WSR 15-05-077

PREPROPOSAL STATEMENT OF INQUIRY

[Filed February 18, 2015, 9:11 a.m.]

Subject of Possible Rule Making: WAC 458-50-020 Annual reports—Duty to file, 458-50-030 Annual reports—Contents, 458-50-060 Failure to make report—Default valuation—Penalty—Estoppal, 458-50-110 Apportionment reports, and 458-50-130 Taxing district boundary changes—Estoppel.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.08.010(2) and 84.12.390.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department is proposing the revised rules above to incorporate legislative changes, to remove outdated language, to ensure consistency with the corresponding statutes in chapter 84.12 RCW, and to more clearly explain and distinguish the annual reports from the apportionment reports, including the required information and filing deadlines.

Specifically, the rules incorporate legislative changes made to RCW 84.12.260 (2007 c 111, § 201 and 1984 c 132, § 2) and to RCW 84.09.030 (2008 c 86 § 501).

Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. A preliminary draft of possible rule changes is available via the department's online Rules Agenda.

Written comments may be submitted by mail and should be directed to Jay Jetter, ITA Division, P.O. Box 47453, Olympia, WA 98504-7453, e-mail JayJ@dor.wa.gov.

Written and oral comments will be accepted at the public meeting.

Public Meeting Location: Capital Plaza Building, 2nd Floor Property Tax Conference Room, 1025 Union Avenue S.E., Olympia, WA, on March 26, 2015, at 1:30 p.m. Call-in option can be provided upon request no later than three days before the meeting date.

Assistance for Persons with Disabilities: Contact Mary Carol LaPalm, (360) 725-7499, or Renee Cosare, (360) 725-7514, no later than ten days before the meeting date. For hearing impaired please contact us via the Washington relay operator at (800) 833-6384.

February 18, 2015

Dylan Waits

Rules Coordinator