WSR 00-05-074

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed February 15, 2000, 3:34 p.m. ]

Subject of Possible Rule Making: Amending WAC 458-30-200 Definitions, 458-30-275 Continuing classification upon sale or transfer of ownership of classified land, 458-30-285 Withdrawal from classification, 458-30-295 Removal of classification, 458-30-300 Additional tax -- Withdrawal or removal from classification, 458-30-305 Due date of additional tax, applicable interest, and penalty upon withdrawal or removal, 458-30-310 County recording authority -- County financial authority -- Duties and 458-30-325 Transfers between classifications -- Application for reclassification; and repealing WAC 458-30-315 County financial authority -- Duties, and 458-30-350 Reclassification of lands classified under chapter 84.34 RCW prior to 1973.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.34.141.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: These rules explain the terms used in administering the current use program authorized by chapter 84.34 RCW. They also describe the process for withdrawing or removing land from this program, reclassifying land, and the duties of the auditor and treasurer relating to current use land. Changes to the rules are needed at this time because of the 1999 legislative changes to statutes within chapter 84.34 RCW. Chapters 233 and 356, Laws of 1999, changed RCW 84.34.108 regarding conveying classified current use land and added a new exception to the collection of back taxes when land is withdrawn or removed from classification. Chapter 4, Laws of 1999 1st sp. sess., also changed RCW 84.34.108 by adding two more exceptions to the list of circumstances under which no back taxes are collected when land is withdrawn or removed from current use classification. WAC 458-30-305 is being revised to clarify the date on which back taxes are due. WAC 458-30-310 and 458-30-315, which describe the duties of county auditors and treasurers, are being consolidated into WAC 458-30-310 because the duties of the two offices overlap and are somewhat interdependent. WAC 458-30-325 is being revised to clarify how land may be moved from one classification to another within chapter 84.34 or 84.33 RCW. WAC 458-30-350 merely reiterates RCW 84.34.150 and is being repealed because it does not provide any information not set forth in the statute.

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 maybe 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, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 664-0086, fax (360) 664-0693.

Location and Date of Public Meeting: On March 22, 2000, at 9:30 a.m., Evergreen Plaza Building, 711 Capitol Way South, Compliance Conference Room, 2nd Floor.

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.

February 15, 2000

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

Washington State Code Reviser's Office