WSR 00-18-097

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed September 5, 2000, 2:56 p.m. ]


ADOPTION OF INTERPRETIVE STATEMENT


Property Tax Advisory 3.0.2000 - Implementation of the Agricultural Burning Legislation,

E2SHB 1987 - Effective March 22, 2000



This announcement of the adoption of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

The Department of Revenue has adopted the following property tax advisory: Property Tax Advisory 3.0.2000 (Implementation of the Agricultural Burning Legislation, E2SHB 1987 - effective March 22, 2000). This advisory explains the implementation and administration of E2SHB 1987 in the following areas:

1. The intent of the law as it pertains to personal property assessment and taxation;

2. The types of machinery and equipment that qualify for the exemption;

3. The types of crops that traditionally have been burned;

4. The responsibility of recordkeeping;

5. Machinery and equipment that loses its exempt status;

6. Taxpayer appeal rights;

7. Effective dates.

Requests for copies of this advisory may be directed to Pete Levine, Property Tax Division, P.O. Box 47471, Olympia, WA 98504-7471, phone (360) 570-5865, fax (360) 586-7602.

Claire Hesselholt

Policy Counsel

Washington State Code Reviser's Office