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Conservation Futures Taxes
Letter to Spokane County Commissioners
Janaury 7, 2009
Re: Conservation Futures Tax Revenue Cannot Be Used for Purchase of Downtown Spokane YMCA
Dear Commissioners:
This letter addresses the issue of whether Spokane County can use "Conservation Futures Tax" revenues for the purchase of the Downtown Spokane Young Men's Christian Association building (YMCA).
I enclose an article which I have written which addresses the issue. It is a detailed analysis of the laws pertaining to taxation for the purpose of purchasing open space property and what the legislature defines as open space property. The article concludes that Spokane County conservation futures tax revenue generated pursuant to RCW 84.34.230 cannot be used to acquire the YMCA.
The YMCA is not timber land or agricultural land. It is not open space land as used in the statute because it is not designated open space RCW 84.34.020(2)(a) and because it is not "land area, the preservation of which in its present use would" would serve one of the functions identified in RCW 84.34.020(2)(b).
I would be happy to discuss these matters in greater detail with you and your attorneys.
Sincerely,
Stephen K. Eugster