INTERPRETIVE AND POLICY STATEMENT
The Department of Revenue has cancelled the following property tax bulletins effective December 26, 2002.
PTB 72-14 Valuation of Title Plants - This bulletin explains how the valuation and assessment of tract indexes maintained by title insurance companies. This information is now incorporated in the department's personal property valuation schedules.
PTB 81-4 106% Limit Calculation - Discontinuance of Fire Patrol Services - This bulletin explains what occurs when the Department of Natural Resources discontinues the forest fire patrol assessment levies by dissolving a forest protection assessment area and an existing fire district assumes protection services. The fire district treats the increase of land and assessed value as an annexation. This bulletin is no longer needed because the information is provided in WAC 458-19-035.
PTB 85-2 Waiver of Interest and Penalties - Delinquent Real Estate Taxes - This bulletin provides guidance from the department on the subject of interest and penalties for delinquent property taxes and the conditions under which such taxes shall be waived by a county treasurer. This bulletin is no longer needed because the State Treasurers' Association placed this information in its treasurer's manual.
PTB 91-11 Administrative Refunds - This bulletin explains the procedures applied to administrative refunds of property tax authorized by RCW 84.69.020. This bulletin is no longer needed because the information is provided in WAC 458-19-085.
PTB 91-19 Levies - Solid Waste Disposal, Park and Recreation, Cultural Arts, and Port Districts - This bulleting [bulletin] explains the levy and collection of property tax for the named taxing districts. This bulletin is no longer needed because the information is provided in WAC 458-19-050, 458-19-070, and 458-19-075.
PTB 92-2 County Tax Refund Fund Levy - This bulletin explains some of the refund processes authorized by chapter 84.68 RCW. This bulletin is no longer needed because the information is provided in WAC 458-19-085.
Questions regarding the cancellation of these bulletins may be directed to Velinda Brown, Property Tax Division, P.O. Box 47471, Olympia, WA 98504-7471, phone (360) 570-5865, fax (360) 586-7602, Internet VelindaB@dor.wa.gov.
Alan R. Lynn