WSR 02-10-110

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed April 30, 2002, 3:13 p.m. ]

     Subject of Possible Rule Making: Chapter 458-19 WAC.

     AMENDATORY SECTIONS: WAC 458-19-005 Definitions, 458-19-010 Levy limit and levy rate calculations, 458-19-020 ((One hundred six percent)) Levy limit -- Method of calculation. (((RCW 84.55.010 and 84.55.092))), 458-19-025 ((One hundred six percent levy limit)) Restoration of regular levy. (((RCW 84.55.015))), 458-19-030 ((One hundred six percent)) Levy limit -- Consolidation of districts. (((RCW 84.55.020))), 458-19-035 ((One hundred six percent)) Levy limit -- Annexation. (((RCW 84.55.030 and 84.55.110))), 458-19-040 ((One hundred six percent)) Levy limit -- Newly formed taxing district. (((RCW 84.55.035))), 458-19-045 ((One hundred six percent)) Levy limit -- Removal of limit (lid lift). (((RCW 84.55.050))), 458-19-050 Port district levies, 458-19-055 ((One hundred six percent)) Levy limit -- Proration of earmarked funds, 458-19-060 Emergency medical service levy, 458-19-065 ((One hundred six percent)) Levy limit -- Protection of future levy capacity, 458-19-070 Procedure to adjust consolidated levy rate for taxing districts when ((limits)) the statutory aggregate dollar rate limit is exceeded. (((RCW 84.52.010 and 84.52.050))), and 458-19-075 Constitutional one percent ((levy)) limit calculation, 458-19-080 City annexed by fire protection and/or library districts. (((RCW 52.04.081 and 27.12.390))), and 458-19-550 State levy -- Apportionment between counties.

     NEW SECTION: WAC 458-19-085 Refunds -- Procedures -- Applicable limits.

     SECTION TO BE REPEALED: WAC 458-19-015 Assessor to determine one hundred six percent levy limit -- Exceptions.

     Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.08.010, 84.08.070, 84.48.080, 84.55.060, and 84.52.0502.

     Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: These rules are designed to assist the counties in the levy making process. They provide necessary information and instructions as to how the levy process is to be conducted at the local level. The chapter of rules is being revised at this time to clarify existing rules, to incorporate changes made to the various levy statutes since the rules were last adopted, and to incorporate the text of various initiatives that have been recently passed by the voters of this state.

     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 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, Counsel, Legislation and Policy, 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: June 10, 2002, at 10 a.m., Capital Plaza Building, 1025 Union Avenue S.E., 4th Floor Large Conference Room, Olympia, Washington.

     Assistance for Persons with Disabilities: Contact Sandy Davis, no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 570-6175.

April 30, 2002

Alan R. Lynn, Rules Coordinator

Legislation and Policy Division

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