WSR 05-20-057

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed October 3, 2005, 11:02 a.m. ]

Subject of Possible Rule Making: Amend WAC 458-14-005 Definitions, 458-14-015 Jurisdiction of county boards of equalization, 458-14-025 Assessment roll ((corrections)) adjustments not requiring board action, 458-14-026 Assessment roll corrections agreed to by taxpayer, 458-14-046 Regularly convened session -- Board duties -- Presumption -- Equalization to revaluation year, 458-14-056 Petitions -- Time limits -- Waiver of filing deadline for good cause, 458-14-066 Requests for valuation information -- Duty to exchange documentary information -- Time limits, 458-14-076 Hearings on petitions -- Withdrawal, 458-14-095 Record of hearings, 458-14-116 Orders of the board -- Notice of value adjustment -- Effective date, 458-14-127 Reconvened boards -- Authority, 458-14-136 Hearing examiners, 458-14-160 Continuances -- Ex parte contact, and 458-14-170 Appeals to the state board of tax appeals.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.08.010, 84.08.070, and 84.48.200.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: These rules need to be updated to recognize legislative changes. Also, practical experience with the rules over the years indicates some changes are necessary for purposes of guidance and clarification, for assessors, board members and taxpayers.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to James A. Winterstein, Property Tax Division, P.O. Box 47471, Olympia, WA 98504-7471, e-mail JimWi@dor.wa.gov, phone (360) 570-5880, fax (360) 586-7602.

Public Meeting Location: Capital Plaza Building, 4th Floor L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on November 7, 2005, at 9:30 a.m.

October 3, 2005

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office