WSR 02-06-029

INTERPRETIVE AND POLICY STATEMENT

DEPARTMENT OF REVENUE


[ Filed February 26, 2002, 1:50 p.m. ]


CANCELLATION OF INTERPRETIVE AND/OR POLICY STATEMENTS


This announcement of the cancellation of these interpretive and/or policy statements is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

The Department of Revenue has cancelled the following property tax bulletins effective February 25, 2002.

PTB 91-2 Cemeteries or burial grounds - Annual application for exemption -- This bulletin explains how certain types of cemeteries and burial grounds are to be treated for property tax exemption purposes. This bulletin is no longer needed as the information is provided in WAC 458-16-110.

PTB 91-5 Taxation of real property exempt to taxable and property taxable to exempt -- This bulletin explains the mechanics of how back taxes are collected and what occurs when they are not timely paid. It also explains how taxable real property is handled when it becomes taxable. This bulletin is no longer needed as the information is provided in WAC 458-16-130.

PTB 91-8 Revaluation notice (RCW 84.40.045)--This bulletin was superceded by PTB 91-18 and is no longer needed.

Questions regarding the repeal of these bulletins may be directed to Alan R. Lynn, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6125, fax (360) 664-0693, Internet alanl@dor.wa.gov.

Claire Hesselholt

Policy Counsel

Washington State Code Reviser's Office