PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making: Amending WAC 458-16-110 Applications -- Who must file, initial applications, annual declarations, filing fees, penalties, and refunds, 458-16-120 Appeals and notice of determination, 458-16-130 Change in taxable status of nongovernmental real property, and 458-16-150 Cessation of use -- Taxes collectible for prior years.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.36.865.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-16-110 explains the application procedures to apply for and renew real and personal property tax exemptions provided under chapter 84.36 RCW. WAC 458-16-120 explains how a property owner may appeal a denial of an application for tax exemption by the department. WAC 458-16-130 explains what occurs when a change in ownership or use of property owned or used by a nongovernmental entity causes the property to either gain or lose its tax-exempt status. WAC 458-20-150 explains what occurs when property loses its tax-exempt status and is placed back on the tax rolls. These rules need updating to incorporate changes to the underlying statutes since the rules were last adopted.
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 anticipated changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Kim M. Qually, Counsel, Department of Revenue, Legislation and Policy Division, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6113, fax (360) 664-0693, e-mail kimq@dor.wa.gov.
Location and Date of Public Meeting: Capital Plaza Building, 1025 Union Avenue S.E., 4th Floor Large Conference Room, Olympia, WA, on September 25, 2001, at 10 a.m.
Assistance for Persons with Disabilities: Contact Barb Vane no later than ten days before the hearing date, TDD 1-800-451-7985, or (360) 570-6182.
August 22, 2001
Claire Hesselholt, Rules Manager
Legislation and Policy Division