WSR 17-23-106 EXPEDITED RULES DEPARTMENT OF REVENUE [Filed November 16, 2017, 7:52 a.m.] Title of Rule and Other Identifying Information: WAC 458-07-035 Listing of property—Subdivisions and segregation of interests. Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The department proposes to amend WAC 458-07-035 to delete language relating to advance tax deposits under RCW 58.08.040. Reasons Supporting Proposal: HB 1283 from the 2017 legislative session amended RCW 84.56.345, 84.40.042, and repealed RCW 58.08.040. RCW 58.08.040 required certain advance property tax deposits, and that requirement was referenced in RCW 84.56.345 and 84.40.042. Rule is not necessitated by federal law, federal or state court decision. Name of Proponent: Department of revenue, governmental. Name of Agency Personnel Responsible for Drafting: Rex Munger, 6400 Linderson Way S.W., Tumwater, WA, 360-534-1554; Implementation and Enforcement: Randy Simmons, 6400 Linderson Way S.W., Tumwater, WA, 360-534-1605. This notice meets the following criteria to use the expedited adoption process for these rules: Adopts or incorporates by reference without material change federal statutes or regulations, Washington state statutes, rules of other Washington state agencies, shoreline master programs other than those programs governing shorelines of statewide significance, or, as referenced by Washington state law, national consensus codes that generally establish industry standards, if the material adopted or incorporated regulates the same subject matter and conduct as the adopting or incorporating rule. Corrects typographical errors, make address or name changes, or clarify language of a rule without changing its effect. Explanation of the Reason the Agency Believes the Expedited Rule-Making Process is Appropriate: The rule is updated to reflect the 2017 amendments to RCW 84.56.345, 84.40.042, and the repeal of RCW 58.08.040 per RCW 34.05.353 (1)(b). Also adds statutory definition of "subdivision." NOTICE THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Rex Munger, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, phone 360-534-1554, fax 360-534-1606, email RexM@dor.wa.gov, AND RECEIVED BY January 22, 2018. November 16, 2017 Erin T. Lopez Rules Coordinator
AMENDATORY SECTION (Amending WSR 08-16-059, filed 7/30/08, effective 8/30/08)
WAC 458-07-035 Listing of property—Subdivisions and segregation of interests.
(1) Introduction. This rule explains when the assessor must begin the listing and valuation of property in the county. It also provides information relating to the listing and valuation of subdivisions of real property. Finally, this rule explains when a person will be allowed to pay property taxes on their partial interest in a parcel of real property.
(2) Listing of property. The assessor must begin the listing and valuation of all property in the county, except new construction and mobile homes not previously assessed in this state, not later than December 1st of each year, and complete the listing and valuation not later than May 31st of the succeeding year. The listing and valuation of new construction and mobile homes not previously assessed in this state must be completed by August 31st of each year.
(3) Valuation of subdivisions. For purposes of this subsection, "subdivision" means a division of land into two or more lots. The assessor must list and value all subdivisions of real property at one hundred percent of true and fair value as follows: (((a) If an advance tax deposit was paid in accordance with RCW 58.08.040,)) Each lot of a subdivision must be valued by October 30th of the year following the recording of the plat, replat, or altered plat. The value established will be the value of the lot as of January 1st of the year the original parcel was last revalued. Each lot of a subdivision that is valued on or before May 31st, or the closing of the assessment roll, whichever is later, must be placed on the roll for that assessment year. Each lot of a subdivision that is valued after May 31st, or the closing of the assessment roll, whichever is later, must be placed on the roll for the succeeding assessment year((; and
(b) If no advance tax deposit was paid, each lot of a subdivision must be valued by the end of the calendar year following the recording of the plat, map, subdivision, or replat. The value established must be the value of the lot as of January 1st of the year the original parcel was last revalued. Each lot of a subdivision that is valued on or before May 31st, or the closing of the assessment roll, whichever is later, must be placed on the roll for that assessment year. Each lot of a subdivision that is valued after May 31st, or the closing of the assessment roll, whichever is later, must be placed on the roll for the succeeding assessment year)).
(4) Petition for payment of taxes on partial interest. Any person desiring to pay taxes on only their interest in a parcel of real property, whether their interest is a divided interest or an undivided interest, may do so by applying to the assessor of the county where the property is located. The assessor must determine the value of the applicant's interest and certify that value to the county treasurer who will accept payment of taxes for the applicant's interest in the property. No segregation of the property can be made unless all current year and delinquent taxes and assessments on the entire parcel have been paid in full, except for the following situations, in which all current year and delinquent taxes and assessments on the entire parcel need not first be paid in full:
(a) When property is being acquired for public use; and
(b) When a person or financial institution desires to pay the taxes and any penalties and interest on a mobile home upon which they have a lien by mortgage or otherwise.
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