Stratification of the assessment rolls, the annual sales summary, and the abstract report to the department for real property will be based on the following abstract categories:
| Abstract Category | Land Use Code |
1. | Single family residence | 11, 14, 18, 19 |
2. | Multiple family residence | 12, 13 |
3. | Manufacturing | 21 through 39 |
4. | Commercial | 15, 16, 17, 41-49, 50-59, 61-69, 71-79 |
5. | Agricultural | 81 |
6. | Agricultural (current use law) | 83 |
7. | Forest lands (chapter 84.33 RCW) | 88 |
8. | Open space (current use law) | 94 |
9. | Timberland (current use law) | 95 |
10. | Other | 82, 84, 85, 86, 89, 91, 92, 93, 96-99 |
[Statutory Authority: RCW
84.08.010,
84.08.070, and
84.48.075. WSR 16-11-031, § 458-53-050, filed 5/10/16, effective 6/10/16; WSR 02-14-031, § 458-53-050, filed 6/24/02, effective 7/25/02; WSR 96-05-002, § 458-53-050, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW
84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-050, filed 10/11/79. Formerly WAC 458-52-040.]