[Capr-announce] FW: Open Space -- Farm and Agricultural Land--Emergency Rule Notification

[Jeff Wright]

To all who may have issues with their agricultural tax exemptions status;

 

On December 31st, the Department of Revenue issued the attached emergency
rule which makes alterations to the farm and agricultural land
classification.  The changes apply to breeding and horse boarding.  If this
is of interest to you or someone you know, be sure to read the email below
and ALL of the attachments to get the full gist of the changes.  In the
"OTS-2099" document, you will be looking for the underlined areas
especially.  For horse boarders, you will not need to breed, it appears, but
will need to graze the stock in order to comply.  It looks like this rule
will not help straight boarding and training facilities and suggests that
relief for those operations will need to come from the legislature.  From
what I've heard, it seems likely that the legislature will address the issue
but it would be wise to press your representatives on the issue.

 

Jeff Wright

Secretary, Citizens' Alliance for Property Rights

 

From: Rickert, Marilou (DOR) [mailto:MarilouR at DOR.WA.GOV] 
Sent: Wednesday, December 31, 2008 12:28 PM
To: Cushman, Leslie (DOR); Smith, Tremaine (DOR); Holmstrom, Cindi (DOR);
Brubaker, Russ (DOR); Burnham, Shellie (DOR); Craig, Mark (DOR); Brewer,
Gilbert (DOR); Shirk, Drew (DOR); Winterstein, Jim (DOR); Beith, Kathy
(DOR); Mullin, Leslie (DOR); Patzer, Keri (DOR); Dang, Jessica (DOR);
Gowrylow, Mike (DOR); Flaherty, Brad (DOR)
Subject: Open Space -- Farm and Agricultural Land--Emergency Rule
Notification

 

To all Stakeholders:

 

Attached is the emergency rule filed today to address the following:

 

(1)  The exclusion from the "farm and agricultural land" classification of
land used for raising calves or piglets that are purchased rather than bred
onsite; and

(2)  The inconsistent classification of horse boarding operations among
counties.

 

The amended rule clarifies that:

 

(1)  It is not necessary to breed animals to qualify for the "farm and
agricultural land" classification; and

(2)  The sale of forage through the grazing of livestock, including equines,
constitutes the sale of an agricultural product.  

 

 

Marilou Rickert

Interpretations & Technical Advice

Phone:  (360) 570-6115

Fax:  (360) 586-0127

MARILOUR at DOR.WA.GOV

 

 

 

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