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.