Board of Commissioners
Board of Equalization
4/6/2009 10:54:11 AM
12/6/2007 9:54:42 AM
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<br />Real Property Valuation Determination - December 6, 2004 <br /> <br />property; 5) The Assessor's representative did not testify that a septic system existed or that a septic <br />permit was applied for. <br /> <br />The Board inspected the site on December 6 and found the property to be essentially as described. <br /> <br />RCW84.33.035 is the law which governs definitions applicable to "Designated Forest Land". <br /> <br />Definition (4) states: "Forest land" is synonymous with "designated forest land" and means <br />any parcel ofland that is twenty or more acres or multiple parcels of land that are <br />contiguous and total twenty or more acres that is or are devoted primarily to growing and <br />harvesting timber. Designated forest land means the land only and does not include a <br />residential homesite. The term includes land used for incidental uses that are compatible <br />with the growing and harvesting of timber but no more than ten percent ofthe land may be <br />used for such incidental uses. It also includes the land on which appurtenances necessary <br />for the production, preparation, or sale of the timber products exist in conjunction with <br />land producing these products. <br /> <br />Defmition (8) states: "Incidental use" means a use of designated forest land that is <br />compatible with its purpose for growing and harvesting timber. An incidental use may <br />include a gravel pit, a shed or land used to store machinery or equipment used in <br />conjunction with the timber enterprise, and any other use that does not interfere with or <br />indicate that the forest land is no longer primarily being used to grow and harvest timber. <br /> <br />Definition (12) states: "Primarily" or "primary use" means the existing use ofthe land is so <br />prevalent that when the characteristic use ofthe land is evaluated any other use appears to <br />be conflicting or nonrelated. <br /> <br />The Board finds that the "improvements" existing on the land in question do not fall into the category of <br />"appurtenances necessary for the production, preparation, or sale of the timber products". <br /> <br />The Board also finds that the incidental use is less than 10% of the parcel size. In this case, without any <br />actual measurements, a rough estimation is that it is about 1/2% or less, based on the Board's physical <br />inspection. <br /> <br />RCW 84.33 requires the "incidental use" to be "compatible with the growing and harvesting of timber", <br />however, no definition of "compatible" is provided. Therefore, a common dictionary definition shall be <br />used: "Capable of existing together in harmony." (The American College Dictionary, Random House, <br />Inc., 1963) <br /> <br />It is not clear whether any use, however small, that displaces potential tree growing ground, is intended to <br />be considered "non-compatible". <br /> <br />Definition (8) requires that "any other use" must "not interfere with" the primary (forest land) use. <br /> <br />Definition (4), (8) and (12) read together appear to indicate that some displacement of timber growing <br />area is acceptable, because 10% of the property is allowed to be used for "incidental uses". Those uses <br />which are specifically listed do displace potential timber growing ground. <br /> <br />Therefore, the Board concludes that some displacement of forestry use is acceptable and contemplated <br />under the "compatibility" test for incidental uses. <br />
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