Wash. Admin. Code § 458-30-280 - Notice to withdraw from classification
(1)
Introduction. When an owner
of classified land wishes to withdraw all or part of the land from the current
use program, the owner must submit a request to withdraw to the assessor. This
rule explains when an owner may request a withdrawal from classification under
the provisions of chapter 84.34 RCW and what the assessor must do upon receipt
of this request.
(2)
Other
rules to reference. Readers may want to refer to the following rules for
additional information:
(a) WAC
458-30-285 Withdrawal from
classification.
(b) WAC
458-30-300 Additional
tax-Withdrawal or removal from classification.
(c) WAC
458-30-305 Due date of additional
tax, interest, and penalty upon withdrawal or removal.
(3)
Definitions. For purposes of
this rule, the definitions in WAC
458-30-200 apply.
(4)
Requirements - Ten years and notice
of request for withdrawal. Except as otherwise provided, land classified
under the provisions of chapter 84.34 RCW must remain classified and may not be
applied to any other use, except reclassifications as described in
RCW
84.34.070(2), for at least
ten assessment years from the effective date of classification.
(a) During the eleventh or later assessment
year of classification, the owner may file with the assessor a notice of
request for withdrawal, unless the assessor has given written notice of removal
as provided in
RCW
84.34.108(1)(d)(i) for all
or a portion of the land to be removed from classification prior to the owner
requesting withdrawal. The request for withdrawal may involve all or part of
the land.
(b) Upon receiving the
request for withdrawal, the assessor will, within seven working days, transmit
one copy of the request to the granting authority that approved the original
application for classification.
Notes
Statutory Authority: RCW 84.08.110, 84.08.070, 84.34.141 and 84.34.360. 95-21-002, § 458-30-280, 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), § 458-30-280, filed 11/15/88.
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