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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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

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