WSR 07-02-038

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed December 26, 2006, 2:10 p.m. , effective January 1, 2007 ]


Effective Date of Rule: January 1, 2007.

Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: The forest land value rule is required by statute (RCW 84.33.140) to be effective on January 1, 2007.

Purpose: WAC 458-40-540 contains the forest land values, which must be adjusted annually be a statutory formula contained in RCW 84.33.140(3). This rule has been amended to provide county assessors with property tax land values for the 2007 assessment year.

Citation of Existing Rules Affected by this Order: Amending WAC 458-40-540 Forest land values.

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

Other Authority: RCW 84.33.091.

Adopted under notice filed as WSR 06-22-063 on October 30, 2006.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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 26, 2006.

Janis P. Bianchi

Assistant Director

Interpretations and Technical

Advice Division

OTS-9338.1


AMENDATORY SECTION(Amending WSR 06-02-006, filed 12/22/05, effective 1/1/06)

WAC 458-40-540   Forest land values -- ((2006)) 2007.   The forest land values, per acre, for each grade of forest land for the ((2006)) 2007 assessment year are determined to be as follows:

LAND

GRADE

OPERABILITY

CLASS

((2006)) 2007

VALUES ROUNDED


1

1

2

3

4

$ ((200)) 201

((198)) 199

((187)) 188

136


2

1

2

3

4

169

164

157

113


3

1

2

3

4

133

129

128

97


4

1

2

3

4

101

98

97

75


5

1

2

3

4

74

67

66

45


6

1

2

3

4

37

34

34

32


7

1

2

3

4

17

17

16

16

8 1

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.140. 06-02-006, 458-40-540, filed 12/22/05, effective 1/1/06; 05-02-037, 458-40-540, filed 12/30/04, effective 1/1/05. 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