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The open space taxation act was established to provide incentives for the retention of three distinct types of land in their current use: unique natural resource areas, farms, and land "devoted primarily to the growth and harvest of forest crops." With respect to the latter, the legislature states "that it is in the best interest of the state to maintain, preserve, conserve and otherwise continue in existence adequate open space land for the production of . . . forest crops and to assure the use . . . of natural resources . . . for the economic and social well-being of the state and its citizens," (RCW 84.34.010). The legislature provided that applications for classification as timberland under this law are to be evaluated by the county council, and in evaluating an application for timberland classification the council is to consider the benefits of preserving the present use of the land in relation to the potential loss of revenue from approving current use taxation.

The county clearly can exercise discretion in the granting of timberland applications. If exercised, this discretion should seek to further the purposes of the open space act. The "growth and harvest of forest crops" should be a long-term, intensive process of managing a forest area to achieve its highest value if it is to truly be a benefit to the welfare of the county’s residents. Forest lands have commodity and non-commodity values which include timber, wildlife, recreation, water quality, science, education and alternative products. The highest value of a particular tract of forest land may be achieved by managing for one or more commodity and/or non-commodity values. Unmanaged forest growth and harvest will yield poor results and in the long run, reduce the quality of the forest areas available for productive commercial use. The giving of tax incentives, such as classification of land as "timberland," shall be utilized in Snohomish County to encourage the highest level of environmentally sound timber management and to encourage forestry to be practiced in a sustained high yield manner in appropriate areas. The county should encourage timberland applicants to employ alternative forestry methods such as "uneven-aged management" and other techniques which provide greater sensitivity to the environment, maximizes non-commodity values and contributes to a diversity of ecosystems. (Added by Ord. 92-080, July 23, 1992; Amended by Amended Ord. 14-054, Aug. 20, 2014, Eff date Sept. 4, 2014).