2.114.040 Productive Farm and Agricultural Land Current Use Assessment.
A. Purpose. The purpose of this Section is to establish a mechanism to encourage retention of productive farm and agricultural lands by providing a tax incentive to retain such properties in a farm an agricultural based use.
B. Applicability. The provisions of this Section shall apply to those lands which qualify under RCW 84.34.020(2).
C. Application Filing.
1. Applications for productive farm and agricultural land current use assessment shall be made on forms prepared by the State Department of Revenue and supplied by the Assessor's Office. Forms shall also contain a statement of the potential tax liability involved when such land ceases to be designated as productive farm and agricultural land.
2. Applications shall be filed with the Assessor's Office no later than the last working day of the year preceding the year classification would begin.
3. Complete applications shall contain the required information necessary to determine classification of land under this Section.
4. The application shall also include a notarized signature of the property owner verifying that all such information provided is a true statement of fact.
5. If an application for classification is denied, a reapplication covering the same parcel of land or a portion thereof, may not be submitted to the Assessor for one year following the date the initial application was received.
D. Review.
1. The Assessor shall review applications for productive farm and agricultural land current use assessment for compliance with applicable laws including but not limited to Chapters 84.33 and 84.34 RCW and Chapter 458-30 WAC and shall render a decision no later than April 30 of the year following application.
2. The Assessor shall consider the relevant zoning, and if the zoning prohibits the farm and agricultural activity for which classification is being sought, deny the application.
3. The Assessor shall retain a copy of all applications.
E. Determination of Current Use Value. The Assessor shall determine the amount of tax reduction applied to productive farm and agricultural land current use assessment applications in accordance with the provisions set forth in RCW 84.33 and 84.34 and WAC 458-30.
F. Approval. Within 10 days following approval of an application, the Assessor shall submit notification of such approval to the Pierce County Auditor for recording as provided for in the public recording of State tax liens on real property.
G. Denial. The Assessor shall notify the owner in writing of the extent to which the application is denied.
H. Appeals. An owner who received notice that his or her application has been denied may appeal such decision to the Pierce County Board of Equalization. The appeal shall be filed in accordance with RCW 84.40.038 within 30 days after the mailing of the notice of denial.
I. Notation. For all lands approved under the farm and agricultural land current use assessment program, the Assessor shall make a notation each year on the assessment list and the tax roll of the assessed value of such land for the use classified in addition to the assessed value of such land were it not classified.
J. Reclassification to Open Space Current Use Assessment.
1. Land that was previously classified under this Section, which no longer meets the criteria set forth in RCW 84.34.020(2) and Chapter 458-30 WAC, may be reclassified under the provisions of PCC 2.114.060 provided that the land has not been irrevocably devoted to a use inconsistent with agricultural uses and has a high potential for returning to commercial agriculture.
2. Applications for such reclassification shall follow the provisions set forth in PCC 2.114.060.
3. Land which has been approved for reclassification under PCC 2.114.060 shall not be considered a withdrawal from classification under the provisions of Chapter 84.34 RCW and Chapter 458-30 WAC.