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{"sheet":"Instructions","index":0,"n_rows":16,"n_cols":2,"rows_kept":16,"cut":false,"hidden":false,"merged":[[15,1,15,3],[6,1,6,3],[11,1,11,3]]}
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[null,"Predominant Use Worksheet"]
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[null,"Use this form to determine the predominant use for real estate transactions that include one or more parcel(s) that qualify as agriculture or timberland AND include one or more parcel(s) that do not qualify as agriculture or timberland.  ETA 3215 has additional information on determining predominant use."]
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[null,"This form is not needed if:"]
[null,"- The transaction only involves one parcel."]
[null,"- The transaction involves more than one parcel, but all parcels qualify as agriculture and/or timberland or all parcels do not qualify as agriculture and/or timberland."]
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[]
[null,"Instructions:"]
[null,"1. Complete steps 1 and 2 of the Calculation Worksheet.  "]
[null,"- You can use either acres or square feet for entries in the size column, however, you cannot use both. (Ex: you cannot use acres on one parcel and square feet on the next parcel.)"]
[null,"- Use the Conversion Worksheet if you need to convert acres to square feet, or square feet to acres prior. "]
[]
[null,"2. Steps 3 and 4 will autocalculate to determine the predominant use."]

{"sheet":"Calculation Worksheet","index":1,"n_rows":30,"n_cols":4,"rows_kept":30,"cut":false,"hidden":false,"merged":[[3,1,3,3],[11,1,11,3],[28,1,28,2],[29,1,29,2]]}
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[null,"Calculation Worksheet"]
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[null,"Step 1: Enter the size and assessed value for parcels that qualify as agriculture (RCW 84.34 and 84.33) or timberland (RCW 84.34.020).\nInsert additional rows if needed."]
[null,"Parcel number","Size \n(use either acres or square feet for all entries)","Assessed value"]
[]
[]
[]
[]
[null,"Total",{"$f":"SUM(C6:C9)","v":0},{"$f":"SUM(D6:D9)","v":0}]
[]
[null,"Step 2: Enter the size and assessed value for all other parcels in the transaction not included in step 1.\nInsert additional rows if needed."]
[null,"Parcel number","Size \n(Use either acres or square feet for all entries)","Assessed value"]
[]
[]
[]
[]
[null,"Total",{"$f":"SUM(C14:C17)","v":0},{"$f":"SUM(D14:D17)","v":0}]
[]
[null,"Step 3: Total the size and assessed value amounts from steps 1 and 2."]
[null,null,"Size","Assessed value"]
[null,"Total for all parcels",{"$f":"C10+C18","v":0},{"$f":"D10+D18","v":0}]
[]
[]
[null,"Step 4: Determine the percentage of the size and assessed value from agriculture/timberland."]
[null,null,"Size ","Assessed value"]
[null,"Percentage from agriculture/timberland \n(Divide the total from step 1 by total from step 3.)",{"$f":"IF(C22=0,\"\",C10/C22)","v":""},{"$f":"IF(D22=0,\"\",D10/D22)","v":""}]
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[null,"Average of size and assessed value percentages\n(Add the size and assessed value percentages together and divide by 2.)",null,{"$f":"IF(C27=\"\",\"\",(C27+D27)/2)","v":""}]
[null,"Predominant use\nIf the percentage is greater than 50%, the predominant use is timber/agriculture. ",null,{"$f":"IF(D29=\"\",\"\",IF(D29>0.5,\"Timber/Agriculture\",\"NOT Timber/Agriculture\"))","v":""}]

{"sheet":"Conversion","index":2,"n_rows":17,"n_cols":3,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
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[null,"Conversion Worksheet"]
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[null,"Use this sheet to convert acres to square feet or square feet to acres."]
[null,"All the parcels must use the same measurement method in the size column of the Calculation Worksheet."]
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[null,"Enter the acres to convert to square feet"]
[]
[null,"Acres","Square Feet"]
[null,null,{"$f":"IF(B11=\"\",\"\",B11*43560)","v":""}]
[]
[]
[null,"Enter the square feet to convert to acres"]
[]
[null,"Square Feet","Acres"]
[null,null,{"$f":"IF(B17=\"\",\"\",B17/43560)","v":""}]