WAC 458-30-520
Notification of district -- Certification by assessor -- Estimate by district. (1) Introduction. This section explains the procedures that follow the creation of a district.
(2) Notice to assessor and legislative authority. Upon creation of a district, the local government shall immediately notify the assessor and legislative authority of the county where the district is located of its creation.
(3) Assessor duties. Upon receipt of notification that a district has been created, the assessor shall certify in writing to the district whether or not classified farm and agricultural or timber land is within its boundaries.
(a) If there is any classified farm and agricultural or timber land within the district boundaries, the assessor shall certify what land is within its boundaries by providing parcel numbers and legal descriptions of the property.
(b) If any owner of land within the created district has timely filed, as of January 1st, an application for current use classification or reclassification as farm and agricultural or timber land and no action has been taken, the assessor will report the status of the pending application(s) to the district. The assessor shall take immediate action to render a decision for the approval or denial of this application. The assessor shall also inform the district that any decision regarding classification or reclassification is appealable under RCW 84.34.035 and that the classification or reclassification as farm and agricultural or timber land would become effective as of the initial filing date, January 1.
(c) If the legislature extends the filing date for applying for classification or reclassification as farm and agricultural or timber land beyond December 31, those applications approved will receive their status as of January 1 of the filing year.
(4) District duties. The district, upon receipt of the assessor's certification required by subsection (3) of this section, shall notify the assessor and the legislative authority of the extent to which classified lands may be subject to a partial assessment for connection to the service provided by the improvement(s). Said estimate will be based upon WAC 458-30-560.
(5) If land is removed from classification. The assessor shall notify the district when any farm and agricultural or timber land is removed from current use classification.
[Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. 95-21-002, § 458-30-520, 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), § 458-30-520, filed 11/15/88. Statutory Authority: RCW 84.34.360. 87-07-009 (Order PT 87-3), § 458-30-520, filed 3/10/87.]