HomeMy WebLinkAboutOpen Space Taxation Agreement 1.1P-77Sir" 2 A Prepare in Triplicate
�,F.y with one completed copy
MAY 2 4 1972, 2�_u 713 to each of the following"
Applicant
AUDITOR OPEN SPACE TAXATION AGREEMENT Legislative Body
JRSON COUNTY County Assessor
This Agreement between Norman P. Worthington
408 East 27th. Ave . , Olympia , Wa . 98501 hereinafter called the "owner",
and (insert city or county) Jefferson County
Whereas the owner of the following described real property having made application
for classification of that property under the provisions of RCW 84.34,
And whereas, both the owner and legislative authority desire to limit the use of
said property, recognizing that such land has substantial public value as open
space and that the preservation of such land constitutes an important physical,
social, esthetic and economic asset to the public, and both parties agree that the
classification of the property during the life of this Agreement shall be for:
Timber Land Current Use Assessment
(Open Space, Farm and Agricultural, Timber Land)
Now, therefore, the parties, in consideration of the mutual covenants and conditions
set forth herein, do agree as follows :
(1) During the term of this Agreement, the land shall only be used in
accordance with the preservation of its classified use.
(2)' No structures shall be erected upon such land except those directly
related to, and compatible with the classified use of the land, or
except those residence buildings for such individuals as are engaged
n the care, use, operation or management of said land.
(3) This Agreement shall be effective commencing on the date the legis-
lative body receives the signed Agreement from the property owner ,
and shall remain in effect for a period of at least ten (10) years .
(4) This Agreement shall run with the land described herein and shall be
binding upon the heirs, successors and assigns of the parties hereto.
(5) Withdrawal : The land owner may withdraw from this Agreement if after
a period of seven years the land owner makes a withdrawal request which
request is irrevocable, to the assessor. Three years from the date
of that request the assessor shall withdraw the land from the classi-
fication, and the applicable taxes and interest shall be imposed as
provided in RCW 84.34.070.
(6) Breach: After land has been classified and an Agreement executed,
any change of the use of the land, except through compliance with
items (5) , (7) or (8) of this Agreement , shall be considered a breach
of this Agreement , and subject to applicable taxes, penalties and
interest as provided in RCW 84.34.080.
(7) A breach of Agreement shall not occur if the change in use results from
the sale of land classified under this Act within two years after the
death of the owner of at least fifty percent of such land.
(8) Eminent Domain: When any permissible action in eminent domain for the
condemnation of the fee title of the land under agreement is filed or
when such land is acquired as a result of a sale to a public body,
this Agreement shall be null and void as of the date the action 'is
filed and thereafter the Agreement shall not be binding on any party
to it.
(9) The County Assessor may require reports from classified land owners.
If the owner fails to return a required report within ninety days,
the Assessor may declare the Agreement in breach.
Department of Revenue P?P 81 . (2/71)
VOL tic) 'A..( tit)U
r
Legal Description of classified land:
That portion of the E1/2 of the SE1/4 of Sec. 17, Twp. 28N. , R 1 WWM, lying east
of the right-of-way of the existing Quilcene-Center county road known as County
Road No. 12: Excepting R/W of any other public road.
Total acres 47.38 A
This Agreement shall be subject to the following conditions: , rA rh ahg �Qc-
Open Space Taxation Act Rules , Washington Administrative Code •
WAC 458-30-005 to -060 c Co
s� J!' 1 IC A°1 9 : {
,.'r ' INDITOrr,
BY 7/2 . ...(4/Ze.e.leti
It is declared that this Agreement contains the classification and conditions as •
provided for in RCW 84.36 and the conditions imposed by this Legislative Authority.
Datedte_
x.ilxx Legislative Authority:
6.'1A City or County
By r()
-4
Title
As owner(s) of the herein described land I (we) indicate by my (our) signature(s)
that I (we) are aware of the potential tax liability and hereby accept the classi-
fication and conditions of this Agreement.
Dated Ray 23, 1972 (IA/14 `
Dwner(s)
(Must be sigrncd by a / OtAmeleg)
Subscribed and.,sworn to before me this
23 j041. '1 � a, ':'7'. \Ntag ' 17 72
" `i 3 iotary Public
Date signed Agreement received by Legislative Authority
VOL 33 �A�,51O
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• Prepare in Triplicate
• 2 - �-�� with one completed copy
to each of the following:
Applicant
OPEN SPACE TAXATION AGREEMENT Legislative Body
County Assessor
This Agreement between James D . Shaw
Box 273 Chimacum, Washington hereinafter called the "owner",
and (insert city or county) Tefferson County
Whereas the owner of the following described real property having made application
for classification of that property under the provisions of RCW 84.34,
And whereas, both the owner and legislative authority desire to limit the use of
said property, recognizing that such land has substantial public value as open
space and that the preservation of such land constitutes an important physical,
social , esthetic and economic asset to the public, and both parties agree that the
classification of the property during the life of this Agreement shall be for:
Agriculture Land Current Use Assessment
(Open Space, Farm and Agricultural, Timber Land)
Now, therefore, the parties, in consideration of the mutual covenants and conditions
set forth herein, do agree as follows :
(1) During the term of this Agreement, the land shall only be used in
accordance with the preservation of its classified use.
(2) No structures shall be erected upon such land except those directly
related to, and compatible with the classified use of the land, or
except those residence buildings for such individuals as are engaged
in the care, use, operation or management of said land.
(3) This Agreement shall be effective commencing on the date the legis-
lative body receives the signed Agreement from the property owner,
and shall remain in effect for a period of at least ten (10) years .
(4) This Agreement shall run with the land described herein and shall be
binding upon the heirs, successors and assigns of the parties hereto.
(5) Withdrawal : The land owner may withdraw from this Agreement if after
a period of seven years the land owner makes a withdrawal request which
request is irrevocable, to the assessor. Three years from the date
of that request the assessor shall withdraw the land from the classi-
fication, and the applicable taxes and interest shall be imposed as
provided in RCW 84.34.070.
(6) Breach: After land has been classified and an Agreement executed,
any change of the use of the land, except through compliance with
items (5) , (7) or (8) of this Agreement , shall be considered a breach
of this Agreement, and subject to applicable taxes, penalties and
interest as provided in RCW 84.34.080.
(7) A breach of Agreement shall not occur if the change in use results from
the sale of land classified under this Act within two years after the
death of the owner of at least fifty percent of such land.
(8) Eminent Domain: When any permissible action in eminent domain for the
condemnation of the fee title of the land under agreement is filed or
when such land is acquired as a result of a sale to a public body,
this Agreement shall be null and void as of the date the action is
filed and thereafter the Agreement shall not be binding on any party
to it.
(9) The County Assessor may require reports from classified land owners. •
If the owner fails to return a required report within ninety days,
the Assessor may declare the Agreement in breach.
Department of Revenue PTF 81 4 (2/71)
VOL 33 '� ; 41
Legal Description of iassified land: 1
S13, T 27, R 2W 16.2 2A - Tax 22 ( N of E Quilcene Road and E of Quilcene
Center Road ) S 13 , T 27, R 2 W 27.86A. NE SE ( N of E Quilcene Road ) ' •+
Subject to~Bonne A W Ease Less Tax 101 & 103
4
Total acres 44 .08 A
This Agreement shall be subject to the following conditions: �
l
Open Space Taxation Act Rules, Washington Administrative Code E 33
WAC 458-30-005 to -060 + p` '
f`r- 5/I-/a, ~
CO. ,
. ss a ? n:
It is declared .that this Agreement contains the classification on o s
provided for in RCW 84.36 and the conditions imposed by this Leg slative Authority.
Dated � .. / 2,- /9 7� Legis ative Authority:
j :,;Orr e •
C y or .County _
•
By 07111Z-Ld
. • -Title
As owner(s) of the herein described land. I (we) indicate by my (our) si.gnature(s) ,
that I (we) are aware of the potential tax liability and hereby accept the classi-
• . fication .and conditions of this Agreement.
#'
Dated June 12, 19.79 o'w;t49' e .4, . ' 42"
f .
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`Y (Must be signed by all Owners)
Subscrai ,and sworn to before me this
4eu .
"-.
12.t1 Sr..,Of �Tt no fl 19 72...�..�. a ,
Deputy Auditor •
1.
g � . I ,
;Date signed Agreement received by Legislative Authority /�17.
e
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INSTRUCTIONS FOR COMPLETING APPLICATION FOR OPEN SPACE,
AGRICULTURAL, OR TIMBER LANDS CURRENT USE ASSESSMENT
The completed application and application fee must be filed with the
county assessor by the fee owner or contract purchaser of the lands to be
classified. The county assessor will forward the application and accompany-
ing fee to the appropriate Legislative Body.
Land shall be classified by the Legislative Body under one of three
categories described as :
(1) "Open space land" means (a) any land area so designated by
an official comprehensive land use plan adopted by any city or county & 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) pro-
tect streams or water supply, (iii) promote conservation of soils , wetlands,
beaches or tidal marshes, or (iv) enhance the value to the public of abutt-
ing or neighboring parks, forests, wildlife preserves , natural reservations
or sanctuaries or other open space, or (v) enhance recreation opportunities,
or (vi) preserve historic sites, or (vii) retain in its natural state tracts
of land of not less than five acres situated in an urban area and open to
public use on such conditions as may be reasonably required by the Legis-
lative Body granting the open space classification.
(2) "Farm and agricultural land" means either (a) land in any conti-
guous ownership of twenty or more acres devoted primarily to agricultural
uses; (b) any parcel of land five acres or more but less than twenty acres
devoted primarily to agricultural uses , which has produces a gross income
from agricultural uses equivalent to one hundred dollars or more per acre
per year for three of the five calendar years preceding the date of, appli-
cation for classification under this act; or (c) any parcel of land of less
than five acres devoted primarily to agricultural uses which has produced
a gross income of one thousand dollars or more per year for three of the
five calendar years preceding the date of application for classification
under this act. Agricultural lands shall also include farm woodlots of
less than twenty and more than five acres and the land on which appurtenances
necessary to the production, preparation or sale of the agricultural pro-
ducts exist in conjunction with the lands producing such products. Agri-
cultural lands shall also include any parcel of land of one to five acres,
which is not contiguous, but which otherwise constitutes an integral part
of farming operations being conducted on land qualifying under this section
as "farm and agricultural lands ."
(3) "Timber land" means land in any contiguous ownership of twenty
or more acres which is devoted primarily to the growth and harvest of
forest crops and which is not classified as reforestation land pursuant to
chapter 84.28 RCW, or as land classified for deferred taxation under chapter
84.32 RCW, timber lands means the land only.
The acreage and gross income requirements for farm and agricultural
lands are conditions precedent for classification. Thereafter no part of
the land can be devoted to any other purpose. It is not necessary that the
income requirements be maintained after classification but the use of all
the acreage must be so maintained.
Owner of land designated as open space land by a comprehensive land
use plan and zoned accordingly, may not apply for a current use assessment
of such land prior to January 1, 1972. Lands other than those designated
as open space land by a comprehensive land use plan, may be made prior to
December 31 , 1970 and thereafter shall be made during the first four calen-
dar months of the year preceding that in which such classification is to begin.
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Separate applications and procedures may not be required if land
is to be classified into more than one classification, but if one applica-
tion is used, farm and agricultural , open space, or timber lands must be
kept separated by description and must be judged separately on their merits
by the granting authority. Land that lies in the jurisdiction of more
than one Legislative Body shall require a separate application to be sub-
mitted for each portion of the land in each jurisdiction.
If an application is denied, an application covering the same land
may not be submitted before one year has elapsed from the date of the
original application.
Upon approval of the application, in whole or in part, by the grant-
ing authority, that body shall send three signed copies of the Open Space
Taxation Agreement to the applicant for his signature within five days of
the approval date, showing the land classification and conditions imposed.
The applicant may accept or reject the agreement. If the applicant accepts,
he must sign and return two copies of the agreement to the granting authority
and retain one copy. The granting authority shall assume the agreement
has been rejected by the applicant if the agreement is not signed and re-
turned to the granting authority within twenty-five days after the mailing
of the agreement by the granting authority.
The legislative authority shall, in the agreement determine that
area of land which shall be the minimum area which can be withdrawn or to
which change of use may occur without effecting the balance of the land
which may be subject to such agreement. For this purpose the legislative
authority may divide into separate minimum areas an area of land which may
be the subject of a single application, and conversely may combine into
a single minimum area contiguous lands which are the subject of one or
more applications.
The agreement shall run with the land described in the agreement
and the conditions and requirements shall be binding upon the heirs,
successors and assigns of the parties thereto.
Once land has been classified as farm and agricultural land, or as
open space, or as timber land, the owner cannot change it from one to the
other. Land that has been classified shall not be used for any purpose
other than that for which it was classified.
When land has been classified under this act, it shall remain under
such classification and shall not be applied to other use for at least ten
years from the date of classification and shall continue under such class-
ification until and unless withdrawn from classification after notice or
request for withdrawal shall be made by the owner.
During any year, after seven years of the initial ten-year classifi-
cation period have elapsed, notice of request for withdrawal , which shall
be irrevocable, may be given by the owner to the county assessor of the
county in which such land is situated. The county assessor shall , when
three assessment years have elapsed following the date of receipt of
such notice, withdraw such land from such classification.
Upon receipt of a land withdrawal notice the treasurer shall levy
tax for the past seven years in an amount equal to the difference between
the current use value tax and the market value tax. The treasurer shall
impose interest upon the amounts of such additional tax at the rate charged
on delinquent property taxes from the dates such tax could have been paid
without penalty had the land been assessed according to market value. The
additional taxes and interest provided for in case of withdrawal accrue
only when the lands are removed from classification at the request of the
owner.
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If the use of all or any part of the minimum area of classified
land as determined by the legislative authority in the agreement is changed,
except as the result of the exercise of eminent domain, sale to a public
body, or sale of classified land within two years after the death of the
owner of at least 50% of such land, a breach of the "agreement" as to the
whole of such area and RCW 84.34.080 shall apply to the whole of such
area.
If classified land is put to some use contrary to the Open Space
Taxation Act, RCW 84.34.080 provides for the imposition of additional taxes ,
interest and penalties. The owner may contest the determination of a
breach by the use of any procedure available to him under Title 84 RCW,
including suit for refund.
If any party to the agreement changes the use, all such parties
shall be responsible for that change, and if either the husband or wife
changes the use, both shall be responsible for that change.
If a natural disaster destroys classified land a breach of the
agreement will result if the owner changes or abandons the classified use,
in which case the additional taxes and penalties shall apply. Upon receipt
of a breach of agreement notice the treasurer shall levy tax as follows :
(1) Tax in an amount equal to the difference between the current use
value tax and the market value tax for a twenty-year rollback for timber
land and fourteen-year rollback for all other land. (2) A penalty of
20% of (1) . (3) Interest at the rate charged on delinquent taxes on the
additional tax and penalties from the date on which they could have been
paid without penalty. The additional taxes, penalty and interest under a
breach of agreement accrue only when the land is devoted to some other
use, except through eminent domain, sale to a public body, or sale of
classified land within two years after the death of the owner of at least
50% of such land. Neither the payments under RCW 84.34.070 nor those under
RCW 84.34.080 are due when the use is changed through one of the exceptions.
In such cases, the owner owes nothing.
All additional tax, penalties and interest shall be due on or before
April 30 following the date when the treasurer's statement is rendered.
The treasurer shall handle overdue accounts in the same manner as
delinquent taxes .
The term "state, " as used in the last proviso of RCW 84.34.070,
shall mean the Legislature of the State of Washington. If the agreement
is abrogated by the "state, " neither RCW 84.34.070 and .080 applies and no
additional tax, penalty or interest is payable by the owner. The term
"penalty" as used in this context includes all of the foregoing.
The assessor shall estimate a market value and the current use value
of the land as described on the agreement. In determining the true and
fair value of open space land, farm and agricultural land, and timber
land, which have been classified as such under the provisions of this act,
the assessor shall consider only the use to which such property and improve-
ments is currently applied and shall not consider potential uses of such
property. The assessor shall compute the assessed value of such property
by using the same assessment ratio which he applies generally in computing
the assessed value of other property. The county assessor shall report
to the owner of classified lands any change in his determination of true and
fair value and/or current use value in the same manner as prescribed in
RCW 84.40.045. The owner of classified lands shall have the right of
appeal as provided for in RCW 84.48.010 on both the current use value and
actual value assessments as established by the county assessor.
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When land which has been assessed as open space land, farm and
agricultural land, or timber land is applied to some other use, except
through withdrawal under RCW 84.34.070, or except as a result of the
exercise of the power of eminent domain, or except as a result of a sale
to a public body, the owner shall within sixty days notify the county
assessor of such change in use. The assessor shall , at all times, be
authorized to demand and receive reports by registered or certified
mail from owners of land classified under this act . If the owner shall
fail , after ninety days notice in writing by certified mail, sent to the
address specified for notices given pursuant to RCW 84.40.045, to comply
with such demand, the assessor may immediately withdraw the land from
classification and apply the penalty provided in RCW 84. 34 .080.
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, LAND CONSERVATION AGREEMENT . '
•
THIS AGREEMENT, made and entered into this day of
19 , by and between
•
hereinafter called "OWNER" and the CITY of / COUNTY,
W I T N E S S E T H :
WHEREAS, OWNER possesses certain real property located within the City of
/ County, described as shown in Exhibit "A", attached
hereto, which has been designated as either open space land, farm and agricul-
tural land or timber land, by the appropriate legislative body; and
WHEREAS, both OWNER and CITY/COUNTY 'desire to limit the use of said property
in order to discourage premature and unnecessary conversion of such land to
urban use, recognizing that such land has substantial public value as open
space and that. the preservation of such land constitutes an important physical,
social , esthetic, and economic asset to CITY/COUNTY, and both parties 'having
determined that the .highest and best use of such land during the life of the
within contract is for purposes.
NOW, rnERE O 3, the parties, in consideration of the mutual covenants and con-
ditions set forth herein and the substantial public benefits to be derived
therefrom, do agree as follows:
1. Authority: This Agreement is made under authority of the Open Space
Taxation Act of 1970. RCW 84.34.
2. Limitation on Land Use: During the term of this Agreement, the above-
.described land shall only be used in accordance with the preservation
of its present use as described in Exhibit "B".
No structures shall be erected upon such land except those directly •
related to, and compatible with the present use of the land, and except
those residence buildings for such individuals as are engaged in
the care, use, operation or management of said land. Compatible land
use. shall include but not be limited to: •
A. Public Utility electric, gas, water, sewer, oil, and communication
lines, both overhead and underground.
8. Communication equipment buildings and distribution substations.
C. Public Utility substations and .service yards. '
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3. Conditions :
A. The assessor is authorized to require reports from classified
land owners. If the owner fails to return a report within
ninety days , the assessor may declare the Agreement in breach,
and invoke' all penalties provided in Section 7.
B. This Agreement shall be subject to any and all conditions in-'
eluded in Exhibit "B" which shall be attached to this Agreement.
4. c.inent Domain: When any permissible action in eminent domain for
the condemnation of the fee title of the land under agreement is
filed or when such land is acquired as a result of a sale to a public
body, this Agreement shall be null and void as of the date the action
is filed and thereafter the Agreement shall not be binding on any
party to it. OWNER shall be entitled to such compensation for such
land as he would have received if this Agreement had never been
executed. OWNER' shall not be subject to any penalty for termination
of the Agreement.
5. Lercth of Agreement: This Agreement shall be effective commencing
on the date the legislative body, receives the signed application
from the applicant, and shall remain in effect for a period of at
least ten (10) years therefrom. However, the State retains the right
to terminate the Agreement at any time in which event no penalty
shall be imposed.
6. withdrawal: The classified land owner may withdraw from this Agree-
ment if after a period of seven years the applicant makes a with-
drawal request to the assessor. ' Three years from the date of that
request the assessor shall withdraw the land from the classification.
A request for withdrawal shall be irrevocable.
The withdrawal fee shall be a sum equal to the tax saving for each
and every year this Agreement has been in effect subject to a
maximum period of seven years figured backward from date of with-
drawal, with interest thereon from the dates such tax could have
been paid without penalty if the land were not specially classified,
at the rate charged on delinquent property taxes. The tax saving
for a'particular year shall be calculated as the difference between
• the market value assessment and the current use assessment.
7. Breach: After land has received special classification any change
of the use of the land, except through compliance with section 6 of
this Agreement, or except as provided in Section 4 of this Agreement,
shall be considered a breach of this Agreement.
Penalties imposed for a breach shall be:
A. An amount equal to the difference between the market value assess-
. rent and the current use assessment for each and every year this
Agreement has been in effect, subject to a maximum period of
twenty years for timber lands and fourteen years for all other
land, figured backward from the date of the breach; plus
8. An amount equal to twenty percent of the amount determined in
subsection .A of this section; plus
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C. Inferesi upon the amounts described in subsection A and 8 of
this Section from the date the amount• in subsection A could have
been paid ►ri : n ..,I penalty if the land had not been specially
classified . The interest shall be charged at the same rate
charged on delinquent property taxes.
8. Assessor 's Rcpor` : The COUNTY Assessor shall annually, during the
continuation of this Agreement, report to the COUNTY Treasurer both
the market ' flue a -:aessment and the current use assessment , and
shall report to the' owner any change in either of these assessment
values .
9. Payment : OWNER shall not receive any payment from CITY/COUNTY in
consideration of the :hliciations imposed hereunder, it being recog-
nized and acret>0 ;.;ice.- the. consideration for the execution of the
within agreent nt is the substantial public benefit to be derived •
therefrom and the adl'antage which might accrue to OWNER as the result
of possible reduction in the assessed value of said property due
to the imposition of the limitations on its use contained herein, as
such factors are relevant to appraising and assessing standards
under the Washington Constitution and RCW 84.34, and all rules and
regulations as established by the Department of Revenue.
10. .Running with Land: This Agreement shall run with the land described
above and shall be binding upon the heirs, successors and assigns
of the parties hereto;
Except that the provisions of Section 7 shall not apply in the event
'that the change in use results from the sale of land classified under
this Act within two •years after the death of the owner of at least
fifty percent of such land.
11. Compatible Uses : As used in this Agreement, the term "Compatible
Uses" shall mean:
(1) ' The cultivation of ground, including the preparation of soil ,
planting or seeding and the raising and harvesting of trees ,
timber, fruits, vegetables , flowers , grains, and other crops;
' . the raising, feeding, managing and breeding of livestock,
' poultry, fish, birds and other animals; greenhouses ; the exca-
vation of earth and the drilling of wells exclusively for
. agricultural and domestic uses; single family dwellings for
persons who labor full time on such land, together with barns,
corrals and other outbuildings and structures accessory to the
foregoing. The sale on the premises of products produced there-
on. The appurtenances necessary to the production, packing,
storing, processing, preparation or sale of the agricultural •
products grown on the land.
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OWNER :
(Attach. Acknowledgment for each signature)
CITY OF / COUN:Y
BY:
- Title
(ATTACH EXHIBIT "A" & "6")
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