Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1991 NO. 11 > Mar 27 1991

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.

AGO 1971 NO. 21 > Jul 27 1971

Applicability of chapter 280, Laws of 1971, 1st Ex. Sess., to bingo, raffles, amusement games, to other gambling games, and to games of skill, when conducted as part of an agricultural fair.

AGLO 1974 NO. 37 > Mar 26 1974

Discussion of distinction between liens arising under RCW 60.56.010 and RCW 60.56.040; enforceability of agister liens under RCW 60.56.020 in view of Fuentes v. Shevin, 407 U.S. 67, 32 L.Ed. 2d 556, 92 S.Ct. 1983 (1972).

AGLO 1973 NO. 48 > Apr 11 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.