WSR 99-02-030

PERMANENT RULES

DEPARTMENT OF REVENUE

[Filed December 30, 1998, 3:02 p.m., effective January 1, 1999]



Date of Adoption: December 30, 1998.

Purpose: WAC 458-40-540 contains the forest land values for 1999. County assessors use these published land values for property tax assessments made January 1, 1999. A statutory formula adjusts values annually and requires adoption by the beginning of January each year.

Citation of Existing Rules Affected by this Order: Amending WAC 458-40-540.

Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.

Other Authority: RCW 84.33.120.

Adopted under notice filed as WSR 98-22-036 on October 29, 1998.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 0, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 0, repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 1, repealed 0.

Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: The forest land value rule is required by statute (RCW 84.33.120) to be effective on January 1st of each year.

Effective Date of Rule: January 1, 1999.

December 30, 1998

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

OTS-2657.1

AMENDATORY SECTION (Amending WSR 98-02-014, filed 12/30/97, effective 1/1/98)



WAC 458-40-540  Forest land values--((1998)) 1999. The forest land values, per acre, for each grade of forest land for the ((1998)) 1999 assessment year are determined to be as follows:



land

grade

operability

class

((1998)) 1999

values

rounded





1


1

2

3

4



(($245)) $251

((238)) 244

((227)) 232

((164)) 168





2


1

2

3

4



((207)) 212

((198)) 203

((190)) 195

((138)) 141





3


1

2

3

4



((161)) 165

((156)) 160

((154)) 158

((118)) 121





4


1

2

3

4



((122)) 125

((119)) 122

((118)) 121

((90)) 92





5


1

2

3

4



((89)) 91

((82)) 84

((81)) 83

((54)) 55





6


1

2

3

4



((45)) 46

((41)) 42

((41)) 42

((39)) 40





7


1

2

3

4



((22)) 23

((22)) 23

21

21



8


1



[Statutory Authority: RCW 82.32.300, 84.33.096 and 82.33.120. 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.]

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