Chapter 18.12
OPEN SPACE PLAN*
Sections:
18.12.010 Purpose, goals and policies.
18.12.030 Current use valuation.
18.12.040 Classification of land as open space.
18.12.050 Length of time in classification.
18.12.060 Owner may request withdrawal from classification.
18.12.070 Action on withdrawal from classification.
18.12.080 Owner to notify assessor of change in use.
18.12.090 Transfer of classified land.
18.12.100 Removal of land classification by county assessor.
18.12.110 When removal of land not subject to additional tax.
18.12.120 Refund of application fee.
18.12.130 Disposition of additional tax, interest and penalties.
* Editor’s Note: Prior history: Resolution 112-1987.
18.12.010 Purpose, goals and policies.
(a) Purpose. The purpose of the Kitsap County open space plan is to follow the legislative declaration of the open space law which states in part: “ ... it is in the best interest of the state to maintain, preserve, conserve and otherwise continue in existence adequate open space lands ... 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 ...."
(b) Goals. The goals of the open space plan are as follows:
(1) To identify, restore, preserve and enhance those sites of historical, cultural, ecological and scientific significance, and other open space land as defined in RCW 84.34.020(1), as a means of enhancing the quality of life for present and future generations;
(2) To accomplish the intent of this program and the comprehensive plan by means of incentives rather than regulation;
(3) To establish a fair and objective process for determining the eligibility of lands for current use assessment as open space, and correlating current use value to the degree of public benefit derived by preservation of such lands.
(c) Policies. The policies of the open space plan are as follows:
(1) Kitsap County shall promote programs which preserve and conserve open space and historical or natural areas of cultural, scientific or ecological significance.
(2) Kitsap County shall develop guidelines for acceptance of open space dedication.
(3) Kitsap County shall encourage organized private groups in their endeavors to provide park, recreation and open space facilities and services.
(4) Open space lands shall be readily available in all residential areas and encouraged in business areas. Public access shall be encouraged on all open space lands, if appropriate.
(5) Kitsap County shall encourage provision of open space within urban centers to compensate for higher residential densities.
(6) Open space shall be distributed throughout urban areas to insure ready access to passive and active forms of recreation and preserve sensitive areas.
(7) Where possible, open space elements shall be combined to form a visual and sometimes physical separation between major sectors of the urbanized areas in order to discourage continuous urban sprawl and preserve many of the natural features of the land.
(8) Areas designated for open space purposes shall be held inviolate against diversion to non-open space uses, and shall not be considered as a reserve for such uses. If an overriding public purpose by another governmental agency requires the taking of open space land, compensations should be made for the area taken by the provision of an equal or better area and facilities.
(9) Multiple uses of open space land shall be encouraged, provided that the uses are compatible and adequate area is provided for each specific function.
(10) The county shall analyze and support applications for current use tax exemption in open space areas for their recreational and conservation value to the public.
(11) Applications submitted for current use assessment under RCW Chapter 84.34 shall be evaluated by the county according to the public benefit to be derived in granting open space designation and will not be construed as a mechanism to subsidize an individual, organization or industry.
(12) Kitsap County encourages dedication of open space lands in perpetuity by conservation easement.
(13) Livestock shall be prohibited on designated open space lands and must be separated from the lands by physical barrier. However, lands that qualify as farm and agricultural conservation land shall be exempted from this policy.
(14) Kitsap County shall recognize qualified state, county, city and independent verification of plants, animals, geologic and other natural features.
(Res. 396-1992 § 1, 1992)
18.12.020 Eligible lands.
The Open Space Act (Chapter 84.34 RCW) describes, in RCW 84.34.020, lands which may be considered for current use assessment as open space. Kitsap County has refined this definition to a prioritized list of lands which may be eligible for enrollment in the open space taxation program within the unincorporated area of Kitsap County.
(1) State Act definition (RCW 84.34.020):
(A) Any land area so designated by an official comprehensive land use plan adopted by any city or county and zoned accordingly, or
(B) Any land area, the preservation of which in its present use would:
(i) Conserve and enhance natural or scenic resources, or
(ii) Protect streams or water supply, or
(iii) Promote conservation of soils, wetlands, beaches or tidal marshes, or
(iv) Enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open space, or
(v) Enhance recreation opportunities, or
(vi) Preserve historic sites, or
(vii) Preserve visual quality along highway, road, and street corridors or scenic vistas, or
(viii) Retain in its natural state tracts of land not less than one acre situated in the urban area and open to public use on such conditions as may be reasonably required by the legislative body granting the open space classification, or
(C) Any land meeting the definition of farm and agricultural conservation land in this section. As a condition of granting open space classification, the legislative body may not require public access on land classified under subsection (l)(B)(iii) of this section for the purpose of promoting conservation of wetlands.
“Farm and agricultural conservation land” means either:
(A) Land that was previously classified under RCW 84.34.020(2) (farm and agricultural land) that no longer meets the criteria of said subsection (2) and that is reclassified under RCW 84.34.020(1) (open space land), or
(B) Land that is traditional farmland that is not classified under RCW Chapter 84.33 or 84.34, that has not been irrevocably devoted to a use inconsistent with agricultural uses, and that has a high potential for returning to commercial agriculture.
(2) Lands Eligible for Current Use Assessment as Open Space in Kitsap County.
(A) Lands which contain the following resources, as determined by Kitsap County, may be eligible for current use assessment as open space, except that where a residence or accessory dwelling unit exists a one-acre site for each dwelling unit will be excluded from eligibility.
(B) Recognized sources are used for identification of resources. Detailed descriptions of resources and recognized sources are contained in subsection (3) of this section.
(C) The presence or occurrence of an eligible resource on a parcel must be field checked by an appropriate agency. This may include the county department of community development, Washington State Department of Wildlife or Department of Natural Resources – Natural Heritage Program. All known data sources for the location of Kitsap County open space lands are noted in subsection (3) of this section. When a particular parcel is not located on the lists, a property owner who believes that the specific resource is present, can request the appropriate agency to inspect the site for that resource, or could provide to the county and that agency for their review a site analysis prepared by a consultant specializing in that area of expertise (i.e., botanist, wildlife manager, geologist, etc.). Professional standards may be established by the county for acceptable consultants. The county shall utilize the site analysis and any comments from the agency in determining if the parcel is eligible.
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Resource List |
Recognized Sources |
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High Priority Resources |
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1. Fish-Rearing Habitat Ponds and Primary Stream Buffers |
WDOF Catalog |
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2. Wetlands, Ponds and Streams |
USFWS Inventory, WDOF Catalog |
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3. “Natural” Shoreline Environments |
KC Shoreline Mgt. Master Program |
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4. Special Animals and Plants |
WA Natural Heritage Plan |
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5. Significant Wildlife Habitats |
WDW |
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6. Archaeological and Historical Sites |
WA Ofc. Arch. & Hist. |
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7. Urban Open Space |
KC Comp. Plan Maps |
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8. Designated Open Space |
KC Comp. Plan Maps |
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9. Watersheds |
KC Health Dept., WSDSHS |
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10. Farm and agricultural conservation land |
Pursuant to RCW 84.34.020 |
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11. Conservation easement |
As recorded with the county auditor |
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12. Land or interest acquired for open space or conservation futures |
Pursuant to RCW 84.34.210-220 |
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Medium Priority Resources |
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1. “Conservancy” Shoreline Environments |
KC Shoreline Mgt. Master Program |
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2. Secondary Stream Buffers |
High Priority List items 1 & 2 |
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3. Geologic and Shoreline Features |
Natural Heritage Program |
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4. Public Lands Buffer |
KC Comp. Park & Rec. Plan |
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Low Priority Resources |
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1. Steep Slopes |
KC Slope Stability Study |
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2. Private Recreation Areas |
By Definition |
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3. “Rural” Shoreline |
KC Shoreline Mgt. Master Program |
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4. Preservation of visual quality |
Pursuant to RCW 84.34.020 |
(3) Detailed Descriptions of Priority Resources.
(A) High Priority Resources.
(i) Fish Rearing Habitat – Ponds and Primary Stream Buffers.
Definition: Ponds, rivers and streams which are used in the life cycles of fish based on data compiled by the Washington State Department of Fisheries and other agencies with appropriate expertise.
Primary streamside buffers shall be no less than twenty-five feet and no more than fifty feet in width on either side of the stream, and shall be fenced as necessary to prevent intrusion by livestock, in order to qualify as a high priority resource. Additional buffer width shall be as a medium priority resource – secondary stream buffer.
Small lakes, over one acre in size and creeks or streams located within a well-defined channel that carry a perennial flow throughout the year (ninety percent of the time or more); and which also support fish and are not under the jurisdiction of the Shoreline Management Act.
Source: Catalog of Washington Streams – State Department of Fisheries: also Washington Department of Wildlife and the Department of Natural Resources stream maps.
Examples: Dogfish Creek, Barker Creek, Buck Square Lake.
Criteria: Eligible lands are those meeting the definition above. Not eligible under this category if site is also a “natural” shoreline environment or a “conservancy” shoreline environment. A primary streamside buffer of natural vegetation at least twenty-five feet in width must be preserved from clearing and intrusion by livestock.
(ii) Wetlands, Ponds and Streams.
Definition: Wetlands as defined by the Kitsap County critical area designation as well as ponds and streams which are not used in the life cycles of fish.
Sources: Wetland Inventory – United States Department of the Interior, Fish and Wildlife Service:
Catalog of Washington Streams – State Department of Fisheries, also Department of Wildlife.
Example: Morgan’s Marsh.
Criteria: Eligible lands are those meeting the definition above. Not eligible under this category if site is also a “natural” shoreline environment, a “conservancy” shoreline environment, or a fish rearing habitat. A primary streamside buffer of at least twenty-five feet in width must be preserved from clearing and intrusion by livestock.
(iii) “Natural” Shoreline Environment.
Definition: A marine, lake or riverine shoreline and its “associated wetlands” identified as a “natural environment” in the Shoreline Management Master Program for Kitsap County.
Source: Shoreline Management Master Program – Kitsap County.
Examples: Starts Bay, the Nature Conservancy (Hansville).
Criteria: Eligible lands are those identified as “natural” shoreline environments and their associated wetlands in the Shoreline Management Master Program for Kitsap County. Only those lands in the actual shoreline classification adjacent to the water shall be eligible for the open space tax program. This area encompasses two hundred feet upland from the ordinary high-water mark, or the edge of the associated wetland boundary. Use restrictions may be placed within these areas and all proposed forest practice applications shall be prefiled with the Kitsap County department of community development to determine if any special cutting restrictions will be appropriate.
(iv) Special Animals and Plants.
A. Special Animals.
Definition: Those animal species defined in the Natural Heritage Plan listed as being either an endangered, threatened or sensitive species by the Washington State Department of Game. Within Kitsap County this term shall also include all monitor species.
Source: Natural Heritage Plan administered by the Washington State Department of Natural Resources, Natural Heritage Program.
The Natural Heritage data base administered by the Washington State Department of Natural Resources, Natural Heritage Program and the Washington State Department of Wildlife, Nongame Division.
Criteria: Eligible sites are those in the Natural Heritage Data Base as verified by the Natural Heritage Program or which are verified by the State Department of Game or an expert in the field as containing the same animals and which are acceptable by the state agency for addition to the data base. Properties which are eligible under “significant wildlife habitat” would not be eligible in this subsection.
B. Special Plants.
Definition: Those vascular plant species defined in the Natural Heritage Plan listed as being either an endangered, threatened or sensitive species by the Washington State Department of Natural Resources, Natural Heritage Program.
Source: Natural Heritage Plan administered by the Washington State Department of Natural Resources, Natural Heritage Program.
Examples: Sphagnum moss bog or fen.
Criteria: Eligible sites are those in the Natural Heritage data base, as verified by the Natural Heritage Program, or which are verified by an expert in the field as containing the same plants and which are acceptable by the state agency for addition to the data base.
(v) Significant Wildlife Habitat Area.
Definition: An area which is utilized by both special and/or other animals in such frequency and diversity for critical ecological processes occurring such as breeding, nesting, feeding and resting.
Source: Washington Department of Wildlife.
Example: Ross Point.
Criteria: Eligible areas are those identified by either: (1) the Washington Department of Wildlife (WDW); or (2) a competent professional whose findings are substantiated by WDW.
(vi) Archaeological and Historical Sites.
A. Archaeological Site.
Definition: All sites and locations of prehistorical or archaeological interest including but not limited to burial sites, camp sites, rock shelters, caves and the artifacts and implements of the culture.
Source: Location and details of known sites are on file at the Washington State Office of Archaeology and Historic Preservation. General information available by request on a square-mile-basis.
Criteria: Eligible lands are those which are either: (1) on file at the Washington State Office of Archeology and Historic Preservation; or (2) verified by an expert in the field as containing the same features and acceptable by the State Office of Archaeology and Historic Preservation for addition to their inventory.
B. Historical Site.
Definition: A building, structure or site which is of significance to the county’s cultural heritage including, but not limited to: Native American and pioneer settlements, old buildings, forts, trails, landings, bridges or the sites thereof together with interpretive facilities, and which are identified on a local, state or national register of historic places. A building or structure shall include a maximum of one acre of land.
Source: No comprehensive inventory has been done by the county to date. Refer to state or national register at state Office of Archaeology and Historic Preservation. The Kitsap County Historical Society maintains a list of historical sites in Kitsap County.
Examples: Port Madison, Fort Ward, Old Man House.
Criteria: Eligible lands are those on the State and National Registers of Historic Places or any county register of historic places which is developed in the future. Sites identified by the Kitsap County Historical Society may also be considered as medium or low priority resources.
(vii) Urban Open Space.
Definition: Land maintained in its natural state, with appropriate public access, and located within an urbanizing area.
Source: Kitsap County Comprehensive Plan maps.
Criteria: Eligible lands are those meeting the definition above. “Urbanizing area” shall mean that area within an area designated “urban” or “semi-urban” on the Comprehensive Plan maps of Kitsap County.
(viii) Designated Open Space.
Definition: Land designated “open space” by Kitsap County Comprehensive Plan, South Kitsap Subarea Plan, Central Kitsap Subarea Plan or North Kitsap Subarea Plan.
Source: Land designated “open space” by the Kitsap County Comprehensive Plan, South Kitsap Subarea Plan, Central Kitsap Subarea Plan or North Kitsap Subarea Plan.
Example: None at this time.
Criteria: Eligible lands are those designated as “open space” by one or more of the above planning documents in order to preserve the existing character of a particular area.
(ix) Watersheds and Aquifer Recharge Area.*
Definition: Undeveloped land which serves as the watershed for a “public water system” as defined in WAC 248-54-560, or aquifer recharge areas defined in the critical area designation for Kitsap County.
Source: Bremerton-Kitsap health department, Washington State Department of Social and Health Services, Kitsap PUD No. 1.
Criteria: Eligible lands are those meeting the definition above. Given the nature and function of the resource, public access may be restricted due to sensitivity.
* Note: Aquifer recharge areas will be included in this category upon designation of said areas.
(x) Farm and Agricultural Conservation Land.
Definition: “Farm and agricultural conservation land” means either:
A. Land that was previously classified under RCW 84.34.020(2) (farm and agricultural land) that no longer meets the criteria of said subsection (2) and that is reclassified under RCW 84.34.020(1) (open space land).
B. Land that is traditional farmland that is not classified under RCW Chapters 84.33 or 84.34, that has not been irrevocably devoted to a use inconsistent with agricultural uses, and that has a high potential for returning to commercial agriculture.
A farm plan which includes water quality protection measures from the Kitsap conservation district may be required prior to approval of open space designation.
Sources: RCW 84.34.020(8).
Example: The Howe family farm located at the intersection of Long Lake Road and Mile Hill Drive in South Kitsap.
Criteria: Eligible lands are those meeting the definition above.
(xi) Conservation Easement.
Definition: Agreement between the property owner and one or more of the following:
A. The state of Washington (through one of its resource agencies);
B. A public or private land trust; or
C. Other appropriate entity (see RCW 84.34.210) which permanently transfers development rights for purposes of perpetual, or long-term conservation.
Source: RCW 64.04.030.
Examples: The following list of organizations* may accept a conservation easement:
Kitsap Land Trust;
Bainbridge Island Land Trust;
Hood Canal Land Trust;
Indianola Land Trust;
The Nature Conservancy;
The local Indian tribes; and
The Kitsap County Open Space Program.
* It should be noted that there may be other organizations available to accept conservation easements.
(xii) Land or Interest Acquired for Open Space or Conservation Futures.
(B) Medium Priority Resources.
(i) “Conservancy” Shoreline Environment.
Definition: All marine, lake and riverine shorelines and “associated wetlands” identified as a “conservancy environment” under the jurisdiction of the Shoreline Management Act, and not in another shoreline category of this open space tax program priority lands list.
Sources: Shoreline Management Master Program – Kitsap County.
Example: Restoration Point.
Criteria: Eligible lands are all conservancy shoreline environments as identified in the Shoreline Management Master Program for Kitsap County with preference given to the “Shorelines of Statewide Significance.” Area to be included is two hundred feet upland from the ordinary high-water mark, or the associated wetland. Use restrictions may be placed within these areas and all proposed forest practice applications shall be prefiled with the county department of community development to determine if any special cutting restrictions would be appropriate.
(ii) Secondary Stream Buffers.
Definition: A streamside buffer at least seventy-five feet in width which is in addition to a primary streamside buffer.
Source: Added to streams identified as high priority resources.
Criteria: Eligible lands are those which qualify for high priority resource by providing a primary streamside buffer and an additional buffer preserved from clearing and intrusion by livestock.
(iii) Geological and Shoreline Features.
Definition: Those special features as defined in the Natural Heritage Plan generally including but not limited to special geologic locations (fossils), works of geomorphology (waterfalls), or those unique and undeveloped shoreline features of Puget Sound including spits, lagoons or points.
Source: Natural Heritage Data Base.
Example: Foulweather Bluff.
Criteria: Eligible sites are those which are either: (l) on file in the Natural Heritage database, or (2) verified by an expert in the field as containing the same features as those in the data base and are also acceptable by the state agency for addition to the Natural Heritage data base. Minimum area eligible for enrollment, whether in single or multiple ownerships, is a significant portion of the feature.
(iv) Public Lands Buffer.
Definition: Lands lying adjacent to public projects or forests, and lands lying adjacent to public or private wildlife preserves, natural reservations or sanctuaries.
Source: Kitsap County Comprehensive Park and Recreation System Plan, Kitsap County Assessor.
Criteria: Lands being buffered shall be in public ownership or private lands shall be enrolled in the open space program.
(C) Low Priority Resources.
(i) Steep or Unstable Slopes.
Definition: Steep slopes are those with a slope of fifteen percent or greater. Unstable slopes are those identified as intermediate or unstable by the Slope Stability Atlas.
Source: Kitsap County Slopes Stability Study – Jerry Deeter, 1977.
Criteria: Eligible lands are those meeting the definition above or which are verified by an expert in the field as having unstable slopes and/or slopes of fifteen percent or greater.
(ii) Private Recreation Area.
Definition: An area operated and devoted to facilities and equipment for outdoor recreational purposes, including tennis courts, playgrounds, golf courses and other similar uses whether or not the use of such area is open to the public upon the payment of a fee. Shall not include recreational vehicle parks portion of a site.
Source: No county inventory available.
Example: Clover Valley Golf and Country Club.
Criteria: Eligible lands are those meeting the above definition and providing some recreational and/or buffering benefit to properties nearby.
(iii) “Rural” Shoreline Environments.
Definition: All marine, lake and riverine shorelines and “associated wetlands” identified as a “mini environment” under the jurisdiction of the Shoreline Management Act, and not in another shoreline category of this open space tax program priority lands list.
Example: Restoration Point.
Criteria: Eligible lands are all rural shoreline environments as identified in the Shoreline Management Master Program for Kitsap County with preference given to the “Shorelines of Statewide Significance.” Area to be included is two hundred feet upland from the ordinary high-water mark, or the associated wetland. Use restrictions may be placed within these areas and all proposed forest practice applications shall be prefiled with the Kitsap County department of community development to determine if any special cutting restrictions would be appropriate.
(iv) Preservation of Visual Quality.
Definition: To preserve visual quality along highway, road, and street corridors or scenic vistas.
Source: The Open Space Act, Chapter 84.34 RCW.
Example: Ollala Valley South, Big Valley North.
(4) Ineligible Lands.
(A) Those lands which do not contain a resource identified as either a high, medium, or low priority in Section 18.12.020(2) are not eligible for enrollment in the program.
(B) Open space lands which are associated with a development where maximum development potential has been achieved under land use regulations shall not be eligible for enrollment in the open space program. An example is a planned unit development with clustered dwelling units.
(Res. 396-1992 § 2, 1992)
18.12.030 Current use valuation.
The current use value of open space lands shall be determined using the public benefit rating system below. Current use value is expressed as a percentage of the highest and best market value as determined by the county assessor.
(1) Public Benefit Rating System.
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Tax Reduction |
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(A) |
A minimum of two priority resources with no more than one in the low priority category. |
50% |
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(B) |
A minimum of two priority sources with no more than one in the low priority category and with appropriate public access. |
60% |
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(C) |
A minimum of three priority resources with no more than one in the low priority category and including a conservation easement. |
80% |
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(D) |
A minimum of three priority resources with no more than one in the low priority category and including a conservation easement and appropriate public access. |
90% |
(2) Appropriate public access shall include the first of the following which does not conflict with the purposes of the open space classification, and where the landowner is protected from liability for unintentional personal injury to the public pursuant to RCW 4.24.210:
(A) The public shall be entitled to free access to this property, subject to notification to and consent of the owner. Access is limited to passive forms of recreation or educational pursuits in which the land and its ecological balance remain undisturbed.
Signs shall be posted that state the following:
This property is classified as Open Space pursuant to the State Open Space Act of 1970 (RCW 84.34). Public access permitted subject to notification and consent of land owner.
Property is environmentally sensitive. Hunting, littering, excessive noise, cutting of vegetation or any action which may endanger the animal or plant life on this property is strictly prohibited. Violators will be considered trespassers.
Example:
John Doe, Owner
Address
Phone Number
(B) Public access is limited to education and demonstration by example on recreational properties that require user membership.
(C) Due to sensitivity of the land, access shall be limited to educational and scientific purposes only. Public access may be limited to certain times of the year to avoid disruption of “special animals or plants.”
(D) Due to environmental sensitivity, as verified by a qualified wetlands expert, biologist or appropriate state agency, public access shall not be required.
(Res. 396-1992 § 3, 1992)
18.12.040 Classification of land as open space.
(a) RCW 84.34.037 stipulates that applications for classification of land as open space be acted upon in the same manner in which an amendment to the Comprehensive Plan is processed. The board of county commissioners, as the legislative authority for the unincorporated area of Kitsap County, acts as the granting authority. The board acts upon the recommendation of the planning agency which consists of the planning commission and the department of community development.
(b) The task of the granting authority when reviewing an application for open space current use assessment is to assign a public benefit rating (PBR) using the rating system in Section 18.12.030(1).
(Res. 396-1992 § 4 (part), 1992)
18.12.050 Length of time in classification.
Once land has been classified as open space, it shall not be applied to any other use for a period of not less than ten years. The land shall continue in classification after the ten-year period until a request for withdrawal is made by the owner or until the use of the land has changed or it has been transferred and the new owner has not signed a notice of continuance.
(Res. 396-1992 § 4 (part), 1992)
18.12.060 Owner may request withdrawal from classification.
After eight years of the initial ten-year period has passed the land owner may request that all or part of his land be withdrawn from the classification. The request shall be made to the assessor and shall be considered a tentative request for a period of one year during which time the request may be withdrawn without penalty. If a portion of a parcel is removed from classification the remaining portion must meet the requirements for original classification.
(Res. 396-1992 § 4 (part), 1992)
18.12.070 Action on withdrawal from classification.
Upon receipt of a request for withdrawal, the assessor shall notify the granting authority which originally removed the classification, and when two years have elapsed the assessor shall withdraw the land from classification. The land which is removed shall be subject to a tax equal to the difference between the amount of tax paid under the open space classification and the tax at true and fair value for seven years last past, plus the statutory interest rate charged on delinquent property taxes.
(Res. 396-1992 § 4 (part), 1992)
18.12.080 Owner to notify assessor of change in use.
An owner who changes the use of classified land, must within sixty days after such change in use notify the county assessor of the change. The assessor shall then impose an additional tax equal to the difference between the tax paid on current use value and the tax that would have been paid on that land had it not been so classified, payable for the seven years last past, plus interest on this additional tax at the same rate as charged on delinquent taxes, plus a penalty of twenty percent of the total amount.
(Res. 3961992 § 4 (part), 1992)
18.12.090 Transfer of classified land.
When classified land is transferred, the seller or transferor becomes liable at the time of sale for the additional tax, interest and penalty of all or a portion of classified lands, unless the new owner signs the notice of continuance which is attached to or shown on the excise tax affidavit. The county auditor shall not accept for recording an instrument of conveyance on any classified land unless the notice of continuance has been signed or the additional tax has been paid.
(Res. 396-1992 § 4 (part), 1992)
18.12.100 Removal of land classification by county assessor.
(a) The assessor may determine, after giving the owner written notice and an opportunity to be heard, that the land classified as open space land no longer qualifies for the purpose for which it was granted classification.
(b) Within thirty days after the assessor has determined the land no longer qualifies for classification, the assessor shall notify the owner in writing and explain why such action was taken. The owner may appeal the removal of classification to the county board of equalization.
(c) At the time land is removed from classification it becomes subject to an additional tax, interest, and penalty thereon.
(Res. 396-1992 § 4 (part), 1992)
18.12.110 When removal of land not subject to additional tax.
The additional tax, applicable interest, and penalty specified in subsection (c) of Section 18.12.100 shall not be imposed if the removal of classification pursuant to subsection (a) of Section 18.12.100 resulted solely from:
(a) Transfer to a government entity in exchange for other land located within the state of Washington;
(b)(i) A taking through the exercise of the power of eminent domain, or (ii) sale or transfer to an entity having the power of eminent domain in anticipation of the exercise of such power, said entity having manifested its intent in writing or by other official action;
(c) A natural disaster such as a flood, windstorm, earthquake, or other such calamity rather than by virtue of the act of the landowner changing the use of such property;
(d) Official action by an agency of the state of Washington or by the county or city within which the land is located which disallows the present use of such land;
(e) Transfer of land to a church when such land would qualify for exemption pursuant to RCW 84.36.020;
(f) Acquisition of property interests by state agencies or agencies or organizations qualified under RCW 84.34.210 and 64.04.130 for the purposes enumerated in those sections: provided, that at such time as these property interests are not used for the purposes enumerated in RCW 84.34.210 and 64.04.130 the additional tax specified in subsection (c) of Section 18.12.100 shall be imposed;
(g) Removal of land classified as farm and agricultural land under RCW 84.34.020(2)(d);
(h) Removal of land from classification after enactment of a statutory exemption that qualifies the land for exemption and receipt of notice from the owner to remove the land from classification;
(i) The creation, sale, or transfer of forestry riparian easements under RCW 76.13.120; or
(j) The creation, sale, or transfer of a fee interest or a conservation easement for the riparian open space program under RCW 76.09.040.
(Res. 396-1992 § 4 (part), 1992)
18.12.120 Refund of application fee.
The application fee may be refunded if the open space application is withdrawn, by the owner, prior to the advertisement of the public hearing on the application.
(Res. 396-1992 § 4 (part), 1992)
18.12.130 Disposition of additional tax, interest and penalties.
All additional taxes, interest and penalties imposed and received because of the removal of land from open space classification shall to the extent permitted by state law, be deposited into the open space conservation futures fund for acquisition of open space.
(Res. 396-1992 § 4 (part). 1992)