WSR 13-18-052 EMERGENCY RULES DEPARTMENT OF REVENUE [Filed August 30, 2013, 3:03 p.m., effective August 30, 2013, 3:03 p.m.] Effective Date of Rule: Immediately upon filing.
Purpose: To correct a transcription error resulting in the elimination of "San Juan" from the list of counties assigned a property tax component for purposes of valuing classified farm and agricultural lands.
Citation of Existing Rules Affected by this Order: Amending WAC 458-30-262 Agricultural land valuation—Interest rate—Property tax component.
Under RCW 34.05.350 the agency for good cause finds that immediate adoption, amendment, or repeal of a rule is necessary for the preservation of the public health, safety, or general welfare, and that observing the time requirements of notice and opportunity to comment upon adoption of a permanent rule would be contrary to the public interest.
Reasons for this Finding: "San Juan" was deleted from the list of counties assigned a property tax component of the 2013 interest rate. Allowing San Juan County to proceed with accurate property tax assessments for farm and agricultural lands is necessary for the preservation of public welfare.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: August 30, 2013.
Alan R. Lynn
Assistant Director
AMENDATORY SECTION (Amending WSR 13-02-053, filed 12/26/12, effective 1/1/13)
WAC 458-30-262 Agricultural land valuation—Interest rate—Property tax component.
For assessment year 2013, the interest rate and the property tax component that are to be used to value classified farm and agricultural lands are as follows: (1) The interest rate is 5.24 percent; and (2) The property tax component for each county is:
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