WSR 06-10-092

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed May 3, 2006, 11:26 a.m. ]

Subject of Possible Rule Making: Amendatory section WAC 458-16-180 Cemeteries.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.36.020 and 84.36.865.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-16-180 explains the property tax exemption available under RCW 84.36.020 to public burying grounds or cemeteries. The department is considering an amendment to this rule to more adequately inform those eligible to receive a property tax exemption under RCW 84.36.020. The rule was last amended in 1994, and the department feels that the contents of the rule need to be clarified.

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 possible rule changes is available for viewing and printing on our web site at http://dor.wa.gov/content/laws/RuleMaking/default.aspx. Written comments on and/or requests for copies of the rule may be directed to Kim M. Qually, Legislation and Policy Division, P.O. Box 47467, Olympia, WA 98504-7467, e-mail kimq@dor.wa.gov, phone (360) 570-6113, fax (360) 664-0693.

Public meeting location: Capital Plaza Building, 4th Floor L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on June 7, 2006, at 10:00.

May 3, 2006

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office