AN ACT Relating to rule-making authority of the director and department of revenue; amending RCW 82.01.060 and 84.08.010; creating a new section; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. Section 3, chapter 26, Laws of 1967 ex. sess. as amended by section 92, chapter 75, Laws of 1977 and RCW 82.01.060 are each amended to read as follows:

The director of revenue, hereinafter ((~~in this 1967 amendatory act~~)) referred to as the director, through the department of revenue, hereinafter ((~~in this 1967 amendatory act~~)) referred to as the department, shall:

(1) Assess and collect all taxes and administer all programs relating to taxes which are the responsibility of the ((~~tax commission at the time this 1967 amendatory act takes effect~~)) director or which the legislature may hereafter make the responsibility of the director or of the department;

(2) Make, adopt, and publish such rules ((~~and regulations~~)) as he or she may deem necessary or desirable to carry out the powers and duties imposed upon ((~~him~~)) the director or the department by the legislature: PROVIDED, That ((~~rules and regulations adopted by the tax commission prior to the effective date of this 1967 amendatory act shall remain in force until such time as they may be revised or rescinded by~~)) the director shall not adopt, maintain in effect, or enforce a rule that generally raises or lowers taxes on any class of property except as specifically provided by law;

(3) Provide by general ((~~regulations~~)) rules for an adequate system of departmental review of the actions of the department or of its officers and employees in the assessment or collection of taxes;

(4) Maintain a tax research section with sufficient technical, clerical, and other employees to conduct constant observation and investigation of the effectiveness and adequacy of the revenue laws of this state and of the sister states in order to assist the governor, the legislature, and the director in estimation of revenue, analysis of tax measures, and determination of the administrative feasibility of proposed tax legislation and allied problems;

(5) Recommend to the governor such amendments, changes in, and modifications of the revenue laws as seem proper and requisite to remedy injustice and irregularities in taxation, and to facilitate the assessment and collection of taxes in the most economical manner.

Sec. 2. Section 84.08.010, chapter 15, Laws of 1961 as amended by section 147, chapter 278, Laws of 1975 1st ex. sess. and RCW 84.08.010 are each amended to read as follows:

The department of revenue shall:

(1) Exercise general supervision and control over the administration of the assessment and tax laws of the state, over county assessors, and county boards of equalization, and over boards of county commissioners, county treasurers, and county auditors and all other county officers, in the performance of their duties relating to taxation, and perform any act or give any order or direction to any county board of equalization or to any county assessor or to any other county officer as to the valuation of any property, or class or classes of property in any county, township, city, or town, or as to any other matter relating to the administration of the assessment and taxation laws of the state, which, in the department's judgment may seem just and necessary, to the end that all taxable property in this state shall be listed upon the assessment rolls and valued and assessed according to the provisions of law, and equalized between persons, firms, companies, and corporations, and between the different counties of this state, and between the different taxing units and townships, so that equality of taxation and uniformity of administration shall be secured and all taxes shall be collected according to the provisions of law.

(2) Formulate such rules and processes for the assessment of both real and personal property for purposes of taxation as are best calculated to secure uniform assessment of property of like kind and value in the various taxing units of the state, and relative uniformity between properties of different kinds and values in the same taxing unit. The department of revenue shall furnish to each county assessor a copy of the rules and processes so formulated. The department of revenue may, from time to time, make such changes in the rules and processes so formulated as it deems advisable to accomplish the purpose thereof, and it shall inform all county assessors of such changes. The department shall not adopt, maintain in effect, or enforce a rule that generally raises or lowers taxes on any class of property except as specifically provided by law.

(3) Visit the counties in the state, unless prevented by necessary official duties, for the investigation of the methods adopted by the county assessors and county ((~~boards of commissioners~~)) legislative authorities in the assessment and equalization of taxation of real and personal property; carefully examine into all cases where evasion of property taxation is alleged, and ascertain where existing laws are defective, or improperly or negligently administered.

NEW SECTION. Sec. 3. Any changes in rules adopted by the department of revenue since April 1, 1989, that would have violated RCW 82.01.060 or 84.08.010 as amended by sections 1 and 2 of this act shall be reversed.

NEW SECTION. Sec. 4. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately.