WSR 05-22-063

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed October 31, 2005, 3:50 p.m. ]

Original Notice.

Exempt from preproposal statement of inquiry under RCW 34.05.310(4).

Title of Rule and Other Identifying Information: WAC 458-40-540 Forest land values -- 2006.

Hearing Location(s): Capital Plaza Building, 4th Floor, L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on December 7, 2005, at 10:00 a.m.

Date of Intended Adoption: December 10, 2005.

Submit Written Comments to: Gilbert Brewer, P.O. Box 47453, Olympia, WA 98504-7453, e-mail gilb@dor.wa.gov, fax (360) 586-5543, by December 7, 2005.

Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 725-7499.

Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: RCW 84.33.140 requires that forest land values be adjusted annually by a statutory formula contained in RCW 84.33.140(3). The proposed rule adjusts the table of forest land values in Washington as required by statute. County assessors will use these published land values for property tax purposes in 2006.

Reasons Supporting Proposal: RCW 84.33.140 requires that the values provided in this rule be adjusted each year.

Statutory Authority for Adoption: RCW 82.32.300, 82.01.060(2), and 84.33.096.

Statute Being Implemented: RCW 84.33.140.

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

Name of Proponent: Washington State Department of Revenue, governmental.

Name of Agency Personnel Responsible for Drafting: Gilbert Brewer, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6133; Implementation and Enforcement: Stuart Thronson, 1025 Union Avenue S.E., Suite #300, Olympia, WA, (360) 570-3230.

No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required because the rule and the proposed amendments do not impose any requirements or burdens that are not already specifically required by statute.

A cost-benefit analysis is not required under RCW 34.05.328. The content/values set in this rule are explicitly and specifically dictated by statute. Such rules are not subject to RCW 34.05.328.

October 31, 2005

Alan R. Lynn

Rules Coordinator

OTS-8469.1


AMENDATORY SECTION(Amending WSR 05-02-037, filed 12/30/04, effective 1/1/05)

WAC 458-40-540   Forest land values -- ((2005)) 2006.   The forest land values, per acre, for each grade of forest land for the ((2005)) 2006 assessment year are determined to be as follows:

LAND

GRADE

OPERABILITY

CLASS

((2005)) 2006

VALUES

ROUNDED


1

1

2

3

4

$ 203

((201)) 200

190

((138)) 137


2

1

2

3

4

172

((167)) 166

((160)) 159

115


3

1

2

3

4

135

131

130

((99)) 98


4

1

2

3

4

((103)) 102

((100)) 99

((99)) 98

76


5

1

2

3

4

75

68

67

((46)) 45


6

1

2

3

4

((38)) 37

((35)) 34

((35)) 34

((33)) 32


7

1

2

3

4

((17)) 18

((17)) 18

((16)) 17

((16)) 17

8 1

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.140. 05-02-037, 458-40-540, filed 12/30/04, effective 1/1/05. Statutory Authority: RCW 82.32.300 and 84.33.140. 04-02-018, 458-40-540, filed 12/30/03, effective 1/1/04. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, 458-40-540, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, 458-40-540, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.120. 01-02-018, 458-40-540, filed 12/21/00, effective 1/1/01; 00-02-018, 458-40-540, filed 12/27/99, effective 1/1/00; 99-02-030, 458-40-540, filed 12/30/98, effective 1/1/99; 98-02-014, 458-40-540, filed 12/30/97, effective 1/1/98; 97-07-041, 458-40-540, filed 3/14/97, effective 4/14/97; 96-02-055, 458-40-540, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.300 and 84.33.120. 95-02-039, 458-40-540, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 82.32.300. 94-02-046, 458-40-540, filed 12/30/93, effective 1/1/94. Statutory Authority: RCW 84.33.120. 93-02-024, 458-40-540, filed 12/31/92, effective 1/1/93; 91-24-026, 458-40-540, filed 11/26/91, effective 1/1/92. Statutory Authority: RCW 84.33.120 and 84.08.010. 90-24-012, 458-40-540, filed 11/27/90, effective 12/28/90; 89-23-095, 458-40-540, filed 11/21/89, effective 12/22/89. Statutory Authority: RCW 84.33.120 and 84.33.130. 88-23-055 (Order FT-88-3), 458-40-540, filed 11/15/88; 87-22-068 (Order FT-87-3), 458-40-540, filed 11/4/87. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), 458-40-540, filed 12/31/86.]