WSR 14-08-073
PERMANENT RULES
SUPERINTENDENT OF
PUBLIC INSTRUCTION
[Filed March 31, 2014, 1:59 p.m., effective May 1, 2014]
Effective Date of Rule: Thirty-one days after filing.
Purpose: WAC 392-340-210 Adjustment of assets and liabilities—Time considerations, changes to WAC 392-340-210 are necessary to be consistent with county deadline for establishing taxing rates in the event of a school district boundary change. The deadline for establishing taxing rates for the following year is August 1.
Citation of Existing Rules Affected by this Order: Amending WAC 392-340-210.
Statutory Authority for Adoption: RCW 28A.525.020.
Adopted under notice filed as WSR 14-04-005 on January 22, 2014.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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: March 18, 2014.
Randy Dorn
Superintendent of
Public Instruction
AMENDATORY SECTION (Amending WSR 09-03-053, filed 1/13/09, effective 2/13/09)
WAC 392-340-210 Adjustment of assets and liabilities—Time considerations.
A regional committee is authorized to phase in the adjustment of assets and liabilities over a period not less than two years nor more than eight years. This authorization is subject to the annual ((March)) August 1 deadline for taxing districts to establish the taxing boundaries and rates for the ensuing tax collection year.