PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making: WAC 458-16-280 Art, scientific, and historical collections and 458-16-282 Musical, dance, artistic, dramatic, and literary associations.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.36.865 grants the Department of Revenue the authority to adopt rules and regulations as may be necessary or desirable to permit the effective administration of the statutes contained in chapter 84.36 RCW, Exemptions.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: In 1995, the legislature amended RCW 84.36.060, the statute that grants the exemptions explained in WAC 458-16-280 and 458-16-282. The statutory change (contained in section 1, chapter 302, laws of 1995) expanded the exemption to include property under construction or soon to be used for an exempt purpose. The proposed changes to WAC 458-16-280 and 458-16-282 describe the new statutory provisions and will provide taxpayers and other interested parties with up-to-date information about the two exemptions authorized by RCW 84.36.060.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: No federal agencies or other state agencies regulate these exemptions. The proposed revisions to the rules will be coordinated with local taxing officials and all parties affected by the rule changes.
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, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 664-0086, fax (360) 664-0693.
Location and Date of Public Meeting: On May 26, 1999, at 10:00 a.m., Evergreen Plaza Building, 711 Capitol Way South, Audit Division Conference Room, 3rd Floor, Olympia, WA.
Assistance for Persons with Disabilities: Contact Ginny Dale by May 15, 1999, TDD 1-800-451-7985, or (360) 586-0721.
April 19,1999
Claire Hesselholt
Rules Manager
Legislation and Policy Division