This bill amends RCW 84.34.108 to exempt land classified under current use from additional taxes when sold or transferred to a governmental entity under specific conditions. The new provisions state that such transfers will not incur additional taxes if the purpose is to meet conditions set by the governmental entity that allow the landowner to develop the classified property, provided that the total acreage removed from classification does not exceed 20 percent of the total classified land. Additionally, the bill clarifies that the governmental entity must manage the land in accordance with existing regulations and provide a management plan to the county assessor.

The bill also outlines various circumstances under which land classification may be removed without incurring additional taxes, including transfers due to eminent domain, natural disasters, or official actions disallowing the current use of the land. It emphasizes the importance of maintaining the classification criteria even after classification has been granted and establishes a process for appealing removal decisions. Overall, the legislation aims to provide clarity and support for landowners while ensuring that land management practices align with state regulations.

Statutes affected:
Original bill: 84.34.108