WSR 00-02-018

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed December 27, 1999, 2:49 p.m. , effective January 1, 2000 ]

Date of Adoption: December 27, 1999.

Purpose: WAC 458-40-540 contains the forest land values for 2000. County assessors use these published land values for property tax assessments made January 1, 2000. 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 99-22-063 on November 1, 1999.

Changes Other than Editing from Proposed to Adopted Version: Typo on value of land grade 3 operability class 3 was corrected. Value changed from 154 to 155.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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, 2000.

December 27, 1999

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

OTS-3567.2


AMENDATORY SECTION(Amending WSR 99-02-030, filed 12/30/98, effective 1/1/99)

WAC 458-40-540
Forest land values -- ((1999)) 2000.

The forest land values, per acre, for each grade of forest land for the ((1999)) 2000 assessment year are determined to be as follows:

LAND

GRADE

OPERABILITY

CLASS

((1999))

2000

VALUES

ROUNDED


1


1

2

3

4


(($251)) $245

((244)) 239

((232)) 227

((168)) 164


2


1

2

3

4


((212)) 207

((203)) 199

((195)) 191

((141)) 138


3


1

2

3

4


((165)) 161

((160)) 156

((158)) 155

((121)) 118


4


1

2

3

4


((125)) 122

((122)) 119

((121)) 118

((92)) 90


5


1

2

3

4


((91)) 89

((84)) 82

((83)) 81

((55)) 54


6


1

2

3

4


((46)) 45

((42)) 41

((42)) 41

((40)) 39


7


1

2

3

4


((23)) 22

((23)) 22

21

21


8

1

[Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.120. 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.]

Washington State Code Reviser's Office