ROE, J.
Defendants are farmers who have their lands designated as open spaces pursuant to RCW 84.34. The purpose of the act is to encourage owners to retain their land for farm use and to resist the trend to sell agricultural land for urban subdivision. The statute recognizes that if farmland adjacent to a city is assessed at its highest and best use upon comparable sales of adjacent farmland which is being used for urban purposes, the assessed value would be grossly...
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