WSR 04-21-091

EXPEDITED RULES

DEPARTMENT OF REVENUE


[ Filed October 20, 2004, 10:05 a.m. ]

Title of Rule and Other Identifying Information: Repealing WAC 458-12-320 Timber -- Ownership -- Valuations -- Roads -- Easements.

NOTICE

THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Kim M. Qually, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, fax (360) 586-5543, e-mail kimq@dor.wa.gov , AND RECEIVED BY December 20, 2004.


Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The department proposes to repeal WAC 458-12-320 because of chapter 177, Laws of 2004, otherwise known as ESHB 2693, which relates to the taxation of timber on publicly owned land. Standing timber on public land is exempt from property tax until it is sold to a private person. Timber located on public land purchased by a timber harvester that is still standing on the January 1 assessment date is subject to property tax. Timber harvesters are required to pay timber excise tax on timber harvested on public and private lands. The personal property tax paid is used to offset a harvester's timber excise tax liability. As a direct result of ESHB 2693, a timber harvester will only have to pay timber excise tax on the timber harvested from public lands. The personal property tax on the sale of public timber is eliminated as of January 1, 2005.

Reasons Supporting Proposal: The personal property tax owed because of a sale of public timber, which was the focus of WAC 458-12-320, will be eliminated as of January 1, 2005, so the rule is no longer necessary.

Statutory Authority for Adoption: RCW 84.04.080.

Statute Being Implemented: RCW 84.33.040, 84.33.078.

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

Name of Proponent: Department of Revenue, governmental.

Name of Agency Personnel Responsible for Drafting: Kim M. Qually, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6113; Implementation and Enforcement: Peri Maxey, 1025 Union Avenue S.E., Suite #200, Olympia, WA, (360) 570-5860.

October 20, 2004

Alan R. Lynn

Rules Coordinator

Legislature Code Reviser 

Register

Washington State Code Reviser's Office