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AGO Opinions with Topic: OPEN SPACE
AGO 1991 No. 11 >  March 27, 1991
TAXATION - PROPERTY - AGRICULTURAL - OPEN SPACE - TIMBER LAND - FOREST LAND - ASSESSOR
TAXATION ‑- PROPERTY ‑- AGRICULTURAL ‑- OPEN SPACE ‑- TIMBER LAND ‑- FOREST LAND ‑- ASSESSOR ‑- INHERITANCE OF CLASSIFIED OR DESIGNATED LAND 1.  Chapter 84.34 RCW provides for current use valuation for the purpose of property tax assessments of land classified as agricultural, open space, or timber land.  RCW 84.34.108 sets out the consequences when classified land is transferred.  The term "transfer" in RCW 84.34.108 includes a transfer of ownership by inheritance.   2.  Chapter 84.33 RCW creates a special system of taxation for property which is classified or designated as forest land.  R CW 84.33.120 and RCW 84.33.140 set out the consequences when forest land is transferred.  The term "transfer" in RCW 84.33.120 and 84.33.140 includes a transfer of ownership by inheritance.
AGLO 1973 No. 48 >  April 11, 1973
LANDS - AGRICULTURAL - TAXATION - OPEN SPACE - SENATE BILL NO. 2177 (1973)
LANDS ‑- AGRICULTURAL ‑- TAXATION ‑- OPEN SPACE ‑- SENATE BILL NO. 2177 (1973) Senate Bill No. 2177, relating to the taxation of agricultural lands, would be constitutional under the "open space" amendment to the state Constitution (Article VII, § 11, Amendment 53) if enacted in the form submitted for opinion.
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