WSR 05-02-037

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed December 30, 2004, 11:04 a.m. , effective January 1, 2005 ]


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 1 of each year.

Purpose: WAC 458-40-540 contains the forest land values for 2005. County assessors use these published land values for property tax assessments made January 1, 2005. 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 -- 2005.

Statutory Authority for Adoption: RCW 82.01.060(2), 82.32.300, and 84.33.096.

Other Authority: RCW 84.33.140.

Adopted under notice filed as WSR 04-23-077 on November 16, 2004.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.

Date Adopted: December 30, 2004.

Janis P. Bianchi, Manager

Interpretations and Technical Advice Unit

OTS-7641.1


AMENDATORY SECTION(Amending WSR 04-02-018, filed 12/30/03, effective 1/1/04)

WAC 458-40-540   Forest land values -- ((2004)) 2005.   The forest land values, per acre, for each grade of forest land for the ((2004)) 2005 assessment year are determined to be as follows:

LAND

GRADE

OPERABILITY

CLASS

((2004)) 2005

VALUES

ROUNDED


1

1

2

3

4

$((210)) 203

((207)) 201

((196)) 190

((142)) 138


2

1

2

3

4

((178)) 172

((172)) 167

((165)) 160

((119)) 115


3

1

2

3

4

((139)) 135

((135)) 131

((134)) 130

((102)) 99


4

1

2

3

4

((106)) 103

((103)) 100

((102)) 99

((78)) 76


5

1

2

3

4

((77)) 75

((70)) 68

((69)) 67

((47)) 46


6

1

2

3

4

((39)) 38

((36)) 35

((36)) 35

((34)) 33


7

1

2

3

4

((18)) 17

((18)) 17

((17)) 16

((17)) 16

8 1

[Statutory Authority: RCW 82.32.300 and 84.33.140. 04-02-018, 458-40-540, filed 12/30/03, effective 1/1/04. 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.]

Washington State Code Reviser's Office