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Kittitas (pronounced 'KITT-i-tass') County is located in central Washington State. It spans from the lush forested Cascade Mountains to the upper Yakima River Valley plains and the Columbia River.
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Title 3 | Revenue and Finance
Chapters 3.02 Budget Transfers 3.04 Sales or Use Tax 3.05 Distressed County Sales or Use Tax 3.06 Criminal Justice and Public Safety Sales and Use Tax 3.07 Sales and Use Tax for Affordable and Supportive Housing 3.08 Real Estate Sales Tax 3.09 Real Estate Sales Excise Tax 3.12 Repealed 3.14 Timber Harvesters Excise Tax 3.16 Leasehold Excise Tax 3.20 Transient Occupancy Tax 3.22 Admissions Tax 3.24 Cumulative Reserve Funds 3.28 Travel Expense Revolving Fund 3.32 Victim/Witness Fund 3.36 Repealed 3.40 Property Tax Refunds 3.44 Repealed 3.45 Enhanced E911 Excise Tax 3.46 Current Use Open Space Land Program and Public Benefit Rating System
Chapter 3.02 BUDGET TRANSFERS
Sections: 3.02.010 Policy.
3.02.010 Policy.
Chapter 3.04 SALES OR USE TAX*
Sections 3.04.010 Imposition. 3.04.020 Rate. 3.04.030 Administration and collection. 3.04.040 Consent to inspection of records. 3.04.050 Credit for tax imposed by any city. 3.04.060 Detention and jail sales/use tax. 3.04.070 Criminal justice sales/use tax. 3.04.080 Retail Car Rental sales/use tax. 3.04.090 Mental Health sales/use tax.
* For the statutory provisions regarding the imposition of a one-half percent maximum sales or use tax by counties and cities, see Chapter 82.14 RCW. Prior ordinance history: Ord. 3-70. A referendum petition with insufficient number of signatures caused the effective date of Ord. 85-1 to be changed to January 1, 1986, from October 1, 1985.
3.04.010 Imposition. There is hereby imposed a sales or use tax, as the case may be as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the county. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 99-04, 1999; Ord. 85-1 § 1, 1985).
3.04.020 Rate. The rate of the tax imposed by KCC 3.04.010 shall be five-tenths of one percent of the selling price or value of the article used, as the case may be. (Ord. 99-04, 1999; Ord. 85-1 § 2, 1985).
3.04.030 Administration and collection. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 99-04, 1999; Ord. 85-1 § 3, 1985).
3.04.040 Consent to inspection of records. The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 99-04, 1999; Ord. 85-1 § 4, 1985).
3.04.050 Credit for tax imposed by any city. A credit is hereby allowed against the tax herein imposed for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event up to the tax imposed by this chapter. (Ord. 99-04, 1999; Ord. 85-1 § 5, 1985).
3.04.060 Detention and jail sales/use tax.
3.04.070 Criminal justice sales/use tax.
3.04.080 Retail Car Rental sales/use tax.
3.04.090 Mental Health sales/use tax.
Chapter 3.05 DISTRESSED COUNTY SALES AND USE TAX
Sections 3.05.010 Sales or use tax statutory authorization. 3.05.020 Tax rate. 3.05.030 Credit provision. 3.05.040 Administration and collection of tax. 3.05.050 Use of proceeds. 3.05.060 Effective date and expiration date. 3.05.070 Severability.
3.05.010 Sales or use tax statutory authorization. Pursuant to Chapter 366, Laws of 1997 and RCW 82.14.370, there is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within Kittitas County. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW 82.08 or RCW 82.12. The tax impose by this section is in addition to those imposed under KCC 3.04.010 and KCC 3.04.020. (Ord. 2007-23, 2007)
3.05.020 Tax rate. Effective August 1, 2007, the rate of tax imposed by SCC 3.05.010 shall be 0.09 per cent (0.09%) of the selling price or value of the article used, as the case may be. (Ord. 2007-23, 2007)
3.05.030 Credit provision. The tax imposed by SCC 3.05.010 shall be deducted from the amount of tax otherwise required to be collected or paid over to the Department of Revenue under chapter 82.02 or 82.12 RCW. (Ord. 2007-23, 2007)
3.05.040 Administration and collection of tax. The tax imposed by this ordinance shall be administered and collected in accordance with RCW 84.14.050, except that in accordance with RCW 82.14.370 (2) administration of this tax shall be at no cost to the County. The Chairperson of the Board of county Commissioners is authorized and directed to execute any contracts with the Department of Revenue that may be necessary to provide for the administration or collection of the tax. (Ord. 2007-23, 2007)
3.05.050 Use of proceeds. The proceeds from the tax imposed by KCC 3.05.010 shall be deposited in a special fund in Kittitas County known as the distressed area Public Facilities Fund, #108. Monies deposited in such fund shall be used only for the purposes authorized by the laws of the State of Washington including, but not limited to, the cost of construction, acquisition or operation of public facilities or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purposes. (Ord. 2007-23, 2007)
3.05.060 Effective date and expiration date. Effective Date and Expiration Date. The tax imposed by KCC 3.05.010 shall take effect August 1, 2007 and shall expire June 30, 2032. (Ord. 2020-005, 2020; Ord. 2007-23, 2007)
3.05.070 Severability. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. 2007-23, 2007)
Chapter 3.06 CRIMINAL JUSTICE AND PUBLIC SAFETY SALES AND USE TAX
Sections 3.06.010 Imposition. 3.06.020 Tax rate. 3.06.030 Administration and Collection of Tax. 3.06.040 Use of Proceeds. 3.06.050 Inspection. 3.06.060 Violation - Penalties. 3.06.070 Effective Date and Expiration Date. 3.06.080 Allocation of Monies Collected. 3.06.090 Severability.
3.06.010 Imposition. There is imposed a sales and use tax, as the case might be, as authorized by RCW 82.14.450 upon the occurrence of any taxable event within Kittitas County. The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the State of Washington under RCW Chapters 82.08 and 82.12 upon the occurrence of any taxable event within Kittitas County. (Ord. 2007-36, 2007)
3.06.020 Tax rate. Effective January 1, 2008, the rate of tax imposed by KCC 3.06.010 shall be three-tenths of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. The retail sale or use of motor vehicles, and the lease of motor vehicles for up to the first thirty-six months of the lease, are exempt from the tax imposed under this section. (Ord. 2007-36, 2007)
3.06.030 Administration and Collection of Tax. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.32.300 and RCW Chapters 82.08 and 82.12. The Chairperson of the Board of County Commissioners of Kittitas County, or a majority of the Board, is authorized to enter into a contract with the Washington State Department of Revenue for the administration of this tax imposed pursuant to this chapter. (Ord. 2007-36, 2007)
3.06.040 Use of Proceeds. One third of all money received from the tax imposed under this chapter shall be expended exclusively for "criminal justice purposes" as that term is defined in RCW 82.14.450. The remaining two-thirds of all money received from the tax imposed under this chapter shall be expended for public safety purposes. Money raised from the tax imposed under this chapter shall not supplant existing funds used for the purposes set forth in this chapter. (Ord. 2007-36, 2007)
3.06.050 Inspection. Kittitas County consents to the inspection of such records as are deemed necessary to qualify the County for inspection of records by the Washington State Department of Revenue pursuant to RCW 82.32.330. (Ord. 2007-36, 2007)
3.06.060 Violation - Penalties. Any person who fails or refuses to collect as required under the terms of this chapter with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by imprisonment in the county jail for a maximum term fixed by the court of not more than ninety days, or by fine in the amount fixed by the court of not more than one thousand dollars, or by both such imprisonment and fine. Provided, however, the penalty provided for under the terms of this section shall be in addition to any other penalties as provided for in RCW Chapters 82.08 and 82.14. (Ord. 2007-36, 2007)
3.06.070 Effective Date. This chapter took effect at 12:01 a.m. on January 1, 2008. The provisions of this chapter were made permanent by public vote on August 6, 2019. (Ord. 2020-001, 2020; Ord. 2013-011, 2013; Ord. 2007-36, 2007)
3.06.080 Allocation of Monies Collected. Moneys received from the tax imposed under this chapter shall be shared between the County and the incorporated cities as provided for in RCW 82.14.450. (Ord. 2007-36, 2007)
3.06.090 Severability. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. 2007-36, 2007)
Chapter 3.07 SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING
Sections 3.07.010 Tax Imposed. 3.07.020 Applicability of Tax. 3.07.030 Administration and Collection. 3.07.040 Use of Funds. 3.07.050 Administration of Funds. 3.07.060 Effective Date. 3.07.070 Severability.
3.07.010 Tax Imposed. There is hereby imposed by this ordinance the maximum capacity of the sales and use tax (.0146 percent) authorized by SHB 1406 in Kittitas County. For unincorporated Kittitas County, and the cities of Kittitas, Roslyn, Cle Elum, and South Cle Elum, which do not intend on levying their portion of the sales and use tax, the maximum capacity is .0146 percent. The city of Ellensburg is already levying the maximum tax, and so the County will levy none for qualifying events within the city limits. (Ord. 2020-006, 2020)
3.07.020 Applicability of Tax. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. The rate of tax imposed by this ordinance shall be applied to the selling price in the case of a sales tax or the value of the article used in the case of a use tax. (Ord. 2020-006, 2020)
3.07.030 Administration and Collection. The tax imposed by this ordinance shall be administered and collected in accordance with Chapter 82.14.050 RCW. The Chair of the Board of the Kittitas County Commissioners is hereby authorized to, and directed to, execute and sign contracts with the Washington State Department of Revenue that may be necessary to provide for the administration or collection of the tax. The Budget and Finance Manager will submit a copy of the approved ordinance to the Department of Revenue. (Ord. 2020-006, 2020)
3.07.040 Use of Funds. Monies collected shall be used for allowable expenditures authorized by 82.14 RCW as amended by Substitute House Bill 1406, now codified under RCW 82.14.540. (Ord. 2020-006, 2020)
3.07.050 Administration of Funds. The funds will be collected and accounted for separately in the Fund #112 Affordable Housing as established by the County Auditor and shall be administrated by the Board of County Commissioners. (Ord. 2020-006, 2020)
3.07.060 Effective Date. This ordinance is effective July 21, 2020. (Ord. 2020-006, 2020)
3.07.070 Severability. If any provision of this ordinance or its application to any person or circumstance is held invalid, the remainder of this ordinance or the application of the provisions to other person or circumstances is not affected. (Ord. 2020-006, 2020)
Chapter 3.08 REAL ESTATE SALES TAX*
Sections 3.08.010 Sale defined. 3.08.020 Seller defined. 3.08.030 Selling price defined. 3.08.040 Tax levy. 3.08.050 Lien upon property. 3.08.060 Obligation. 3.08.070 Payment - Stamp. 3.08.080 Affidavit - Supersedure. 3.08.090 Tax ascertainment - Security for payment. 3.08.100 Mining property defined - Conditional sale - Lease provisions. 3.08.110 Standing timber sale - Affidavit. 3.08.120 Affidavit filing - Copies. 3.08.130 Tax payment - Interests. 3.08.140 Credit to school fund. 3.08.150 Refunds.
* For the statutory provisions authorizing the board of county commissioners to levy an excise tax upon sales of real estate not exceeding one percent of the selling price, see RCW 28.45.050.
3.08.010 Sale defined. The board of county commissioners hereby adopts by reference RCW 82.45.010. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 1, Vol. N, p. 531, 1968).
3.08.020 Seller defined. The board of county commissioners hereby adopts by reference RCW 82.45.020. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 1, Vol. N, p. 531, 1968).
3.08.030 Selling price defined. "Selling price" means the consideration, including money or anything of value, paid or delivered or contracted to be paid or delivered in return for the transfer of the real property, or estate or interest in real property, and shall include the amount of any lien, mortgage, contract, indebtedness, or other encumbrance, either given to secure the purchase price or any part thereof, or remaining unpaid on such property at the time of sale. "Selling price" does not include the amount of any outstanding lien or encumbrance in favor of the United States, the state, or a municipal corporation for taxes, special benefits or improvements. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 1, Vol. N, p. 532, 1968).
3.08.040 Tax levy. There is levied and there shall be collected by the Treasurer on each sale of any real property situated in the county a tax equal to one percent of the selling price. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 2, Vol. N, p. 532, 1968).
3.08.050 Lien upon property. The tax provided for in KCC 3.08.040 and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale until the tax has been paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 3, Vol. N, p. 532, 1968).
3.08.060 Obligation. The tax levied under this chapter shall be the obligation of the seller and either the county Treasurer or the county prosecuting attorney may, at his option, enforce the obligation through an action of debt against the seller, or he may proceed in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement shall not be an election not to pursue the other. In addition to any interest, costs and/or penalties recoverable in such an action, the county shall be entitled to such attorneys' fees as the court deems reasonable. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 4, Vol. N, p. 532, 1968).
3.08.070 Payment - Stamp. The tax hereby imposed shall be paid to and collected by the county Treasurer who shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording. A receipt issued by the county Treasurer for the payment of the tax imposed under this chapter shall be evidence of the satisfaction of the lien imposed hereunder and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax shall be accepted by the county auditor for filing or recording until the tax has been paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of such fact has been made on the instrument by the Treasurer. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 5, Vol. N, p. 532, 1968).
3.08.080 Affidavit - Supersedure. It shall be the duty of the seller, within 30 days after the date of sale, to furnish the Treasurer, in quadruplicate, on forms to be supplied by the Treasurer, an affidavit containing the full name and address of the seller, the full name and address of the purchaser, the description of the real property involved, the date of sale or other transfer, the nature of the transfer, and the sale price, which affidavit shall be subscribed and sworn to by the seller, buyer, or the agent of either, before a notary public, the Treasurer, or his authorized deputy; provided, that where the transaction involves in whole or in part any real property or any estate or interest therein, or any contract right thereto for any other real property or estate or interest therein or contract right thereto, there shall be filed by or on behalf of each grantor the above affidavit, which affidavit shall state the fair market value of the property so exchanged, and a tax shall be levied and collected as to each transfer; provided further, that if the Washington State Department of Revenue requires reports contrary or in addition to the requirement imposed by this section, the requirements of the department shall supersede the requirements of this section to that extent. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 6, Vol. N, p. 532, 1968).
3.08.090 Tax ascertainment - Security for payment. In the case of any sale where the selling price is not separately stated or ascertainable at the time of sale, including leases with option to purchase, rules of the Washington State Department of Revenue relating to ascertainment of the tax and security for payment of the tax shall be administered by appropriate officials. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 7, Vol. N; p. 532, 1968).
3.08.100 Mining property defined - Conditional sale - Lease provisions. Where the transaction involved constitutes a conditional sale of mining property in which the buyer has the right to terminate the contract at any time, and/or a lease and option to buy mining property in which the lessee-buyer has the right to terminate the lease and option at any time, said transaction shall be taxable at the time of execution only on the consideration received by the seller or lessor for execution of such contract; provided, that the tax due on any additional consideration paid by the buyer and received by the seller shall be paid to the county Treasurer:
For the purpose of this chapter, "mining property" means property containing or believed to contain metallic minerals and sold or leased under terms which require the purchaser or lessor to conduct exploration or mining work thereon and for no other use; and "metallic minerals" does not include clays, coal, sand and gravel, peat, gypsite, or stone, including limestone. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 8, Vol. N, p. 533, 1968).
3.08.110 Standing timber sale - Affidavit. Where the transaction involved constitutes a sale of standing timber under this chapter and the selling price is stated in such conveyance as being determinable in the future on the basis of footage removed or on a stumpage basis, it shall be the duty of the seller to execute and file with the county Treasurer the affidavit mentioned in KCC 3.08.080, stating, in addition to the other requirements, the legal description of the real property on which such standing timber is located and an estimate, to the best of his knowledge, of the selling price ultimately to be received, and shall pay to the county Treasurer under this chapter a sum equal to one percent of such estimated selling price, which sum shall not be credited by the Treasurer to the school fund but shall be retained in a separate account. On the expiration date of such timber contract, if not extended, or at the time cutting and removal is completed, whichever is earlier, it shall be the duty of the seller to execute and file with the county Treasurer an additional affidavit in the above form setting price actually paid. In the event such amount results in a tax greater than the sum theretofore paid on the estimate, the seller shall pay such additional amount to the county Treasurer, who shall thereupon place this amount, together with the sum originally deposited, to the credit of the school fund in the usual manner. In the event such amount is less than the original estimate, the Treasurer is directed to refund the excess payment to the taxpayer and credit the balance to the school fund as above. (Ord. 9904, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 9, Vol. N, p. 533, 1968).
3.08.120 Affidavit filing - Copies. The Treasurer shall retain and file the original of the affidavit mentioned in KCC 3.08.080, and shall furnish one copy to the county assessor. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 10, Vol. N, p. 533, 1968).
3.08.130 Tax payment - Interests. The tax imposed hereunder shall become due and payable immediately at the time of sale, and if not so paid within 30 days, shall bear interest at the rate of one percent per month from date of sale. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 11, Vol. N, p. 533, 1968).
3.08.140 Credit to school fund. The proceeds of the tax imposed hereunder shall be credited to the county school fund monthly and shall be used exclusively for the support of the common schools; provided, that one percent of the proceeds of this tax shall be credited to the county current expense fund, out of which all cost and expense of administering this chapter shall be paid. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 12, Vol. N, p. 533, 1968).
3.08.150 Refunds. If, upon written application by a taxpayer to the Treasurer for a refund hereunder, or upon examination of the records by the Treasurer without such application, it appears that within one year preceding such application or examination a tax has been charged hereunder in excess of the amount actually due or upon a sale or other transfer herein declared to be exempt from tax hereunder, such excess amount or improper payment shall be refunded by the Treasurer to the taxpayer. No refund shall be made with respect to any payment made more than one year before the date of application or examination. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 13, Vol. N, p. 533, 1968).
Chapter 3.09 REAL ESTATE SALES EXCISE TAX
Sections 3.09.010 Imposition. 3.09.020 Rate. 3.09.030 Disposition and distribution of proceeds. 3.09.040 Taxes lien on property - Enforcement. 3.09.050 Taxes seller's obligation - Choice of remedies. 3.09.060 Payment and collection - Evidence - Recording.
3.09.010 Imposition. There is hereby imposed an excise tax on each sale of real property in the unincorporated areas of Kittitas County as authorized by RCW 82.46.010(1). (Ord. 99-04, 1999; Ord. 86-6 § 1, 1986).
3.09.020 Rate. The rate of the tax imposed by KCC 3.09.010 shall be one half of one percent of the selling price. (Ord. 2022-008, 2022; Ord. 99-04, 1999; Ord. 86-6 § 2, 1986).
3.09.030 Disposition and distribution of proceeds.
3.09.040 Taxes lien on property - Enforcement. The tax hereby imposed and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. (Ord. 99-04, 1999; Ord. 86-6 § 4, 1986).
3.09.050 Taxes seller's obligation - Choice of remedies. The tax hereby imposed is the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 99-04, 1999; Ord. 86-6 § 5, 1986).
3.09.060 Payment and collection - Evidence - Recording. The tax herein imposed shall be paid to and collected by the county Treasurer. The county Treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county Treasurer for the payment of the tax hereby imposed shall be evidence of the satisfaction of the lien imposed herein and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county Treasurer. (Ord. 99-04, 1999; Ord. 86-6 § 6, 1986).
Chapter 3.12 REAL ESTATE SALES - MINIMUM PRICING SCHEDULE
(Repealed by Ord. 99-04)
Chapter 3.14 TIMBER HARVESTERS EXCISE TAX
Sections 3.14.010 Tax imposed. 3.14.020 Determination of tax. 3.14.030 Administration and collection. 3.14.040 Timber tax account. 3.14.050 Contract with Department of Revenue. 3.14.060 Agreement to inspection of records. 3.14.070 Severability. 3.14.080 Repealed. 3.14.090 Effective date.
3.14.010 Tax imposed. There is imposed and shall be collected, on and after January 1, 2005, an excise tax on every person in the county engaging in business as a harvester as defined by RCW 84.33.035. The tax shall be paid, collected and remitted to the Department of Revenue of the State of Washington at the time and in the manner prescribed by RCW 84.33.086. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.020 Determination of tax The tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035, harvested from privately-owned land within the county, multiplied by a rate of four percent (4%), and harvested from publicly-owned land within the county, multiplied by the following rates:
Any harvester, as defined in RCW 84.33.035, incurring less than $50.00 tax liability in any calendar quarter, is excused from the payment of the tax imposed by [KCC 3.14.010], but may be required by the Department of Revenue to file a return even though no tax may be due. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.030 Administration and collection. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 84.33 and all sections of RCW 82.32 (as now existing or hereafter amended), except RCW 82.32.045 and 82.32.270, shall apply with reference to the taxes imposed under this ordinance. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.040 Timber tax account. There is created a county timber tax account for deposit of moneys distributed to the county as provided by RCW 84.33.081(1). (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.050 Contract with Department of Revenue. The county is authorized to contract with the Department of Revenue (prior to the effective date of this ordinance) for the administration and collection of the tax imposed by [KCC 3.14.010] and to provide in such agreement for payment of the costs of collection and administration incurred by the Department of Revenue as directed by RCW 84.33.081. The Prosecuting Attorney of Kittitas County shall first approve the form and content of the contract. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.060 Agreement to inspection of records. The county agrees to give to the Department of Revenue such facts and information and to permit the Department to inspect its records in connection with the imposition, collection and administration of the tax imposed by [KCC 3.14.010], as may be necessary to permit the county to obtain facts and information from, and inspect the records of, the Department of Revenue to facilitate the administration of the tax and insure the correct distribution of its proceeds as provided by RCW 84.33. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.070 Severability. If any provision of this ordinance or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.080 Repealed. To the extent that any previously enacted Ordinance, adopted by the Board of County Commissioners is inconsistent with the adoption and provisions of this Ordinance, such prior Ordinance(s) or those sections of such Ordinance are repealed. (Ord. 2004-45)
3.14.090 Effective date. This ordinance shall take effect January 1, 2005. (Ord. 2004-45)
Chapter 3.16 LEASEHOLD EXCISE TAX
Sections 3.16.010 Levy. 3.16.020 Rate - Credits. 3.16.030 Credit for other leasehold excise taxes. 3.16.040 Administration and collection. 3.16.050 Certain leasehold interests exempt. 3.16.060 Records inspection. 3.16.070 Contract for administration and collection authorized.
3.16.010 Levy. There is levied and there shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the county through a "lease-hold interest," as defined by RCW 82.29A.020. The tax shall be paid, collected, and remitted to the Department of Revenue of the state at the time and in the manner prescribed by RCW 82.29A.050. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 1, 1976).
3.16.020 Rate - Credits. The rate of the tax imposed by KCC 3.16.010 shall be six percent of the taxable rent (as defined by RCW 82.29A.020); provided, that the following credits shall be allowed in determining the tax payable:
3.16.030 Credit for other leasehold excise taxes. There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by RCW 82.29A.040 and imposed upon the same taxable event by any city or town. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 3, 1976).
3.16.040 Administration and collection. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.29A RCW. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 4, 1976).
3.16.050 Certain leasehold interests exempt. Leasehold interests exempted by RCW 82.29A.130, as it now exists or may hereafter be amended, shall be exempt from the tax imposed pursuant to KCC 3.16.010. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 5, 1976).
3.16.060 Records inspection. The county consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 6, 1976).
3.16.070 Contract for administration and collection authorized. The chairman of the board of county commissioners is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by KCC 3.16.010; provided, that the prosecuting attorney shall first approve the form and content of the contract. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 7, 1976).
Chapter 3.20 TRANSIENT OCCUPANCY TAX
Sections 3.20.010 Tax levy. 3.20.015 Special lodging excise tax levy. 3.20.020 Allowance of credit against tax. 3.20.025 Credit against state sales tax. 3.20.030 Collection by seller. 3.20.040 Selling price. 3.20.050 Payment of tax. 3.20.060 Proceeds to be credited to a special fund - Limitation on use - Investment.
3.20.010 Tax levy. There is levied and there shall be collected subject to the conditions set forth in this chapter a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court, trailer camp, and the granting of any similar license to use real estate, as distinguished from the renting or leasing of real property; provided, that it shall be presumed that the occupancy of real property for continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 99-04, 1999; Ord. 78-2, 1978).
3.20.015 Special lodging excise tax levy. There is levied and there shall be collected, subject to the conditions set forth in this chapter, a Special Lodging Excise Tax Levy as authorized by RCW 67.28.181 of two percent on the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court, trailer camp, and the granting of any similar license to use real estate, as distinguished from the renting or leasing of real property, provided that it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 2009-10, 2009).
3.20.020 Allowance of credit against tax. A credit is herewith allowed against the taxes imposed herein for the full amount of any city tax imposed pursuant to RCW 67.28.180 or 67.28.181. (Ord. 2009-09, 2009; Ord. 99-04, 1999; Ord. 78-2, 1978).
3.20.025 Credit Against State Sales Tax. The tax collected under KCC 3.20.010 shall be credited against the amount of sales tax due to the state under chapter 82.08 RCW on the same sale of lodging services. (Ord. 2009-10).
3.20.030 Collection by seller. The taxes herein imposed shall be collected by every person who makes a sale of the services herein defined whether as an agent, broker, or principal. The percentage of tax herewith imposed shall be imposed upon the full selling price. The collection of taxes imposed by KCC 3.20.015 shall commence upon July 1, 2009, as allowed under RCW 82.14.055 (3)(a). (Ord. 2009-10, 2009; Ord. 99-04, 1999; Ord. 78-2, 1978).
3.20.040 Selling price. "Selling price" means the consideration, whether money, credits, rights, or other property, expressed in the terms of money, paid or delivered by a buyer to a seller, all without any deduction on account of the cost of labor, interest, discount, delivery costs, taxes, or any other expenses whatsoever, paid or accrued, and without any deduction on account of losses. (Ord. 99-04, 1999; Ord. 78-2, 1978).
3.20.050 Payment of tax. Any seller, who is required to collect any tax hereunder for Kittitas County, shall pay such tax to such municipality by paying the same over to the Department of Revenue of the state as the same would be paid under Chapter 82.08 RCW. The county herewith designates the Washington State Department of Revenue to perform the collection of such taxes on behalf of the county as provided in Chapter 67.28 RCW. (Ord. 99-04, 1999; Ord. 78-2, 1978).
3.20.060 Proceeds to be credited to a special fund - Limitation on use - Investment. All taxes levied and collected under this chapter shall be credited to a special fund in the treasury of the county. Such taxes shall be levied only for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of a tourism-related facilities as that term is defined in RCW 67.28.080(7). Lodging tax revenues may be used, directly by any municipality or indirectly through a convention and visitors bureau or destination marketing organization for:
Until withdrawn for use, the moneys accumulated in such fund or funds may be invested in interest-bearing securities by the county Treasurer in any manner authorized by law. (Ord. 2022-004, 2022; Ord. 2009-10, 2009; Ord. 99-04, 1999; Res. 82-4, 1982; Ord. 78-2, 1978).
Chapter 3.22 ADMISSIONS TAX
Sections 3.22.010 Definitions. 3.22.020 Imposition. 3.22.030 Exemptions. 3.22.040 Price to show on ticket. 3.22.050 Collection and payment. 3.22.060 Penalty for late payment. 3.22.070 Registration. 3.22.080 Successor to business. 3.22.090 Recordkeeping. 3.22.100 Rules and regulations adopted by the County. 3.22.110 Effective date. 3.22.120 Violation penalty. 3.22.130 Jurisdiction. 3.22.140 Revenue from admissions tax. 3.22.145 Chargeoff of uncollected taxes. 3.22.150 Severability. 3.22.160 General administrative, confidentiality, and enforcement provisions.
Previously repealed by Ord. 2001-05.
3.22.010 Definitions. For purposes of this chapter, words and phrases shall have the following meanings:
(Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.020 Imposition.
3.22.030 Exemptions.
(Ord. 2020-003, 2020; Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.040 Price to show on ticket. Whenever a charge is made for admission to any place, a serially numbered or reserved ticket shall be furnished to the person paying such charge unless written approval has been obtained from the Treasurer to use a turnstile or other counting device which will accurately count the number of paid admissions. The established admission price, admissions tax imposed by this ordinance, and total price at which every such admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which shall be taken up by the management of the place to which admission is gained, and such part of the ticket must also be kept and preserved by management for a period of five (5) years, as provided for by KCC 3.22.090. The admissions tax due shall be based on the established price printed on each ticket. When a charge is made for admission, a sign must also be posted in a conspicuous place on the entrance or ticket office which breaks down the admission charge as follows: Admission charge . . . . . . . . . . . . . . . County admissions tax . . . . . . . . . . . . Total price . . . . . . . . . . . . . . . . . (Ord. 2020-003, 2020;Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.050 Collection and payment.
3.22.060 Penalty for late payment.
(Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.070 Registration. Any person conducting or operating any activity for which an admission charge is made shall register on the Treasurer’s admissions tax website: www.co.kittitas.wa.us/admissions/. (Ord. 2020-003, 2020; Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.080 Successor to business. Whenever any person required to pay a tax under this ordinance shall quit business or otherwise dispose of his or her business, any admissions tax payable shall immediately become due and payable, and if such tax is not paid by such person within ten (10) days from the date of such sale, exchange or disposal of the business, the purchaser or successor shall also become liable for the payment of the full amount of such tax plus accrued penalties. (Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.090 Recordkeeping. It shall be the duty of every person liable for any tax imposed by this ordinance to keep and preserve for a period of five (5) years suitable records as may be necessary to determine the amount of any tax for which he or she may be liable under the provisions of this ordinance. Any taxpayer who fails to comply with the requirements of this section is forever barred from questioning, in any court action or proceedings, the correctness of any assessment of taxes made by the County based upon any period for which such suitable records have not been so kept and preserved. (Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.100 Rules and regulations adopted by the County. The county shall have the power to adopt rules and regulations not inconsistent with the terms of this ordinance for carrying out and enforcing the payment, collection and remittance of the tax levied by this ordinance and a copy of the rules and regulations shall be on file and available for public examination at the Treasurer's Office. The Treasurer is specifically authorized to create processes, procedures, or forms necessary to accurately audit, collect, or appeal the taxes authorized by this chapter. Failure or refusal to comply with any rules and regulations shall be deemed a violation of this ordinance. (Ord. 2020-003, 2020; Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.110 Effective date. This ordinance shall become effective, against all persons, thirty (30) days after passage by the Board of County Commissioners. (Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.120 Violation penalty.
3.22.130 Jurisdiction. The admissions tax enacted by this ordinance shall be imposed in all areas of Kittitas County except for incorporated areas of the County where the city or town has levied a similar tax within its corporate limits. The admissions tax levied and imposed by this ordinance shall be payable where the admission charge was paid within or without the geographical boundaries of Kittitas County so long as the facilities, entertainment, recreation or amusement privileges derived from such admission charge occurs in Kittitas County. (Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.140 Revenue from admissions tax. The revenue from the admissions tax collected under this ordinance shall be deposited in the County General Fund and distributed in the following manner:
(Ord. 2020-003, 2020; Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.145 Chargeoff of uncollectible taxes.
3.22.150 Severability. If any provision of this ordinance or its application to any person or circumstances is held invalid, the remainder of the ordinance or the application of the provision to other persons or circumstances is not affected. (Ord. 2016-003, 2016; Ord. 2016-001, 2016)
3.22.160 General administrative, confidentiality, and enforcement provisions. As allowed by RCW 36.38.020(13), the county adopts and incorporates into this ordinance all of the applicable general administrative, confidentiality, and enforcement provisions contained in RCW 82.32.010 through 82.32.340 and 82.32.380, as currently written or as may be amended in the future, except that in all such adopted and incorporated provisions, unless otherwise indicated by the context of said sections, (a) the term "Kittitas County Treasurer" shall be substituted for each reference made in said sections to the "department," the "department of revenue," "any employee of the department," or "director of the department of revenue"; (b) the name of the “Kittitas County” shall be substituted for each reference made in said sections to the "state" or to the "state of Washington"; (c) the term "this ordinance" shall be substituted for each reference made in said sections to "this chapter"; (d) the name of “Kittitas County” shall be substituted for each reference made in said sections to "Thurston county"; and (e) the term "board of county commissioners" shall be substituted for each reference made in said sections to the "director of financial management." (Ord. 2018-007, 2018)
Chapter 3.24 CUMULATIVE RESERVE FUNDS
Sections 3.24.010 Capital projects. 3.24.020 Unemployment compensation tax. 3.24.030 Repealed. 3.24.040 Repealed. 3.24.050 Drug enforcement.
3.24.010 Capital projects. Closed by Res. 84-96. (Ord. 99-04, 1999; Res. 78-64, 1978).
3.24.020 Unemployment compensation tax. A fund to be known and designated as the "cumulative reserve fund for unemployment compensation tax" is established. The amount of $28,554 is herewith credited to said fund, and for each successive year hereafter the county shall designate such funds as it deems appropriate to be credited to said fund. (Ord. 99-04, 1999; Res. 78-65, 1978).
3.24.030 Vacation and sick leave. Repealed by Ord. 99-04. (Res. 78-66, 1978).
3.24.040 Federal anti-recession. Repealed by Ord. 99-04. (Res. 78-67, 1978).
3.24.050 Drug enforcement.
Chapter 3.28 TRAVEL EXPENSE REVOLVING FUND
Sections 3.28.010 Authorization. 3.28.020 - 3.28.060 Repealed. 3.28.070 Default - Delinquent payment - Unauthorized expenditures.
3.28.010 Authorization. Pursuant to RCW 42.24.130, there is authorized an advance travel expense revolving fund which shall be used solely for the purpose of making advances for travel expenses to personnel of the county sheriff's department on official business. (Ord. 99-04, 1999; Ord. 7682 § 1, 1976).
3.28.020 Amount deposited. Repealed by Ord. 99-04. (Ord. 76-82 § 2, 1976).
3.28.030 Signature required. Repealed by Ord. 99-04. (Ord. 76-82 § 3, 1976).
3.28.040 Register - Accounting. Repealed by Ord. 99-04. (Ord. 76-82 § 4, 1976).
3.28.050 Advances - Requests. Repealed by Ord. 99-04. (Ord. 76-82 § 5, 1976).
3.28.060 Advances - Settlement. Repealed by Ord. 99-04. (Ord. 76-82 § 6, 1976).
3.28.070 Default - Delinquent payment - Unauthorized expenditures. Any default in accounting for or repaying an advance shall render the full amount which is unpaid immediately due and payable with interest at the rate of 10 percent per year from the date of default until repaid. No advance of any kind may be made to any officer or employee at any time when he is delinquent in accounting for or repaying a prior advance. No such advance shall be considered for any purpose as a personal loan to such officer or employee and any unauthorized expenditure of such funds shall be considered a misappropriation of public funds. (Ord. 99-04, 1999; Ord. 76-82 § 7, 1976).
Chapter 3.32 VICTIM/WITNESS FUND
Sections 3.32.010 Established. 3.32.020 Budget - Expenditures.
3.32.010 Established. The county Treasurer is directed to establish the prosecuting attorney's victim/witness fund, to be used exclusively for the administration of a victim/witness program by the Kittitas County prosecuting attorney. The funds shall not lapse and shall supplement and not supplant any existing funds for the prosecuting attorney. (Ord. 99-04, 1999; Res. 82-10, 1982).
3.32.020 Budget - Expenditures. The prosecuting attorney shall submit an appropriate budget for the victim/witness funds and that the expenditure of the fund shall be subject to the adoption of the budget and approval of the plan by the Department of Labor and Industries. (Ord. 99-04, 1999; Res. 82-10, 1982).
Chapter 3.36 COMPUTER DEBT SERVICE FUND
Chapter 3.40 PROPERTY TAX REFUNDS
Sections 3.40.010 Petitions - Filing requirements. 3.40.020 Issuance - Review requirements.
3.40.010 Petitions - Filing requirements. Petitions for refund of taxes under Chapter 84.69 RCW shall be filed with the Treasurer or the assessor on forms provided by the assessor. The assessor shall review all petitions for refund that involve issues within the assessor's statutory responsibilities and determine whether the provisions of RCW 84.69.020 or RCW 84.60.050 are satisfied. The assessor shall forward all petitions to the county Treasurer with an indication of whether the assessor determined that the provisions of RCW 84.69.020 or RCW 84.60.050 were satisfied, were not satisfied, or if no such determination was made because the issues involved were not within the assessor's statutory responsibilities. (Ord. 99-04, 1999; Ord. 89-7 § 1, 1989).
3.40.020 Issuance - Review requirements. If the Treasurer receives a petition from the assessor with an indication by the assessor that the provisions of RCW 84.69.020 or RCW 84.60.050 have been satisfied and if the Treasurer determines that the petition was filed within the time limits set forth in RCW 84.69.030, the Treasurer shall grant the petition and issue a tax refund to the petitioner. If the Treasurer receives a petition involving issues outside of the assessor's statutory responsibilities that therefore has not been reviewed to determine whether the provisions of RCW 84.69.020 were satisfied, the Treasurer shall make such a review. After review, if the Treasurer finds that the provisions of RCW 84.69.020 are satisfied and that the petition was timely filed, the Treasurer shall grant the petition and issue a tax refund to the petitioner. (Ord. 99-04, 1999; Ord. 89-7 § 2, 1989).
Chapter 3.44 ENHANCED 911 EXCISE TAX
Repealed by Ord. 2010-009, 2010.
Chapter 3.45 ENHANCED E911 EXCISE TAX
Sections 3.45.010 Effective Date of Tax. 3.45.015 Telephone Switched Access Line Excise Tax. 3.45.020 Radio Access Lines Excise Tax. 3.45.025 Interconnected Voice Over Internet Protocol Service Lines Excise Tax. 3.45.030 Use of proceeds. 3.45.035 Tax Collection. 3.45.040 Remittance and Deposit of Taxes. 3.45.045 Notice to Local Exchange Companies, Radio Communications Service Companies, and Interconnected Voice Over Internet Protocol Service Companies. 3.45.050 Severability.
3.45.010 Effective Date of Tax. The effective date of the tax imposed in this chapter shall be January 1, 2011. (Ord. 2010-009, 2010)
3.45.015 Telephone Switched Access Line Excise Tax.
3.45.020 Radio Access Lines Excise Tax.
3.45.025 Interconnected Voice Over Internet Protocol Service Lines Excise Tax.
3.45.030 Use of proceeds. The proceeds of this tax shall be used for an "enhanced 911 telephone system" as defined in RCW 82.14B.020. (Ord. 2010-009, 2010)
3.45.035 Tax Collection. Kittitas County must contract with the Washington State Department of Revenue for the administration and collection of the excise tax as proscribed in Section 4, Chapter 19, Laws of 2010 1st Special Session. (Ord. 2010-009, 2010)
3.45.040 Remittance and Deposit of Taxes. Each local exchange company, radio communications service company, each seller of prepaid wireless telecommunications services, and interconnected voice over internet protocol service company shall remit all taxes to the Washington State Department of Revenue ("Department") on a tax return provided by the Department. The taxes are due as provided in RCW 82.14B.061. (Ord. 2013-014, 2013; Ord. 2010-009, 2010)
3.45.045 Notice to Local Exchange Companies, Radio Communications Service Companies, and Interconnected Voice Over Internet Protocol Service Companies. Notice of the tax shall be provided by Kittitas County to all the local exchange companies, radio communications service companies, each seller of prepaid wireless telecommunications services, and interconnected voice over internet protocol service companies serving in the County at least 60 days in advance of the date on which the first payment is due. (Ord. 2013-014, 2013; Ord. 2010-009, 2010)
3.45.050 Severability. If any provision or section of this Chapter shall be held invalid, all other parts, provisions and sections of this Chapter shall continue in full force and effect. (Ord. 2010-009, 2010)
Chapter 3.46 CURRENT USE OPEN SPACE LAND PROGRAM AND PUBLIC BENEFIT RATING SYSTEM
Sections 3.46.010 Purpose 3.46.020 Administration 3.46.030 Authority and compliance 3.46.040 Scope 3.46.050 Definitions 3.46.060 Eligibility 3.46.070 Application 3.46.080 Application review 3.46.090 Natural resource category priorities and point system 3.46.095 Agriculture preservation 3.46.100 Calculation of value reduction 3.46.110 Assessed valuation schedule 3.46.120 Improvements on open space properties 3.46.130 Signs 3.46.140 Agreements 3.46.150 Participation period 3.46.160 Enforcement
3.46.010 Purpose.
The purpose of this Ordinance is to encourage the maintenance, preservation, conservation, and otherwise continue in existence adequate open space lands for the production of food and fiber and to assure the use and enjoyment of natural resource and scenic beauty for the economic and social well-being of the citizens of Kittitas County. Further, the Ordinance is so designed as to permit the continued availability of open space lands through the adoption of a benefit rating system and a potential reduction in assessed value for lands that qualify. (Ord. 2014-015, 2014)
3.46.020 Administration.
The County Assessor and the Kittitas County Legislative Authority or designee is vested with the duty of administering, implementing, and interpreting the provisions of this Ordinance. They may prepare and/or require the use of such forms and information as deemed necessary to administer the provisions of this Ordinance. (Ord. 2014-015, 2014)
3.46.030 Authority.
Kittitas County adopts this Ordinance under the authority and requirements of Chapter 84.34 RCW. All lands proposed for acceptance into the current use open space land program shall be in full compliance with all applicable Kittitas County codes. (Ord. 2014-015, 2014)
3.46.040 Scope.
This Ordinance shall apply to all public and private lands situated within Kittitas County over which Kittitas County has jurisdiction under the constitutions and laws of the State of Washington and of the United States and shall set forth minimum standards in addition to such other standards that may be applicable. (Ord. 2014-015, 2014)
3.46.050 Definitions.
Those definitions set forth in RCW 84.34.020 and WAC 458-30-200, as adopted and hereafter amended, are hereby incorporated by reference and shall govern and control the application and interpretation of this Ordinance. In the case of reference to a specific Kittitas County Code regulation, the definitions within the referenced regulation (for example, the shoreline master program) shall prevail. The following definitions also apply:
3.46.060 Eligibility.
3.46.070 Application.
Applications for enrollment under this Ordinance, together with the specified fee, shall be filed with the Assessor. The accuracy and completeness of the applications shall be the responsibility of the applicant. The applications shall, at a minimum, contain the following:
3.46.080 Application Review.
The following time line shall be used for the processing of all applications for enrollment:
3.46.090 Natural Resource Category Priorities and Point System.
The intent of the public benefit rating system is to evaluate the retention of "resources and public access" that may be contained on parcels of land in Kittitas County. Several categories of resources are identified for scoring in this system. A maximum of fifty-five percent (55%) reduction in assessed value for all or a portion of a parcel may result from enrollment in this program, and can qualify for as much as seventy-five percent (75%) reduction with enrollment and bonus evaluation per KCC 3.46.100. The parcel, or portion thereof, is assigned a rating and given a percentage of reduction in assessed value for that portion of land that qualifies. The rating and percentage of reduction is dependent upon the type of resource(s) found on the parcel and will be based upon the importance of the resource to the entire Kittitas County environmental system. The application for value reduction will be considered when:
Each environmental characteristic related to "open space" will be rated by the following system.
3.46.095 Agriculture Preservation.
Applications for designation as farm and agricultural conservation land under RCW 84.34.020(1)(c) shall be accompanied by a farm management plan, prepared by a qualified agronomist, that demonstrates how the property will be returned to a level of production within six (6) years after designation as farm and agricultural conservation land that results in the land being reclassified as farm and agricultural land under RCW 84.34.020(2). The County Assessor is authorized to remove land from designation as farm and agricultural conservation land six (6) years after designation by the Board of County Commissioners, regardless of whether it is transferred to another designation. Land classified by the Board of Commissioners as farm and agricultural conservation land shall be eligible for an assessed fair market value reduction of fifty (50) percent. (Ord. 2014-015, 2014)
3.46.100 Calculation of Value Reduction.
The bonus will not be awarded if public access is determined to be detrimental to:
3.46.110 Assessed Valuation Schedule.
The reduction in market value of the qualifying land enrolled in this program is determined by reducing the market value of the qualifying land by a percentage, up to a maximum fifty-five percent (55%) unless a bonus is awarded per KCC 3.46.100(b). The relationship of public benefit points to percentage of assessed value reduction is presented in the following table:
(Ord. 2014-015, 2014)
3.46.120 Improvements on Open Space Properties.
When determining eligibility of a parcel for enrollment under this ordinance that includes structural improvements, a one-acre minimum improvement area or home-site will be excluded and not enrolled under this Ordinance. Covenants, conditions and restrictions (CC&Rs) or conservation easements may increase the improvement area to more than one acre depending on the language in the CC&Rs or the conservation easement. This also applies to potential building areas listed in the CC&Rs and the conservation easement. This improved area or potentially improved area will be assessed at market value as determined by the County Assessor. Any property with re-assessed value who wishes to have designations removed shall be subject to RCW 84.34. (Ord. 2014-015, 2014)
3.46.130 Signs.
3.46.140 Agreements.
3.46.150 Participation Period.
3.46.160 Enforcement.
Property which has been approved under this Code, but which is found to be in violation of any terms of the open space agreement or condition of enrollment may be removed from the program and all applicable fees, penalties, and interest shall become due pursuant to Chapter 84.34 RCW. (Ord. 2014-015, 2014)
