WSR 02-09-018

EXPEDITED RULES

DEPARTMENT OF REVENUE


[ Filed April 5, 2002, 2:42 p.m. ]

Title of Rule: Repealing WAC 458-12-135 Listing of property -- Taxing district designation.

Purpose: To provide information for county assessors and their staff regarding the designation of consolidated taxing districts.

Statutory Authority for Adoption: RCW 84.08.010 and 84.08.070.

Statute Being Implemented: RCW 84.04.120 and 84.40.090.

Summary: This rule provides a definition of the terms "taxing district" and "consolidated taxing district." This rule also explains that the assessor must designate the name or number of each consolidated taxing district in which each description of real or personal property is located and assessed. The department anticipates repealing this rule because the information is being incorporated into WAC 458-12-140.

Name of Agency Personnel Responsible for Drafting: Mark Mullin, 1025 Union Avenue S.E., Suite #400, Olympia, WA, (360) 570-6112; Implementation and Enforcement: Sandy Guilfoil, 1025 Union Avenue S.E., Suite #200, Olympia, WA, (360) 570-5860.

Name of Proponent: Department of Revenue, governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: This rule provides a definition of the terms "taxing district" and "consolidated taxing district." This rule also explains that the assessor must designate the name or number of each consolidated taxing district in which each description of real or personal property is located and assessed. This rule is no longer necessary as the information contained in the rule is being updated and incorporated into WAC 458-12-140.

Proposal does not change existing rules. WAC 458-12-135 will be repealed.

NOTICE

THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THE USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Mark Mullin, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467 , AND RECEIVED BY June 17, 2002.


April 5, 2002

Claire Hesselholt, Rules Manager

Legislation and Policy Division

Washington State Code Reviser's Office