Chapter 458-30 WAC
OPEN SPACE TAXATION ACT RULES
Last Update: 12/29/09

WAC SECTIONS

458-30-200 Definitions.
458-30-205 Department of revenue -- Duties.
458-30-210 Classification of land under chapter 84.34 RCW.
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 classifications.
458-30-242 Application for open space/farm and agricultural conservation land classification.
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 component.
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 require owner to submit.
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.
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 withdrawal or removal.
458-30-310 County recording authority -- County financial authority -- Duties.
458-30-317 Principal residence of farm operator or housing for farm and agricultural employees.
458-30-320 Assessment and tax rolls.
458-30-325 Transfers between classifications -- Application for reclassification.
458-30-330 Open space plan and public benefit rating system -- Authorization and procedure to establish -- Adoption -- Notice to owner -- Valuation.
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 458-30-590.
458-30-510 Creation of district -- Protest -- Adoption of final assessment roll.
458-30-520 Notification of district -- Certification by assessor -- Estimate by district.
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 roll -- Interest -- Connection charge.
458-30-590 Rate of inflation -- Publication -- Interest rate -- Calculation.
458-30-700 Designated forest land -- Removal -- Change in status -- Compensating tax.
DISPOSITIONS OF SECTIONS FORMERLY CODIFIED IN THIS CHAPTER
NOTES:

     Reviser's note:  The former codification of Order 71-2, filed 3/26/71 and amended by Order 71-3, filed 4/29/71, showing related histories, was published in the Washington Administrative Code in Supp. #8 (4/1/71) and Supp. #9 (9/1/71). The sections showing captions and histories thereto are as follows:


Sections
     458-30-005 Definitions. [Order 71-3, § 458-30-005, filed 4/29/71; Order 71-2, § 458-30-005, filed 3/26/71.]
     458-30-010 Classified lands. [Order 71-2, § 458-30-010, filed 3/26/71.]
     458-30-015 Agreement. [Order 71-2, § 458-30-015, filed 3/26/71.]
     458-30-020 Application. [Order 71-2, § 458-30-020, filed 3/26/71.]
     458-30-025 Application fee. [Order 71-2, § 458-30-025, filed 3/26/71.]
     458-30-030 Withdrawal -- Breach. [Order 71-2, § 458-30-030, filed 3/26/71.]
     458-30-035 Assessor. [Order 71-2, § 458-30-035, filed 3/26/71.]
     458-30-040 Granting authority. [Order 71-2, § 458-30-040, filed 3/26/71.]
     458-30-045 Owner applicant. [Order 71-2, § 458-30-045, filed 3/26/71.]
     458-30-050 Treasurer. [Order 71-2, § 458-30-050, filed 3/26/71.]
     458-30-055 Basis for assessment. [Order 71-3, § 458-30-055, filed 4/29/71; Order 71-2, § 458-30-055, filed 3/26/71.]
     458-30-060 Valuation procedures. [Order 71-3, § 458-30-060, filed 4/29/71.]
     458-30-065 Training. [Order 71-3, § 458-30-065, filed 4/29/71.]
Order PT 73-9, filed 10/30/73 adopts amended sections which are, in some respects, unrelated to former codification and adopts as new sections formerly codified rules which have been published in the Washington Administrative Code under another section number. Prior histories have been codified as part of a history where a similar subject has been amended. Please consult the above list, as filed by Order PT 73-9, for clarification.
458-30-005 Definitions. [Order PT 73-9, § 458-30-005, filed 10/30/73; Order 71-3, § 458-30-005, filed 4/29/71; Order 71-2, § 458-30-005, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-010 Classified lands. [Order PT 73-9, § 458-30-010, filed 10/30/73; Order 71-2, § 458-30-010, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-015 Agreement. [Order PT 73-9, § 458-30-015, filed 10/30/73; Order 71-2, § 458-30-015, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-020 Application. [Order PT 73-9, § 458-30-020, filed 10/30/73; Order 71-2, § 458-30-020, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-025 Application fee. [Order PT 73-9, § 458-30-025, filed 10/30/73; Order 71-2, § 458-30-025, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-030 Withdrawal -- Change of use. [Order PT 73-9, § 458-30-030, filed 10/30/73; Order 71-2, § 458-30-030, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-035 Additional tax. [Order PT 73-9, § 458-30-035, filed 10/30/73.]  Repealed by 78-07-027 (Order PT 78-3), filed 6/16/78. Statutory Authority: RCW 84.34.141. 
458-30-040 Breach -- Change of use. [Order PT 73-9, § 458-30-040, filed 10/30/73.]  Repealed by 78-07-027 (Order PT 78-3), filed 6/16/78. Statutory Authority: RCW 84.34.141. 
458-30-045 Removal of a portion. [Order PT 73-9, § 458-30-045, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 chapter 84.34 RCW. 
458-30-050 Removal of classification. [Order PT 73-9, § 458-30-050, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-055 Notification upon removal. [Order PT 73-9, § 458-30-055, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-056 Additional tax. [Statutory Authority: RCW 84.34.141. 78-07-027 (Order PT 78-3), § 458-30-056, filed 6/16/78.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2),84.34.141 and chapter 84.34 RCW. 
458-30-057 Penalty. [Statutory Authority: RCW 84.34.141. 78-07-027 (Order PT 78-3), § 458-30-057, filed 6/16/78.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2),84.34.141 and chapter 84.34 RCW. 
458-30-060 Additional tax -- Date due. [Order PT 73-9, § 458-30-060, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-065 Conditions where additional tax not imposed. [Order PT 73-9, § 458-30-065, filed 10/30/73.]  Repealed by 78-07-027 (Order PT 78-3), filed 6/16/78. Statutory Authority: RCW 84.34.141. 
458-30-070 Agreement may be abrogated by legislature. [Order PT 73-9, § 458-30-070, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-075 Assessor. [Order PT 73-9, § 458-30-075, filed 10/30/73; Order 71-2, § 458-30-075, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-080 Assessor to act on agricultural classification. [Order PT 73-9, § 458-30-080, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-085 Assessor to determine value. [Order PT 73-9, § 458-30-085, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-090 Assessor may require reports -- Failure to comply. [Order PT 73-9, § 458-30-090, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-095 Assessor to note classification on assessment and tax roll. [Order PT 73-9, § 458-30-095, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-100 Assessor to record agreement and other notices. [Order PT 73-9, § 458-30-100, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-105 Notice of withdrawal to be filed with assessor -- Assessor to withdraw. [Order PT 73-9, § 458-30-105, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2),84.34.141 and chapter 84.34 RCW. 
458-30-110 Assessor to notify owner of value change. [Order PT 73-9, § 458-30-110, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-115 Granting authority. [Order PT 73-9, § 458-30-115, filed 10/30/73; Order 71-2, § 458-30-040, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-120 Granting authority's action on application. [Statutory Authority: RCW 84.34.141. 78-07-027 (Order PT 78-3), § 458-30-120, filed 6/16/78; Order PT 73-9, § 458-30-120, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-125 Owner applicant. [Order PT 73-9, § 458-30-125, filed 10/30/73; Order 71-2, § 458-30-045, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-130 Treasurer. [Order PT 73-9, § 458-30-130, filed 10/30/73; Order 71-2, § 458-30-050, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-135 Advisory committee. [Order PT 73-9, § 458-30-135, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88.  Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW.
458-30-140 Basis for assessment. [Order PT 73-9, § 458-30-140, filed 10/30/73; Order 71-3, § 458-30-055, filed 4/29/71; Order 71-2, § 458-30-055, filed 3/26/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-145 Valuation procedures. [Statutory Authority: RCW 84.34.141. 86-09-088 (Order PT 86-1), § 458-30-145, filed 4/23/86; 78-07-027 (Order PT 78-3), § 458-30-145, filed 6/16/78; Order PT 73-9, § 458-30-145, filed 10/30/73. Prior: Order 71-3, § 458-30-060, filed 4/29/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-146 Valuation cycle. [Statutory Authority: RCW 84.34.141. 78-07-027 (Order PT 78-3), § 458-30-146, filed 6/16/78.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88.  Statutory Authority: RCW 84.08.010(2),84.34.141 and chapter 84.34 RCW.
458-30-150 Change of timber land classification to chapter 84.33 RCW. [Order PT 73-9, § 458-30-150, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88.  Statutory Authority: RCW 84.08.010(2),84.34.141 and chapter 84.34 RCW.
458-30-155 Reclassification of farm and agricultural land under 1973 amendatory act. [Order PT 73-9, § 458-30-155, filed 10/30/73.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88.  Statutory Authority: RCW 84.08.010(2),84.34.141 and chapter 84.34 RCW.
458-30-160 Training. [Order PT 73-9, § 458-30-160, filed 10/30/73; Order 71-3, § 458-30-065, filed 4/29/71. [See reviser's note following chapter digest.]  Repealed by 88-23-062 (Order PT 88-12), filed 11/15/88. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 
458-30-235 Granting authority response. [Statutory Authority: RCW 84.08.010 and 84.08.070. 90-24-087, § 458-30-235, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 88-23-062 (Order PT 88-12), § 458-30-235, filed 11/15/88.]  Repealed by 95-21-002, filed 10/4/95, effective 11/4/95.  Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360.
458-30-255 Determination of value -- Assessor's duties. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. 95-21-002, § 458-30-255, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010(2),84.34.141 and chapter 84.34 RCW. 88-23-062 (Order PT 88-12), § 458-30-255, filed 11/15/88.]  Repealed by 01-15-015, filed 7/9/01, effective 8/9/01. Statutory Authority: RCW 84.34.141. 
458-30-261 Five year average grain prices. [Statutory Authority: Chapter 84.34 RCW and RCW 84.08.010(2). 89-05-008 (Order PT 89-1), § 458-30-261, filed 2/8/89.]  Repealed by 90-02-080 (Order PT 90-1), filed 1/2/90, effective 2/2/90.  Statutory Authority: RCW 84.08.010(2) and 84.34.141.
458-30-290 Additional tax -- Withdrawal. [Statutory Authority: RCW 84.08.010 and 84.08.070. 90-24-087, § 458-30-290, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 88-23-062 (Order PT 88-12), § 458-30-290, filed 11/15/88.]  Repealed by 95-21-002, filed 10/4/95, effective 11/4/95.  Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360.
458-30-315 County financial authority -- Duties. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. 95-21-002, § 458-30-315, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 and 84.08.070. 90-24-087, § 458-30-315, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 88-23-062 (Order PT 88-12), § 458-30-315, filed 11/15/88.]  Repealed by 01-24-030, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.34.141. 
458-30-335 Rating system -- Procedure to establish. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. 95-21-002, § 458-30-335, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010(2),84.34.141 and chapter 84.34 RCW. 88-23-062 (Order PT 88-12), § 458-30-335, filed 11/15/88.]  Repealed by 06-18-011, filed 8/24/06, effective 9/24/06. Statutory Authority: RCW 84.34.141. 
458-30-340 Rating system -- Adoption -- Notice to owner -- Loss of classification. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. 95-21-002, § 458-30-340, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 88-23-062 (Order PT 88-12), § 458-30-340, filed 11/15/88.]  Repealed by 06-18-011, filed 8/24/06, effective 9/24/06. Statutory Authority: RCW 84.34.141. 
458-30-350 Reclassification of lands classified under chapter 84.34 RCW prior to 1973. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. 95-21-002, § 458-30-350, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010(2), 84.34.141 and chapter 84.34 RCW. 88-23-062 (Order PT 88-12), § 458-30-350, filed 11/15/88.]  Repealed by 01-24-030, filed 11/27/01, effective 12/28/01. Statutory Authority: RCW 84.34.141. 
458-30-360 Correction of erroneous classification or reclassification. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. 95-21-002, § 458-30-360, filed 10/4/95, effective 11/4/95.]  Repealed by 99-17-042, filed 8/12/99, effective 9/12/99. Statutory Authority: RCW 84.34.141. 
458-30-580 Rate of inflation -- When published -- Calculation. [Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. 95-21-002, § 458-30-580, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010(2),84.34.141 and chapter 84.34 RCW. 88-23-062 (Order PT 88-12), § 458-30-580, filed 11/15/88. Statutory Authority: RCW 84.34.360. 87-07-009 (Order PT 87-3), § 458-30-580, filed 3/10/87.]  Repealed by 00-24-107, filed 12/6/00, effective 1/1/01. Statutory Authority: RCW 84.34.360 and 84.34.310.