Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-30-270
Data Relevant to Continuing Eligibility—Assessor May Require Owner to Submit
No agency filings affecting this section since 2003 (1) Introduction. This section explains the types of data or information the assessor may require a person seeking continued classification or reclassification to submit so that land may retain its eligibility or be reclassified under chapter 84.34 RCW. (2) General authorization. The assessor may require an owner of land classified under chapter 84.34 RCW to submit data relevant to the use of the land, productivity of typical crops, and other information pertinent to continued classification or reclassification and appraisal of the land. The assessor may request any relevant information that will assist him or her in determining whether the land is eligible for continued classification or reclassification. Relevant data or information includes, but is not limited to:
# (a)
Receipts from sales of agricultural products produced on classified land;
# (b)
Federal income tax returns including schedules documenting farm income, production costs, and other operating expenses;
# (c)
Rental or lease agreements and receipts;
# (d)
Government payments and subsidies;
# (e)
Crop and livestock production data; or (f) Other income and expense information related to the land for which continued classification or reclassification is sought. (3) Request for information - procedure. The assessor shall send the request for information by first class mail. The person seeking continued classification or reclassification must submit the requested information or data, in writing, no later than sixty calendar days following the date the request was mailed. (a) If no response is received within sixty days, the assessor's office shall send the owner a second request for information by certified mail, return receipt requested. This second request shall include a statement that failure to submit the requested information or data within thirty calendar days of the date of mailing may cause the land to be removed from classification. (b) If the owner of classified land does not respond to a request for information, the assessor may remove the land from classification. [Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-270, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-270, filed 11/15/88.]
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In this chapter (40 sections)
- 458-30-200 · Definitions
- 458-30-205 · Department of Revenue—Duties
- 458-30-215 · Application Process
- 458-30-220 · Application Fee
- 458-30-225 · Application for Farm and Agricultural Classification
- 458-30-230 · Application for Open Space Classification
- 458-30-232 · Application for Timber Land Classification
- 458-30-240 · Agreement Relating to Open Space and Timber Land…
- 458-30-242 · Application for Open Space/Farm and Agricultural…
- 458-30-245 · Recording of Documents
- 458-30-250 · Approval Or Denial and Appeal
- 458-30-260 · Valuation Procedures for Farm and Agricultural Land
- 458-30-262 · Agricultural Land Valuation—Interest Rate—Property Tax…
- 458-30-265 · Valuation Cycle
- 458-30-267 · Valuation Procedures for Open Space and Timber Land
- 458-30-270 · Data Relevant to Continuing Eligibility—Assessor May…
- 458-30-275 · Continuing Classification Upon Sale Or Transfer of…
- 458-30-280 · Notice to Withdraw From Classification
- 458-30-285 · Withdrawal From Classification
- 458-30-295 · Removal of Classification
- 458-30-300 · Additional Tax—Withdrawal Or Removal From Classification
- 458-30-305 · Due Date of Additional Tax, Interest, and Penalty Upon…
- 458-30-310 · County Recording Authority—County Financial…
- 458-30-317 · Principal Residence of Farm Operator Or Housing for Farm…
- 458-30-320 · Assessment and Tax Rolls
- 458-30-325 · Transfers Between Classifications—Application for…
- 458-30-330 · Open Space Plan and Public Benefit Rating…
- 458-30-345 · Advisory Committee
- 458-30-355 · Agreement May Be Abrogated by Legislature
- 458-30-500 · Definitions of Terms Used in Wac 458-30-500 Through…
- 458-30-510 · Creation of District—Protest—Adoption of Final Assessment…
- 458-30-520 · Notification of District—Certification by…
- 458-30-525 · Notification of Final Assessment Roll
- 458-30-530 · Notification of Owner Regarding Creation of District
- 458-30-540 · Waiver of Exemption
- 458-30-550 · Exemption—Removal Or Withdrawal
- 458-30-560 · Partial Special Benefit Assessment—Computation
- 458-30-570 · Connection Subsequent to Final Assessment…
- 458-30-590 · Rate of Inflation—Publication—Interest Rate—Calculation
- 458-30-700 · Designated Forest Land—Removal—Change in…