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AGO Opinions with Topic: FARM AND AGRICULTURAL LAND
AGO 1977 No. 16 >  July 21, 1977
TAXATION - PROPERTY - FARM AND AGRICULTURAL LAND - VALUATION OF PERENNIAL CROPS
TAXATION ‑- PROPERTY ‑- FARM AND AGRICULTURAL LAND ‑- VALUATION OF PERENNIAL CROPS RCW 84.34.065 sets forth a special method of valuation for property tax purposes which is applicable to farm and agricultural land only, and not the valuation of perennial plants located thereon; therefore, for purposes of ad valorem taxation, farm and agricultural land and taxable perennial plants located thereon should be listed and valued separately rather than being listed and valued as a unit.
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