Drafter
Clerk 12/16/2008
title
A MOTION supporting the assessor's decision to cease enforcement and collection actions related to horse boarding activities and formally informing the Washington Department of Revenue of the King County council opinion that horse boarding constitutes a commercial agricultural purpose consistent with Washington Administrative Code 458-30-200.
body
WHEREAS, the preservation of farmlands and open space is a key goal of both the state Growth Management Act and the King County Comprehensive Plan, and
WHEREAS, the raising of livestock, including horses, is a key element necessary to the preservation of farmlands and open space, and
WHEREAS, the intent of Washington Administrative Code 458-30-200i is also to preserve farmlands and open space in areas subject to development pressures, and
WHEREAS, the Washington state Department of Revenue provides oversight and review of property tax for the thirty-nine counties in the state, as well as, training on application of the Open Space law that taxes rural properties on their current use value rather than their highest and best use, and
WHEREAS, a recent inquiry by the King County assessor's office to the Washington state Department of Revenue, has brought to light the fact that the King County assessor has been classifying horse boarding properties as commercial agricultural purposes that qualify for the greatest reduction in property taxes, and
WHEREAS, that practice is apparently inconsistent with the longstanding interpretation by the Washington state Department of Revenue that horse boarding did not qualify for such tax reductions, and
WHEREAS, although the Washington state Department of Revenue has become aware of inconsistencies in the application of Washington Administrative Code 458-30-200i throughout the counties in the state, it has not issued a directive to start immediate enforcement and collection actions on horse boarding facilities, and
WHEREAS, the Washin...

Click here for full text