The City Council hereby declares that it is in the best interest of the City of Tacoma to maintain, preserve, conserve and otherwise continue in existence adequate open space lands and historic sites and to assure the use and enjoyment of natural and historic resources and scenic beauty for the economic, environmental and social well-being of the City and its citizens.
Chapter 84.34 of the Revised Code of Washington (RCW) provides an opportunity for certain categories of open space, agricultural, and timber lands to have their property tax structure based upon the current use rather than on the traditional fair market value system of highest and best use. The purpose of these regulations is to provide the mechanism for owners of property within the City to apply and participate in this current use assessment program.
For properties located within the City of Tacoma, this program is jointly managed by the City and Pierce County. Applications are reviewed by both agencies and final decision authority on them is shared by the City and Pierce County.
(Ord. 20048 § 2, 1974-02-05; Ord. 27893 Ex. A, 2010-06-15)