SENATE BILL REPORT

SB 6231

BYSenators Lee, Nelson, Metcalf, Hayner, Thorsness, Bailey, von Reichbauer, Patrick, Bluechel, Saling, Johnson, Smith, Newhouse, Craswell, Amondson, Benitz, McCaslin, Sellar, Anderson, Rasmussen and Barr

Restricting rule making by the director and department of revenue.

Senate Committee on Ways & Means

Senate Hearing Date(s):January 30, 1990

Senate Staff:Bill Freund (786-7715)

AS OF JANUARY 29, 1990

BACKGROUND:

The director of the Department of Revenue and the department are authorized by statute to adopt such rules as are necessary or desirable to assess and collect excise and property taxes.

SUMMARY:

The director and the department are prohibited from adopting or enforcing any rule which raises or lowers taxes on any class of property except as specifically provided by law.

Rules adopted since April 1, 1989 which would have violated the provisions of this act must be reversed.

Appropriation:    none

Revenue:    none

Fiscal Note:      available

Effective Date:The bill contains an emergency clause and takes effect immediately.