(1) An application for current use classification or reclassification under RCW 84.34.020(3) must be made to the county legislative authority. The application must be made upon forms prepared by the department of revenue and supplied by the granting authority and must include the following elements that constitute a timber management plan:
(a) A legal description of, or assessor's parcel numbers for, all land the applicant desires to be classified as timberland;(b) The date or dates of acquisition of the land;(c) A brief description of the timber on the land, or if the timber has been harvested, the owner's plan for restocking;(d) Whether there is a forest management plan for the land;(e) If so, the nature and extent of implementation of the plan;(f) Whether the land is used for grazing;(g) Whether the land has been subdivided or a plat filed with respect to the land;(h) Whether the land and the applicant are in compliance with the restocking, forest management, fire protection, insect and disease control, weed control, and forest debris provisions of Title 76 RCW or applicable rules under Title 76 RCW;(i) Whether the land is subject to forest fire protection assessments pursuant to RCW 76.04.610;(j) Whether the land is subject to a lease, option, or other right that permits it to be used for a purpose other than growing and harvesting timber;(k) A summary of the past experience and activity of the applicant in growing and harvesting timber;(l) A summary of current and continuing activity of the applicant in growing and harvesting timber;(m) A statement that the applicant is aware of the potential tax liability involved when the land ceases to be classified as timberland.