2012 Revised Code of Washington
Title 84 - PROPERTY TAXES
84.34 Open space, agricultural, timber lands -- Current use -- Conservation futures.
84.34.030 Applications for current use classification -- Forms -- Fee -- Times for making.

RCW 84.34.030 Applications for current use classification — Forms — Fee — Times for making.

An owner of agricultural land desiring current use classification under subsection (2) of RCW 84.34.020 shall make application to the county assessor upon forms prepared by the state department of revenue and supplied by the county assessor. An owner of open space or timber land desiring current use classification under subsections (1) and (3) of RCW 84.34.020 shall make application to the county legislative authority upon forms prepared by the state department of revenue and supplied by the county assessor. The application shall be accompanied by a reasonable processing fee if such processing fee is established by the city or county legislative authority. Said application shall require only such information reasonably necessary to properly classify an area of land under this chapter with a notarized verification of the truth thereof and shall include a statement that the applicant is aware of the potential tax liability involved when such land ceases to be designated as open space, farm and agricultural or timber land. Applications must be made during the calendar year preceding that in which such classification is to begin. The assessor shall make necessary information, including copies of this chapter and applicable regulations, readily available to interested parties, and shall render reasonable assistance to such parties upon request.

[1989 c 378 § 10; 1973 1st ex.s. c 212 § 3; 1970 ex.s. c 87 § 3.]