Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-30-520
Notification of District—Certification by Assessor—Estimate by District
Agency filings affecting this section (1) Introduction. This rule explains the procedures that follow the creation of a district. (2) Notice to assessor and legislative authority. Upon creation of a district, the local government must immediately notify the assessor and legislative authority of the county where the district is located of its creation. (3) Assessor duties. Upon receipt of notification that a district has been created, the assessor must certify in writing to the district whether or not classified farm and agricultural or timber land is within its boundaries.
# (a)
If there is any classified farm and agricultural or timber land within the district boundaries, the assessor must certify what land is within its boundaries by providing parcel numbers and legal descriptions of the property.
# (b)
If any owner of land within the created district has timely filed, as of December 31st, an application for classification or reclassification as farm and agricultural or timber land and no action has been taken, the assessor will report the status of the pending application(s) to the district. The assessor must: (i) Take immediate action to render a decision for the approval or denial of any farm and agricultural land application and encourage the appropriate granting authority to render a decision for the approval or denial of any pending timber land application; (ii) Inform the district that any decision regarding classification or reclassification as farm and agricultural land is appealable under RCW 84.34.035 and any decision regarding classification or reclassification as timber land is appealable under RCW 84.34.041 ; and (iii) If approved, the assessment of farm and agricultural land and timber land in its classified status will be effective as of January 1st of the year following application. (4) District duties. The district, upon receipt of the assessor's certification required by subsection (3) of this rule, must notify the assessor and the legislative authority of the extent to which classified lands may be subject to a partial assessment for connection to the service provided by the improvement(s). The estimate will be determined by WAC 458-30-560 . (5) If land is removed or withdrawn from classification. The assessor must notify the district when any farm and agricultural land or timber land is removed or withdrawn from classification. Designation as forest land under RCW 84.33.130 (1) as a result of a merger pursuant to RCW 84.34.400 terminating the timber land classification is not considered a removal or withdrawal of timber land under this rule. [Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-520, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-520, 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), § 458-30-520, filed 11/15/88. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-520, filed 3/10/87.]
Source: view the official text
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…