WSR 99-11-105

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed May 19, 1999, 11:23 a.m. ]

Subject of Possible Rule Making: WAC 458-18-010 Deferral of special assessments and/or property taxes.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.38.020 and 84.38.180.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: This rule provides definitions of terms used in administering the program authorizing the deferral of special assessments and/or property taxes under chapter 84.38 RCW. The current version of this rule was adopted in 1975. Since its adoption, numerous questions about certain terms related to the deferral program have arisen. The purpose of the proposed rule is to provide definitions of more terms necessary to administer the program. The amended rule will provide clarity and information about the deferral program to taxpayers and local taxing officials.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Kim M. Qually, Counsel, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 664-0086, fax (360) 664-0693, e-mail kimq@dor.wa.gov.

Location and Date of Public Meeting: On July 7, 1999, at 10:00 a.m., Evergreen Plaza Building, 711 Capitol Way South, Audit Division Conference Room, 3rd Floor, Olympia, WA.

Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date TDD 1-800-451-7985, or (360) 586-0721.

May 19, 1999

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

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