Washington Administrative Code (Last Updated: November 23, 2016) |
Title 458. Revenue, Department of |
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 458-30-280. 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. |