WSR 09-05-039

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed February 11, 2009, 1:38 p.m. ]


ISSUANCE OF INTERPRETIVE STATEMENT


Property Tax Advisory 14.2.2009 - Transfer or Removal of Land Owned By a Federally Recognized Indian Tribe Classified Under Chapter 84.33 or 84.34 RCW



The department of revenue has issued Property Tax Advisory (PTA) 14.2.2009 to replace PTA 14.1.2009.

PTA 14.1.2009 explains that neither compensating tax nor additional tax is due when tribally owned land classified under chapter 84.33 RCW (designated forest land) or chapter 84.34 RCW (current use classification) is transferred to the United States to be held in trust for a federally recognized Indian tribe. The department has issued PTA 14.2.2009 to clarify that tribally owned land removed from current use classification or as designated forest land for any reason is not subject to these taxes.

A copy of this document is available via the internet at Laws & Rules (bottom of page), or a request for a copy may be directed to Leslie Mullin, Property Tax Division, P.O. Box 47471, Olympia, WA 98504-7471, phone (360) 570-5865, fax (360) 586-7602.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office