than fifty percent (50%) of its area ponds and streams not regulated by SMP will receive two (2) points, and those properties with fifty percent (50%) or more of the area with identified ponds and will receive three (3) points. Properties with a stream transmitting to two (2) property boundaries will receive two (2) points. h. Floodplains or Floodways i. Definition. Properties which contain floodways or 100 -year floodplains as designated by the Kittitas County critical areas maps or by the Federal Emergency Management Agency flood maps. ii. Source. Federal Emergency Management Agency flood maps or the Kittitas County critical area maps. iii. Eligibility. Eligible lands are those that meet the definition above. Not eligible under this are waters and lands designated within the Shorelines Management Program (SMP). Those properties with less than fifty percent (50%) of its area in identified Floodways and Floodplains will receive two (2) points and those properties with fifty percent (501/6) or more of the area in identified special plant sites will receive three (3) points. Those parcels on buildable lands entirely located within 100 -year floodplains may be eligible for bonus points. i. Geologically Hazardous Areas. i. Definition. Properties which contain areas that poses potential threats to life or property because of unstable soil, geologic or hydrologic conditions or steep slopes. This includes all landslide and seismic hazard areas. ii. Source: Federal Emergency Management Agency, Washington State Department of Ecology, Washington State Department of Natural Resources (Division of Geology and Earth Resources), and/or geologic or geo-technical experts. iii. Eligibility. Eligible lands are those that meet the definition above. Those properties with less than fifty percent (50%) of its area in this category will receive two (2) points and those properties with fifty percent (509/6) or more of the area in identified as geologically hazardous will receive three (3) points. 2. Medium Priority Resources. Medium priority resources shall receive up to two (2) points. Resources shall be verified pursuant to KCC 3.46.100(2) a. Public Lands Buffer. i. Definition. Lands lying adjacent to public -owned parks, forests, wildlife preserve, natural reservations or sanctuaries. ii. Source. Any city or county comprehensive plan, parks and recreation plan, or map showing ownership. iii. Eligibility. Lands being buffered shall be in public ownership as shown on the Kittitas County Assessor's tax records. Two (2) points will be awarded lands with fifty percent (50%) or more of any one property line must border the public lands. This does not include https://vvww.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 36 of 41 airports, well sites, or other infrastructure sites for cities, towns, and county, nor does this include lands under KCC 3.46.060(2). b. Minor Lakes, Ponds and Streams. i. Definition. Lakes and ponds, under one (1) acre in size, and creeks and streams classified as Type 3, 4, and 5 (or other state equivalent) as defined by WAC 222-16-030, located within a well-defined channel, that carry a perennial flow throughout the year and are used in the life cycles of an anadromous fish, based on data compiled by the Washington State Department of Fish and Wildlife or other agency with expertise, and are not in a previously described "shoreline environment." ii. Source. Washington State Department of Fish and Wildlife, Washington State Department of Natural Resources, iii. Eligibility. Eligible lands are those meeting the definition above. Not eligible under this category are waters designated within the Shorelines Management Program (SMP) this category are waters designated within the Shorelines Management Program (SMP). Those properties with less than fifty percent (50%) of its area in identified minor lakes and streams not regulated by SMP will receive one (1) point and those properties with fifty percent (50%) or more of the area in identified minor lakes and streams will receive two (2) points. c. Scenic Vistas. i. Definition. An area of natural features which is visually significant to the aesthetic character of the county and is visible from a historically significant or scenic public right-of-way. ii. Source. No inventory available. iii. Eligibility. Lands under this resource category must be visible from historically significant or designated scenic highways and recognized by a public agency or non-profit scenic preservation organization. Such lands with more than 40 acres devoted to preserving such views will receive two (2) points. d. Category III Wetlands. i. Definition. All Category III wetlands over 2,500 square feet ii. Source. National Wetlands Inventory maps, Kittitas County Planning and Building Department, wetlands expert. iii. Eligibility. Eligible lands are those meeting the above definition. Not eligible for points relating to the wetland are waters designated within the Shorelines Management Program (SMI'). Those properties with less than fifty percent (50%) of its area in identified Category III wetlands not regulated by SMP will receive one (1) point and those properties with fifty percent (50%) or more of the area in identified special plant sites will receive two (2) points. These points can be added to any points for other category wetlands upon the site. 3. Low Priority Resources. Low priority resources shall receive one point. Resources shall be verified pursuant to KCC 3.46.100(2). a. Fee Recreation and Public Access Parking. i. Definition. An area that has designated parking for the public and fee recreational activities. All recreational activities and fees collected must be administered by a nonprofit organization. The nonprofit organization shall have qualified and be certified as a nonprofit organization under Internal Revenue Code Section 501 (c)(3). ii. Source. None. https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners ' County Code I Title 3 Revenue and ... Page 37 of 41 iii. Eligibility. Eligible sites are those in which the recreational activity is present, and parking is provided. The site shall not have been developed to its maximum potential under its current zoning classification to receive one (1) point. b. Category IV Wetlands. i. Definition. All Category IV wetlands over 10,000 square feet. ii. Source. National Wetlands Inventory maps, Kittitas County Planning and Building Department, wetlands expert. iii. Eligibility. Eligible lands are those meeting the above definition. Not eligible for other points relating to the wetlands are waters designated within the Shorelines Management Program (SMP). Those properties with less than fifty percent (50%) of its area in identified Category IV wetlands will receive no points and those with fifty percent (50%) or more of the area in identified Category IV wetlands will receive one (1) point. This point can be added to any points for other category wetlands upon the site. c. Urban Growth Area Open Space. i. Definition. Lands located within one-half mile of the corporate boundary of a town or city and designated by city or town comprehensive plan as a conservancy, park, or open space and are not required to exist as a result of conditions for approval of land use actions (such as rezones and subdivisions. ii. Source. Local city or town comprehensive plan. iii. Eligibility. Lands meeting the definition above will receive one (1) point. (D1 Ord. 2014-015,2014) 3.46.095 Agriculture Preservation. Applications for designation as farm and agricultural conservation land under RCW 84.34.020(1)(c) shall be accompanied by a farm management plan, prepared by a qualified agronomist, that demonstrates how the property will be returned to a level of production within six (6) years after designation as farm and agricultural conservation land that results in the land being reclassified as farm and agricultural land under RCW 84.34.020(2). The County Assessor is authorized to remove land from designation as farm and agricultural conservation land six (6) years after designation by the Board of County Commissioners, regardless of whether it is transferred to another designation. Land classified by the Board of Commissioners as farm and agricultural conservation land shall be eligible for an assessed fair market value reduction of fifty (50) percent. (D Ord. 2014-015,2014) 3.46.100 Calculation of Value Reduction. 1. Determination of Resource Applicability. The County staff in its review of the application, shall indicate within report or letter, its determination of applicability for all resources based upon the points permitted for each resource as shown on the Table below in KCC 3.46.100. 2. Verification of Eligible Resources. The County may request potentially eligible resources to be verified by specialist or a qualified agency. This may include, but not be limited to, Washington State Department of Fish and Wildlife, Washington State Department of Natural Resources -Natural Heritage Program, Washington State Department of Archaeology and Historic Preservation, or https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code I Title 3 Revenue and ... Page 38 of 41 Washington State Department of Ecology. When no resource data exists for a particular parcel, but the property owner believes that the specific resource is present, the owner may provide to the County a report prepared by a qualified professional specializing in that area of expertise including, but not limited to botanist, wildlife manager, wetland biologist or geologist. The County shall utilize the written report and any comments from the agency in determining whether the parcel is eligible for specific resource points for public benefit. 3. Additional open space value reduction can be obtained for each enhanced resource as listed below. a. Conservation Easement. A bonus for value reduction will be provided when offering conservation that permanently preserves the resource on the property. A conservation or historic easement is a legal means by which a landowner can voluntarily set permanent limitations on the future use of land thus protecting the land's particular attributes. The easement is conveyed, through recorded documents, to a qualifying conservation organization or public agency, but the land remains in private ownership and the owner retains full control over public access. A conservation easement shall include those interests or rights authorized to be held or acquired by RCW 84.34.210 or 64.04.130. Historic easements apply to historically important land areas and to historic structures that are listed on the National Register of Historic Places (or are located in and contribute to the historic significance of a National Register Historic District). The easement typically results in a limitation on land development or structure modification which will ensure the ongoing preservation of a historic parcel of land or a historic structure and its setting. If a bonus is awarded for a conservation easement, a bonus shall not be awarded for restoration/enhancement. b. Restoration/Enhancement. A bonus will be provided for restored and/or enhanced resources including, but not limited to, Native American lands restoration, wildlife habitat preservation, and/or endangered species protection. At least one (1) resource must be present in order to qualify for the bonus. Restoration and enhancement plans are required and must be completed and inspected by a qualified professional. If a bonus is awarded for a restoration/enhancement, a bonus shall not be rewarded for a conservation easement. c. A bonus will be provided for provision of public access to natural resource lands such as public forests, trails, streams or lakes. Except as outlined below, public access to the enrolled property and the features and resources contained therein is required. The applicant may determine the method and rules for public access, subject to approval by the Board. Applications for the public access program may include proposed rules for public access, which may include, but is not limited to, not allowing motor vehicle usage, not permitting hunting or fishing, and/or not allowing firearms on the property. If access to the enrolled property involves the crossing of adjacent properties or using a private easement not owned by the applicant, the applicant must supply documentation that the public may cross such adjacent properties to access the enrolled property. Such documentation shall be recorded with the Kittitas County Auditor and shall extend through the life of the open space agreement. The bonus will not be awarded if public access is determined to be detrimental to: i. endangered, threatened, or sensitive plant or animal species verified in the field by qualified personnel from the appropriate agency, or ii. known archaeological, historical, or tribal cultural sites verified in the field by qualified personnel from the appropriate agency. https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and... Page 39 of 41 d. Any entity, organization, or person placing whole parcels of land in conservation in perpetuity shall receive an eighty-five percent (85%) reduction in assessed market value. (D Ord. 2014-015, 2014) 3.46.110 Assessed Valuation Schedule. The reduction in market value of the qualifying land enrolled in this program is determined by reducing the market value of the qualifying land by a percentage, up to a maximum fifty-five percent (55%) unless a bonus is awarded per KCC 3.46.100(b). The relationship of public benefit points to percentage of assessed value reduction is presented in the following table: Total Eligibility Points 0 to 3 points 4 to 6 points 7 to 10 points 11 to 13 points 14 to 15 points With One Bonus With Two Bonuses Conservation in Perpetuity (D Ord. 2014-015, 2014) Percent Reduction in Assessed Market Value 0% reduction in value 10% reduction in value 30% reduction in value 50% reduction in value 55% reduction in value 10% additional reduction in value 20% additional reduction in value 85% reduction in value 3.46.120 Improvements on Open Space Properties. When determining eligibility of a parcel for enrollment under this ordinance that includes structural improvements, a one -acre minimum improvement area or home -site will be excluded and not enrolled under this Ordinance. Covenants, conditions and restrictions (CC&Rs) or conservation easements may increase the improvement area to more than one acre depending on the language in the CC&Rs or the conservation easement. This also applies to potential building areas listed in the CC&Rs and the conservation easement. This improved area or potentially improved area will be assessed at market value as determined by the County Assessor. Any property with re -assessed value who wishes to have designations removed shall be subject to RCW 84.34. (D Ord. 2014-015, 2014) 3.46.130 Signs. 1. Signs are required only when public access is required under the provisions of this Ordinance, the cost of which shall be the responsibility of the landowner. All signs shall: https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code 'Title 3 Revenue and ... Page 40 of 41 a. Be posted within ninety (90) days following enrollment in the program; b. Be purchased from Kittitas County as official current use open space public access signage; c. Be posted on the subject property's road frontage or nearest public road as deemed appropriate by the Board d. Be maintained at the landowner's expense in good condition for as long as the property is enrolled in the program. Failure to maintain or replace removed, missing, or damaged signs by the property owner may jeopardize enrollment in the program. e. Be approved at the time of enrollment in the program. 2. When public access is required under the provisions of this Ordinance, no signs shall discourage or prohibit public access. (D Ord. 2014-015,2014) 3.46.140 Agreements. Hold Harmless. All owners of property enrolled in the program who are required to grant public access to the subject property shall execute and record a hold harmless agreement, releasing Kittitas County of any liability which may arise as a result of enrollment in the program. Such forms shall be provided by the department. Upon approval by the board, an open space agreement between the county and landowner shall be signed and recorded with the auditor and may contain the conditions of continued enrollment under this Code. The agreement to tax land according to its current use is not a contract between the owners and the county. This agreement can be abrogated, annulled, or cancelled at any time by the state legislature in which event no additional tax, interest, and/or penalty shall be imposed, as specified by WAC 458-30-355. The open space agreement shall be processed as follows: a. Within five (5) calendar days after the approval of the application for enrollment under this Code, the department shall deliver by certified mail, return receipt requested, the agreement to the owner for signature. b. The owner may accept or reject the agreement. c. If accepted, the agreement shall be signed and returned to the Assessor within thirty (30) days after receipt. if the agreement is not returned to the department within thirty (30) days after receipt, the county shall presume the agreement has been rejected. (D Ord. 2014-015, 2014) 3.46.1 SO Participation Period. 1. When land has been enrolled in the program, it shall remain under such classification and shall not be applied to another use except as provided by RCW $4.34.070(2), for at least ten 10 years from the date of the recording of the open space agreement and shall continue under such classification until and unless withdrawn from the classification after notice of request for withdrawal shall be made by the owner. During any year after eight years of the initial 10 -year classification period have elapsed, notice of request for withdrawal of all or a portion of the land may be given by the owner to the County Assessor. In the event that a portion of a parcel is removed from classification, the remaining portion must meet the same requirements as did the entire parcel when such land was originally granted classification pursuant to this program. The County Assessor shall, when two assessment https://vvww.co.kittitas.wa.us/boc/countycode/titic03.aspx 12/7/2020 Kittitas County Board of County Commissioners County Code I Title 3 Revenue and ... Page 41 of 41 years have elapsed following the date of receipt of such notice, withdraw such land from such classification and the land shall be subject to the additional tax and applicable interest due under RCW 84.34.108. 2. When land which has been classified under this Ordinance is applied to some other use, such landowner shall notify the assessor within sixty (60) days of such change and shall be subject to the provisions of RCW 84.34.080. 3. The County Assessor and/or department may require an owner of land enrolled under this Ordinance to submit data relevant to the use of the land or other information pertinent to the continued classification of the land, as specified by WAC 458-30-270. 4. Property enrolled under this Ordinance may be sold or transferred to new owners subject to the provisions of WAC 458-30-275. (D Ord. 2014-015, 2014) 3.46.160 Enforcement. Property which has been approved under this Code, but which is found to be in violation of any terms of the open space agreement or condition of enrollment may be removed from the program and all applicable fees, penalties, and interest shall become due pursuant to Chapter 84.34 RCW. Ord. 2014-015, 2014) Disclaimer: This web site is provided for informational purposes only. Although every effort has been made to provide accuracy, all information and resources shown are not official. Neither Kittitas County nor any of its agencies, officials or employees guarantees the accuracy of any information on this web site. Reliance upon the information contained on or accessed through this web site is entirely at your own risk, Kittitas County reserves the right to make changes without notice. https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020