ORDINANCE NO. 2006-14
(An Ordinance Adopting and Establishing Rules of Implementation of the Open Space,
Agricultural and Timber Lands Current Use Assessment Programs,
Chapter 84.34, Revised Code of
WHEREAS, there has been a significant increase in the number of applications received for classification or reclassification of property as open space land, farm and agricultural land, or timber land for current use assessment under Chapter 84.34, Revised Code of Washington; and
WHEREAS, it has therefore been determined to be in the best interest of our citizens if
NOW THEREFORE, BE IT RESOLVED by the Board of Commissioners of Skamania County, Washington, that a new Chapter 3.45, titled “Current Use Assessment Programs” is hereby adopted and added to the Skamania County Code Title 3, as follows:
CURRENT USE ASSESSMENT PROGRAMS
The intent of this ordinance is to implement Chapter 84.34, Revised Code of Washington (RCW), popularly known as the “Open Space Tax Act”. This law was enacted by the Washington State Legislature in 1971 to maintain, preserve and conserve adequate open space lands for the production of food, fiber and forest crops, and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the state and its
citizens. This legislative objective must also be balanced with the need to generate necessary revenue for the affected taxing districts.
Any landowner wishing to have their land classified or reclassified as “Open Space,” “Farm and Agricultural: or “
The Assessor’s Office shall serve as lead agency. Application under RCW 84.34.020(1) (“Open Space Lands”) and RCW 84.34.020(3) (“
The fee to apply under the “Open Space Taxation Act” as “Open Space, “ Farm and Agricultural,” or “
Applications shall be made by December 31st of the calendar year preceding that year in which such classification is to begin.
A condition precedent to approval of an application under RCW 84.34 is a Certification of Non-Delinquent Property Tax Account issued by the Skamania County Treasurer.
Pursuant to RCW 84.34.035, the
applicant in writing to the extent to which the application is denied. The applicant may then, pursuant to RCW 84.34.035 and RCW 84.40.038, appeal such decision to the Board of Equalization if the appeal is filed within thirty (30) days after the mailing of the Notice of Denial.
Notice of the time, place and purpose of any public hearing on an “Open Space” or “
In accordance with the intent of RCW 84.34.020,
In addition to the material and information required by RCW 84.34.041, a Timber Management Plan must be filed along with any application either at the time an application is made for classification or re-classification as “
a. A statement of the landowners’ objectives.
b. An inventory and assessment of the property’s present forest, soils and water conditions, and current management of the forest.
c. A recommended action plan for improving forest growth to its optimum, protecting the soil resource, and maintaining water quality as recommended by National Resource Conservation Service district conservationists or Department of Natural Resources foresters.
d. Summary of applicants past and present experience and activities in the growing and harvesting of timber.
e. Assurance that the timber consists of tree species with recognized commercial value.
The Board of County Commissioners shall consider applications to classify or re-classify land as “Open Space” or “Timber Land” at a public hearing. The County Commissioners shall act upon the application with due regard to all relevant evidence and without any one or more items of evidence necessarily being determinative, except for those provided by law. The Board of County Commissioners must also consider the parcel size, configuration and access, as well as adjoining zoning density and uses to determine whether there are any conflicts between the “Timber Land” and the adjoining uses. To qualify, the parcel must contain a minimum of five (5) acres of land exclusively devoted to commercially growing and harvesting timber.
“Timber Land” shall mean any parcel of land that is five (5) or more acres, or multiple parcels of land that are contiguous and total five (5) or more acres, which is or are devoted primarily to the growth and harvest of forest crops for commercial purposes. To satisfy the definition of “Timber Land,” the parcel:
a. Cannot be located within or part of an approved preliminary or recorded subdivision or short plat, unless the parcel is twenty (20) acres or larger;
b. If it contains a residence, or is used for residential purposes, must be at least twenty (20) acres of contiguous ownership. For purposes of this Section 3.45.11(b), “contiguous ownership” shall mean land adjoining and touching other property held in the same exclusive ownership, even if that exclusive ownership of land is divided by a county road or other public or private easement; and
c. Cannot be used in a manner which conflicts with or detracts from the growing of timber, including but not limited to raising livestock, agricultural or recreational development.
When a use other than timber production exists or is contemplated for the property, the application must exclude a minimum of the acreage required for such use.
This ordinance shall become effective upon its adoption by the Board of County Commissioners. Pursuant to RCW 84.34.108(6)(d), this ordinance is intended to constitute “official action” and to apply to all future applications, changes in use, changes in ownership, sales, leases or transfers of the subject parcel, except as follows:
a. Any transfer that resulted solely from a default in loan payments made to or secured by a governmental agency that intends to, as required by law or regulation, re-sell the property for the same use as before.
b. Any transfer that results from a foreclosure or repossession of real property, except that any subsequent sale, lease or transfer of this property shall be subject to this ordinance.
Pursuant to RCW 84.34.108(d), any landowner who presently owns land that is within a current use program under Chapter RCW 84.34.020(3), shall be provided a one time opportunity to opt out of the program without paying any additional past tax, penalties and/or interest that would otherwise be due under RCW 84.34.108(4), provided the landowner files and records with the Skamania County Auditor, within one-hundred eighty (180) days of January 1, 2007, a written irrevocable Notice of Request to Withdraw Current Use Assessment Classification on forms provided by the Skamania County Assessor. All parcels which opt out shall be taxed as of January 1, 2007 at market value.
If any provision of this ordinance or its application to any person or circumstances is held invalid, the remainder of this ordinance or the application of the provisions to other persons or circumstances shall not be affected.
REVIEWED IN REGULAR SESSION this 25th day of October 2006, and set for public hearing on the 13th day of November 2006 at 5:30 p.m.
BOARD OF COUNTY COMMISSIONERS
SKAMANIA COUNTY, WASHINGTON
_______________________________________ Chairman
ATTEST: _______________________________________
Commissioner
_______________________________ _______________________________________
Clerk of the Board Commissioner
ORDINANCE NO. 2006-14 PASSED INTO LAW THIS _____DAY OF NOVEMBER 2006.
BOARD OF COUNTY COMMISSIONERS
SKAMANIA COUNTY, WASHINGTON
_______________________________________ Chairman
ATTEST: _______________________________________
Commissioner
_______________________________ _______________________________________
Clerk of the Board Commissioner
APPROVED AS TO FORM ONLY:
_________________________________
Skamania County Prosecuting Attorney
AYE __________
NAY __________
ABSTAIN __________
ABSENT __________