WSR 97-02-064

PROPOSED RULES

DEPARTMENT OF REVENUE

[Filed December 31, 1996, 9:31 a.m.]

Original Notice.

Exempt from preproposal statement of inquiry under RCW 34.05.310(4).

Title of Rule: WAC 458-40-540 Forest land values--1997.

Purpose: WAC 458-40-540 readjusts forest land values in accordance with the statutory formula; the land values are used by county assessors for property tax purposes in 1997.

Statutory Authority for Adoption: RCW 82.32.330 and 84.33.096.

Statute Being Implemented: RCW 84.33.120.

Summary: This rule is proposed to be amended to comply with existing statutory law.

Reasons Supporting Proposal: The amendment to WAC 458-40-540 is necessary to bring the rule current under statutory law.

Name of Agency Personnel Responsible for Drafting: James A. Winterstein, 711 Capitol Way South, #303, Olympia, WA, (360) 586-4283; Implementation and Enforcement: Gary O'Neil, 2735 Harrison N.W., Building 4, Olympia, WA, (360) 753-2871.

Name of Proponent: Department of Revenue, governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: WAC 458-40-540 adjusts the forest land values in accordance with the statutory formula found in RCW 84.33.120. These land values are used by the county assessors in assessing property tax for 1997.

Proposal Changes the Following Existing Rules: See above.

No small business economic impact statement has been prepared under chapter 19.85 RCW. The changes to WAC 458-40-540 conform to the mandates of the legislature and the department is given no discretionary latitude in issuing the rule amendments. The department is not aware of any new or additional administrative responsibilities placed on a business as a result of these changes.

Section 201, chapter 403, Laws of 1995, does not apply to this rule adoption. This rule does not come under the provisions of section 201. It is excepted under subsection (5)(b)(vi).

Hearing Location: Department of Revenue Conference Room, Target Place Building No. 4, 2735 Harrison Avenue N.W., Olympia, WA, on February 6, 1997, at 10:00 a.m.

Assistance for Persons with Disabilities: Contact Janet Schilter, TDD 1-800-451-7985 or (360) 753-3217.

Submit Written Comments to: James A. Winterstein, Counsel, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, FAX (360) 664-0693, by February 6, 1997.

Date of Intended Adoption: March 1, 1997.

December 31, 1996

Russell W. Brubaker

Assistant Director

AMENDATORY SECTION (Amending WSR 96-02-055, filed 12/29/95, effective 1/1/96)

WAC 458-40-540 Forest land values--((1996)) 1997. The forest land values, per acre, for each grade of forest land for the ((1996)) 1997 assessment year are determined to be as follows:

((1996))

1997

land operability values

grade class rounded

1 (($220)) $232

1 2 ((215)) 226

3 ((204)) 215

4 ((148)) 156

1 ((186)) 196

2 2 ((179)) 188

3 ((171)) 180

4 ((124)) 131

1 ((145)) 153

3 2 ((141)) 148

3 ((139)) 146

4 ((106)) 112

1 ((110)) 116

4 2 ((107)) 113

3 ((106)) 112

4 ((81)) 85

1 ((80)) 84

5 2 ((74)) 78

3 ((73)) 77

4 ((48)) 51

1 ((41)) 43

6 2 ((37)) 39

3 ((37)) 39

4 ((35)) 37

1 ((20)) 21

7 2 ((20)) 21

3 ((19)) 20

4 ((19)) 20

8 1





[Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.120. 96-02-055, 458-40-540, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.300 and 84.33.120. 95-02-039, 458-40-540, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 82.32.300. 94-02-046, 458-40-540, filed 12/30/93, effective 1/1/94. Statutory Authority: RCW 84.33.120. 93-02-024, 458-40-540, filed 12/31/92, effective 1/1/93; 91-24-026, 458-40-540, filed 11/26/91, effective 1/1/92. Statutory Authority: RCW 84.33.120 and 84.08.010. 90-24-012, 458-40-540, filed 11/27/90, effective 12/28/90; 89-23-095, 458-40-540, filed 11/21/89, effective 12/22/89. Statutory Authority: RCW 84.33.120 and 84.33.130. 88-23-055 (Order FT-88-3), 458-40-540, filed 11/15/88; 87-22-068 (Order FT-87-3), 458-40-540, filed 11/4/87. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), 458-40-540, filed 12/31/86.]

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