Gorge Amphitheatre owners seek open space tax benefit

GEORGE, Wash. – Owners of the Gorge Amphitheatre say a large chunk of their property that serves as a world-class concert venue also benefits the public with its open space, views and an undeveloped riparian buffer.

Owners Istar Blues LLC, and managers Live Nation have asked Grant County commissioners to find that more than half of its land qualifies for an open space tax classification, relieving them from paying a large part of an estimated $918,000 owed to the county for back taxes, interest and penalties.

The issue arose this year after newly-elected Assessor Melissa McKnight discovered during a routine audit of tax classifications in the Quincy area that the land was being taxed as agricultural property, and had been since before Istar bought it in 2003.

When the county notified the owners, they first asked McKnight to waive the back taxes and penalties, and when she refused, they turned to county commissioners. Last week, commissioners extended a public hearing on the matter until 3 p.m. Aug. 24, and public comment is invited.

“We requested that some of the property, not all of it, be classified under the open space category, because it’s meeting the definition of open space. It has great views, public enjoyment and the protection of a riparian area,” said David Bricklin, a Seattle attorney representing the owners.

The two parcels they’re seeking to designate open space add up to 111 of the company’s 194 acres and include the stage area. An assessor’s office estimate shows back taxes, interest and penalties on those two parcels total about $536,000.

McKnight said she doesn’t think the property qualifies as open space, which can apply when the land’s primary use is to promote wildlife or conserve soil or wetlands, or offer another conservation benefit to the public. “There’s certain criteria they have to meet, like allowing the public to come and have things like a viewing platform, and some educational things, or promoting wildlife preservation and soil conservation,” she said.

She said she refused the company’s request to waive back taxes after meeting with the state Department of Revenue and determining they don’t legally qualify for any of the reasons for waiving it. “I have certain rules I have to follow. If I waived it for them, I’d have to waive it for everyone else,” she said.

Bricklin said the amphitheater’s owners believe the land does qualify, and the owners should not be required to pay for a mistake that he claims the county made.

The assessor said commissioners do have the power to override her decision. But, she contends, even if they do forgive back taxes and penalties, the county does not even have a public benefit rating system, so the Gorge Amphitheatre will be required to pay full commercial-rate taxes in the future.