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.

Applications for current use classification shall be submitted to the offices of the Pierce County Assessor-Treasurer and the City of Tacoma, Planning and Development Services. A complete application to the City of Tacoma shall include the following:

An application made under RCW 84.34 and this section shall be acted upon and processed in accordance with the procedures and guidelines outlined in RCW 84.34. The City Planning Commission shall hold a public hearing prior to forwarding the application, along with their recommendation, to the City Council for final City action. In cases where the final decision on the application is to be made by a granting authority composed of three members of the Pierce County Council and three members of the City Council, the three members of the City Council shall be designated by the Mayor with the approval of the majority of the City Council.

In determining whether an application made for classification under Chapter 84.34 RCW should be approved or disapproved, the applicable review and decision criteria contained in RCW 84.34.037 shall be used.

The granting authority, in approving in part or whole an application for land classified pursuant to Chapter 84.34 RCW may also require that certain conditions be met, including but not limited to the granting of easements.

As a condition of approval, the property owner shall agree to maintain the open space and/or historic resource(s) in the same or better condition than existed at the time the approval was granted. Any activities which reduce the value of the land as open space and/or a historic resource shall be prohibited, such as the cutting of trees, closing of public access, or unauthorized modification of historic resources. Exceptions to this provision may be granted when such activities are deemed as necessary by the City to protect public health, safety, and welfare or are the result of an act of nature (floods, storm, etc.).