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AGO Opinions with Topic: CURRENT USE VALUE OF FARM AND AGRICULTURAL LAND AS RELATED TO ITS VALUE BASED UPON HIGHEST AND BEST USE
AGO 1978 No. 23 >  August 1, 1978
TAXATION - PROPERTY - CURRENT USE VALUE OF FARM AND AGRICULTURAL LAND AS RELATED TO ITS VALUE BASED UPON HIGHEST AND BEST USE
TAXATION ‑- PROPERTY ‑- CURRENT USE VALUE OF FARM AND AGRICULTURAL LAND AS RELATED TO ITS VALUE BASED UPON HIGHEST AND BEST USE (1) The fact that a county assessor's "current use value" for certain farm and agricultural land ( i.e. , land which has received current use classification under RCW 84.34.030 and 84.34.035) is higher than the value which the assessor would have assigned to the land had it not been so classified does not necessarily mean that the current use value is incorrect ( i.e. , too high).  (2) A landowner who has requested current use classification for his farm and agricultural land, pursuant to RCW 84.34.030, may then have such classification removed (a) after the assessor has approved such request but (b) prior to the date of the first payment of the property taxes which would be based upon such classification.  (3) Explanation of the property tax consequences of such a removal in a case in which the "current use" determination of value is properly higher than that which would have been assigned had the land not received current use classification.
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