WSR 14-22-030 PERMANENT RULES DEPARTMENT OF REVENUE [Filed October 28, 2014, 11:04 a.m., effective November 28, 2014] Effective Date of Rule: Thirty-one days after filing.
Purpose: This rule provided an incorrect citation to and incorporates language from repealed statute RCW 84.60.060. The department is deleting this outdated language from the rule.
Citation of Existing Rules Affected by this Order: Amending WAC 458-12-165 Listing of property—Public lands—Purchase by state, county or city.
Statutory Authority for Adoption: RCW 84.08.010 and 84.08.070.
Other Authority: RCW 84.60.050 and 84.60.070.
Adopted under notice filed as WSR 14-17-133 on August 20, 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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: October 28, 2014.
Dylan Waits
Rules Coordinator
AMENDATORY SECTION (Amending Order PT 68-6, filed 4/29/68)
WAC 458-12-165 Listing of property—Public lands—Purchase by state, county or city.
Real property acquired either by purchase or condemnation by the state, county, city or any exempt political subdivision shall remain liable for any tax liens existing on the realty at the time the conveyance is completed. (RCW 84.60.050) ((If the taxes are not delinquent at the time of the purchase or condemnation, the date of completion of the sale shall be noted. If the transfer was before February 15 of the taxable year, there shall be no tax payable. If the transfer is between February 15 and April 30, one-half of the tax shall be payable. If the transfer is after April 30, the full amount of tax shall be payable. (RCW 84.60.060))) Whenever only part of a parcel of property is purchased or condemned, the assessor is authorized to segregate the taxes according to the provision of RCW 84.60.070.
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