Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-30-355
Agreement May Be Abrogated by Legislature
No agency filings affecting this section since 2003 (1) Introduction. This section explains that the agreement to tax according to current use is a noncontractual agreement that may be annulled or cancelled at any time by the legislature. (2) No contractual obligation. The agreement to tax land according to its current use is not a contract between the owner and any other party. This agreement can be abrogated, annulled, or cancelled at any time by the legislature in which event no additional tax, interest, and/or penalty shall be imposed. In other words, if the changes made to the Open Space Taxation Act or chapter 84.34 RCW by the legislature cause classified land to be removed from classification, the owner of the land shall not be required to pay the additional tax, interest, or penalty that is generally imposed when land is removed from classification.
# (a)
Example 1. The legislature eliminates the timber land classification from chapter 84.34 RCW. All land classified as timber land shall be removed from classification and no additional tax, interest, or penalty will be imposed because the legislature caused the removal of the land when it eliminated the timber land classification from the Open Space Taxation Act.
# (b)
Example 2. The legislature amends RCW 84.34.020 (2) so that only parcels of twenty acres or more may be granted classified status as farm and agricultural land. All parcels of classified farm and agricultural land that are less than twenty acres in size may be removed from classification and no owner of such land may be required to pay any additional tax, interest, or penalty because the legislature's action caused the removal of the land. [Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-355, 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), § 458-30-355, 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…