Chapter 3.45
CURRENT USE ASSESSMENT PROGRAMS
Sections:
3.45.050 Payment of delinquent property taxes.
3.45.060 Assessor to approve or disapprove “agricultural” applications.
3.45.070 Notice of public hearing for “open space” and “timber land” applications.
3.45.080 Classification of “timber land.”
3.45.110 “Primary use” for forest crop production.
3.45.010 Introduction.
The intent of this chapter 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. (Ord. 2006-14 (part))
3.45.020 Applications.
Any landowner wishing to have their land classified or reclassified as “Open Space,” “Farm and Agricultural” or “Timber Land” must satisfy the requirement of RCW Chapter 84.34 and this chapter. All applications for classification or reclassification of land outside an incorporated area under RCW 84.34.020(1), RCW 84.34.020(2) or RCW 84.34.020(3) must be filed with the Skamania County assessor’s office upon forms provided by that office.
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) (“Timber Land”) shall be reviewed by the assessor for compliance with RCW Chapter 84.34 and this chapter. If the assessor determines that the application and related material is complete, the application, along with a recommendation by the assessor, will be forwarded and submitted to the board of county commissioners to be considered at a public hearing. If the assessor does not notify the applicant that the application is incomplete within twenty working days after the application was filed, then it will be deemed complete and must be forwarded to the board of county commissioners. The board of county commissioners shall acknowledge receipt at a regular meeting and set a public hearing to review the application as required by law and Section 3.45.070 of this chapter. (Ord. 2006-14 (part))
3.45.030 Fees.
The processing fee for designed forest land applications under Chapter 84.33 and applications for classification or reclassification of land under Chapter 84.34 RCW is hereby established and maintained at two hundred dollars base application fee for a single parcel application, plus fifty dollars for each additional parcel within the application. This fee shall be paid at the time of filing of the application and is not refundable if the application is denied.
All future increases and/or decreases of the processing fee shall be approved by resolution of the legislative authority. (Ord. 2010-03, 5-4-10; Ord. 2006-14 (part))
3.45.040 Time to file.
Applications shall be made by December 31st of the calendar year preceding that year in which such classification is to begin. (Ord. 2006-14 (part))
3.45.050 Payment of delinquent property taxes.
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. (Ord. 2006-14 (part))
3.45.060 Assessor to approve or disapprove “agricultural” applications.
Pursuant to RCW 84.34.035, the county assessor shall approve or disapprove all applications for “Farm and Agricultural” classification with due regard to all relevant evidence. These applications shall be deemed to have been approved unless, prior to the first day of May of the year after such application was mailed or delivered to the assessor, the assessor shall notify 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 days after the mailing of the notice of denial. (Ord. 2006-14 (part))
3.45.070 Notice of public hearing for “open space” and “timber land” applications.
Notice of the time, place and purpose of any public hearing on an “Open Space” or “Timber Land” application before the board of county commissioners shall be given by one publication in the official county newspaper at least ten days before the hearing. (Ord. 2006-14 (part))
3.45.080 Classification of “timber land.”
In accordance with the intent of RCW 84.34.020, Skamania County wishes to encourage the continuance and maintenance of “Timber Land” for the purpose of providing adequate parcels of land devoted primarily to the growth and harvest of forest crops for commercial purposes. (Ord. 2006-14 (part))
3.45.090 Management plan.
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 “Timber Land” pursuant to this chapter or when a sale or transfer of timber land occurs and a notice of classification continuance is signed. The purpose of the management plan is to ensure that the subject property can and will be managed for the growth and harvest of forest crops for commercial purposes. The management plan must be prepared and certified by a professional forester who specializes in forest management or by the property owner. The management plan shall include, at minimum, the following:
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. (Ord. 2006-14 (part))
3.45.100 Hearing.
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 acres of land exclusively devoted to commercially growing and harvesting timber. (Ord. 2006-14 (part))
3.45.110 “Primary use” for forest crop production.
“Timber land” means any parcel of land that is five or more acres, or multiple parcels of land that are contiguous and total five 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 acres or larger, except for any parcels which were in the process of a land division at the time this chapter was adopted, and who apply for classification pursuant to RCW 84.34.020(3) within thirty days from the date of adoption of this chapter;
B. If it contains a residence, or is used for residential purposes, must be at least twenty acres of contiguous ownership. For purposes of this subsection, “contiguous ownership” means 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. (Ord. 2007-05: Ord. 2006-14 (part))
3.45.120 Other use.
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. (Ord. 2006-14 (part))
3.45.130 Effective date.
This chapter shall become effective upon its adoption by the board of county commissioners. Pursuant to RCW 84.34.108(6)(d), this chapter 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 chapter. (Ord. 2006-14 (part))
3.45.140 Opt out.
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 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. (Ord. 2006-14 (part))
3.45.150 Severability.
If any provision of this chapter or its application to any person or circumstances is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances shall not be affected. (Ord. 2006-14 (part))