Washington Administrative Code Title 458 (Department of Revenue)

WAC 458-30-225

Application for Farm and Agricultural Classification

No agency filings affecting this section since 2003 (1) Introduction. This section explains the application process for an applicant who seeks to have land classified or reclassified as farm and agricultural land under RCW 84.34.020 (2). (2) Where to submit - Granting authority. An application for classification or reclassification as farm and agricultural land shall be made to the assessor of the county in which the land is located. The assessor shall be the granting authority. (3) Duties of assessor.

# (a)

The assessor shall act on each application with due regard to all relevant evidence and may approve or deny the application in whole or in part. If any part of the application is denied, the applicant may withdraw the entire application.

# (b)

Except as provided by chapter 84.34 RCW and chapter 458-30 WAC, the assessor cannot impose conditions or restrictions regarding the approval of an application for classification or reclassification as farm and agricultural land.

# (c)

The assessor shall consider the relevant zoning ordinances and regulations. If a zoning ordinance prohibits the farm and agricultural activity for which classification or reclassification is being sought, the assessor shall deny the application.

# (d)

Upon receipt of an application for classification or reclassification, the assessor may require the applicant(s) to provide data regarding the current use of the land, including the productivity of typical crops, sales receipts, federal income tax returns including schedules documenting farm income, other related income and expense data, and any other information relevant to the application. Failure to provide the requested information shall be cause to deny an application. Generally, prospective use of the land may not be relevant evidence in acting upon an application.

# (e)

After an application has been approved and the classification or reclassification has been granted, the assessor may review the classification at any time.

# (f)

The assessor shall retain a copy of all applications submitted.

# (g)

The assessor may consider the land area used as a homesite in determining the eligibility of a parcel of land for farm and agricultural classification. If the homesite does not qualify for classification as farm and agricultural land in accordance with RCW 84.34.020 (2)(d) and WAC 458-30-210 (4)(d), the land shall be taxed at its true and fair value. (4) Approval. If no written determination is provided to the applicant prior to May 1 of the year following receipt of the application, the application shall be considered approved. (5) Denial. The assessor may approve or deny an application for classification in whole or in part. (a) The assessor shall notify the applicant in writing of the extent to which the application is approved or denied. (b) An applicant who receives a notice that his or her application has been denied may appeal this decision to the board of equalization in the county where the land is located. The appeal shall be filed within thirty calendar days of the date the notice of denial was mailed and shall be in the form specified in RCW 84.40.038 . [Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-225, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-225, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-225, filed 11/15/88.]

Last amended: Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-225, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070 . WSR 90-24-087, § 458-30-225, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-225, filed 11/15/88.

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