01/02/09 Emergency Open Space rule

Washington Ag January 2, 2009 The Department of Revenue has issued an emergency rule to address two situations that have arisen under the "farm and agricultural land" classification of the Open Space tax law. The agency recently held sessions to gather public input. Department spokesman Mike Gowerylow says under the old rule you had to breed livestock as well as raise and market them to quality for the tax break. Gowerylow: "This new rule says you no longer have to breed them, you can just raise them." The emergency rule also addresses the inconsistent classification of horse boarding operations among counties by stating that if the boarding includes grazing or pasture that qualifies for Open Space as it is a sale of forage. However: Gowerylow: "What we don't feel like we can really address under the rules is whether just boarding horses with no kind of pasturing actually qualifies as an agricultural use. We believe the legislature needs to take that up in the next session to clarify what the intent of the law is because we just can't get there looking at the existing law." The Department of Revenue intends to begin the permanent rule making process as soon as possible. I'm Bob Hoff.