WSR 00-14-086

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed July 5, 2000, 11:56 a.m. ]


REPEAL OF INTERPRETIVE STATEMENTS


This announcement of the repeal of these interpretive statements is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

The Department of Revenue has repealed the following Property Tax Bulletins effective June 30, 2000.

PTB 68-1 Assessment of fertilizers and insecticides held by farmers, the information predates the enactment of the property tax exemption for business inventories and is no longer needed.

PTB 71-2 Destruction of personal property detail listing, the information regarding record retention is sufficiently covered by Preservation and Destruction of Public Records Act, chapter 40.14 RCW. The retention schedules can be obtained from the Property Tax Division of the Department of Revenue.

PTB 71-12 Senate Bill 37: Segregation of property - delinquent taxes, this document explains the effect of 1971 legislation on the segregation of property when delinquent taxes are outstanding. WAC 458-07-035 sufficiently addresses this issue.

PTB 71-17 Chapter 35, Laws of 1971, 1st ex. sess., this document explains the effect of 1971 legislation on the receipting requirements of RCW 84.56.060. This information is no longer needed.

PTB 74-7 Classification of bank personalty, this document provides guidance regarding the classification of bank equipment for assessment purposes. This information is included in the current definition of "personal property" found in WAC 458-12-005 and has been incorporated into the personal property valuation schedules, which can be obtained from the Property Tax Division of the Department of Revenue.

PTB 78-2 Revaluation of property out of cycle, this document explains the procedure county assessors are to follow when properties are revalued outside the county's normal revaluation cycle. This information is currently provided in chapter 458-07 WAC, Valuation and revaluation of real property.

PTB 81-2 New construction -- Valuation, this document explains that a previous PTB (79-1) was rescinded. This subject matter is currently addressed in WAC 458-12-342.

PTB 83-7 Timber excise tax credit for personal property tax, this document explains how to compute the personal property tax credit provided in RCW 84.33.077, and the information a harvester must provide to claim the credit. This information is now provided in WAC 458-40-690.

PTB 85-1 Taxation of Christmas trees, this bulletin identifies criteria for determining the property and forest tax liabilities for different types of Christmas tree operations. It contains out-of-date information as a result of 1995 legislation.

PTB 86-2 Determining fair market value of forest land not classified or designated under chapter 84.33 or 84.34 RCW, this bulleting [bulletin] was issued to establish a uniform policy in determining the fair market value of forest land not classified or designated under chapter 84.33 or 84.34 RCW. This information is no longer necessary as all land not classified or designated as "current use" is valued at true and fair value (RCW 84.40.030).

PTB 86-3 Additional tax calculations, current use lands (open space), this information is superceded by PTB 95-2.

PTB 89-3 Treatment of "manifest errors" on the part of taxpayers, this document identifies the remedy a taxpayer has regarding an overpayment resulting from a "manifest error" by the taxpayer in a personal property listing. This information is included in WAC 458-14-005.

PTB 91-1 Five year average grain price,

PTB 91-17 1992 Five year average grain price,

PTB 93-1 1993 Five-year average grain price,

PTB 94-1 1994 Five-year average grain price,

PTB 95-1 1995 Five-year average grain price, the information provided in these documents is out-of-date and no longer needed.

PTB 91-12 Record of Board of Equalization hearings, this document explains that Board of Equalization hearings are to be recorded, but the recordings do not have to be transcribed. This information is unnecessary; it is provided in either WAC 458-14-095 or incorporated in the Board of Equalization Manual, which can be obtained from the Property Tax Division of the Department of Revenue.

PTB 95-2 Additional tax calculations current use lands (open space), the information is currently provided in WAC 458-30-300. The attached form is also incorrect.

PTB 97-1 Procedures for assessment of state timber sales, this information is provided in WAC 458-12-320 as adopted on April 5, 2000.

Questions regarding the repeal of these bulletins may be directed to Alan R. Lynn, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6125, fax (360) 664-0693, Internet alanl@dor.wa.gov.

Claire Hesselholt

Policy Counsel

Washington State Code Reviser's Office