WSR 04-02-018

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed December 30, 2003, 9:42 a.m. , effective January 1, 2004 ]


Date Adopted: December 30, 2003.

Purpose: WAC 458-40-540 contains the forest land values for 2004. County assessors use these published land values for property tax assessments made January 1, 2004. 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 Forest land values -- 2003.

Statutory Authority for Adoption: RCW 82.32.300.

Other Authority: RCW 84.33.140.

Adopted under notice filed as WSR 03-23-049 on November 14, 2003.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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: This rule is required by statute (RCW 84.33.140) to be effective on January 1st of each year.

Effective Date of Rule: January 1, 2004.

December 30, 2003

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

OTS-6845.1


AMENDATORY SECTION(Amending WSR 03-02-004, filed 12/19/02, effective 1/1/03)

WAC 458-40-540   Forest land values -- ((2003)) 2004.   The forest land values, per acre, for each grade of forest land for the ((2003)) 2004 assessment year are determined to be as follows:

LAND

GRADE

OPERABILITY

CLASS

((2003)) 2004

VALUES

ROUNDED


1

1

2

3

4

(($218)) $210

((215)) 207

((203)) 196

((147)) 142


2

1

2

3

4

((185)) 178

((178)) 172

((171)) 165

((123)) 119


3

1

2

3

4

((144)) 139

((140)) 135

((139)) 134

((106)) 102


4

1

2

3

4

((110)) 106

((107)) 103

((106)) 102

((81)) 78


5

1

2

3

4

((80)) 77

((73)) 70

((72)) 69

((49)) 47


6

1

2

3

4

((40)) 39

((37)) 36

((37)) 36

((35)) 34


7

1

2

3

4

((19)) 18

((19)) 18

((18)) 17

((18)) 17

8 1

[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.]