Wash. Admin. Code ch. 458-30 – Open Space Taxation Act Rules | Midpage

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Washington Administrative Code (WAC)

Chapter 30

Wash. Admin. Code ch. 458-30

Open Space Taxation Act Rules

REVENUE, DEPARTMENT OF

458-30-200Definitions 458-30-205Department of revenue—Duties 458-30-215Application process 458-30-220Application fee 458-30-225Application for farm and agricultural classification 458-30-230Application for open space classification 458-30-232Application for timber land classification 458-30-240Agreement relating to open space and timber land classifications 458-30-242Application for open space/farm and agricultural conservation land classification 458-30-245Recording of documents 458-30-250Approval or denial and appeal 458-30-260Valuation procedures for farm and agricultural land 458-30-262Agricultural land valuation—Interest rate—Property tax component 458-30-265Valuation cycle 458-30-267Valuation procedures for open space and timber land 458-30-270Data relevant to continuing eligibility—Assessor may require owner to submit 458-30-275Continuing classification upon sale or transfer of ownership of classified land—Actions of landowner and county officials to be taken prior to recording a conveyance of classified land 458-30-280Notice to withdraw from classification 458-30-285Withdrawal from classification 458-30-295Removal of classification 458-30-300Additional tax—Withdrawal or removal from classification 458-30-305Due date of additional tax, interest, and penalty upon withdrawal or removal 458-30-310County recording authority—County financial authority—Duties 458-30-317Principal residence of farm operator or housing for farm and agricultural employees 458-30-320Assessment and tax rolls 458-30-325Transfers between classifications—Application for reclassification 458-30-330Open space plan and public benefit rating system—Authorization and procedure to establish—Adoption—Notice to owner—Valuation 458-30-345Advisory committee 458-30-355Agreement may be abrogated by legislature 458-30-500Definitions of terms used in WAC 458-30-500 through 458-30-590 458-30-510Creation of district—Protest—Adoption of final assessment roll 458-30-520Notification of district—Certification by assessor—Estimate by district 458-30-525Notification of final assessment roll 458-30-530Notification of owner regarding creation of district 458-30-540Waiver of exemption 458-30-550Exemption—Removal or withdrawal 458-30-560Partial special benefit assessment—Computation 458-30-570Connection subsequent to final assessment roll—Interest—Connection charge 458-30-590Rate of inflation—Publication—Interest rate—Calculation 458-30-700Designated forest land—Removal—Change in status—Compensating tax