PERMANENT RULES
Date of Adoption: October 25, 2000.
Purpose: WAC 458-12-125, this rule explains how the second sentence of RCW 84.44.010, as the statute existed when the rule was adopted, should be construed. This rule is no longer necessary because the portion of RCW 84.44.010 addressed in this rule was repealed by chapter 301, Laws of 1994.
WAC 458-12-390, this rule explains the conditions under which fertilizer or insecticides held by a farmer are not considered a part of the farmer's inventory for property tax purposes. Although the rule reaches the proper conclusion that insecticides and fertilizers described in the rule are exempt from taxation, the process required to claim the exemption is not provided in law.
Citation of Existing Rules Affected by this Order: Repealing WAC 458-12-125 Situs of personalty -- Merchants and manufacturers and 458-12-390 State levy -- Fertilizers and insecticides held by farmers -- Inventory.
Statutory Authority for Adoption: RCW 84.08.010.
Adopted under preproposal statement of inquiry filed as WSR 00-17-007 on August 3, 2000.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 2.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 2. Effective Date of Rule: Thirty-one days after filing.
October 25, 2000
Russell W. Brubaker
Assistant Director
Legislation and Policy Division