DEPARTMENT OF REVENUE
[Filed September 18, 2018, 9:49 a.m., effective October 19, 2018]
Effective Date of Rule: Thirty-one days after filing.
Purpose: WAC 458-12-055 is being amended to incorporate language from SSB 6475 that passed during the 2018 legislative session. This legislation clarified that if a regional transit authority imposes property taxes, the taxes can only be imposed on a parcel of real property that is wholly located within the boundaries of the regional transit authority taxing district.
Citation of Rules Affected by this Order: Amending WAC 458-12-055 Taxable situs—Real property.
Adopted under notice filed as WSR 18-15-022 on July 10, 2018.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 1, Repealed 0.
Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 1, Repealed 0.
Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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: September 18, 2018.
Erin T. Lopez
AMENDATORY SECTION(Amending Order PT 68-6, filed 4/29/68)
WAC 458-12-055Taxable situs—Real property.
(1) Situs - Generally. The situs of real property is at the place where the property is located. The situs of a possessory interest in real property is at the place where the real property is situated.
))(2) Parcel boundaries. If
a parcel of real property is located in more than one taxing district,
the portion lying within a particular district is assessable only in that district. However, only parcels wholly located within a regional transit authority district under RCW 81.104.175 are assessable for property taxes imposed by that district.