Chapter 458-30. Open Space Taxation Act rules.  


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