WSR 97-21-004

PERMANENT RULES

DEPARTMENT OF REVENUE

[Filed October 1, 1997, 4:20 p.m.]

Date of Adoption: October 1, 1997.

Purpose: To repeal certain property tax rules which merely repeat statutes or a part of the Constitution; to repeal rules that are based on statutes that have since been repealed; and to repeal rules that are covered in other, more current rules.

WAC 458-12-130 Situs of personalty--Migratory stock, the statute on which this rule is based, RCW 84.44.070, was repealed in 1991 (section 43, chapter 245, Laws of 1991).

WAC 458-12-185 Listing of property--Public lands--Airports, bridges . . . , this rule merely repeats the statutes (RCW 84.36.130, 84.36.230, 84.36.010).

WAC 458-12-340 Assessment and evaluation--Property assessed as of January 1, this rule merely repeats the statute (RCW 84.40.030).

WAC 458-12-341 100% assessment ratio, this rule merely repeats the statute (RCW 84.40.030).

WAC 458-12-345 Assessment and evaluation--Reforestation lands, this statute on which this rule was based, RCW 84.28.070, was repealed in 1994 (section 1, chapter 122, Laws of 1994).

WAC 458-12-355 Assessment and evaluation--Assessment of classes of property to be uniform within the taxing district, this rule merely repeats statutes and the state Constitution.

WAC 458-12-365 Levy, 458-12-370 Levy--Duty of assessor, 458-12-375 Levy--Prorating 40 mill law, and 458-12-385 State levy, these are covered in the levy rules, chapter 458-19 WAC.

Citation of Existing Rules Affected by this Order: Repealing WAC 458-12-130 Situs of personalty--Migratory stock, 458-12-185 Listing of property--Public lands--Airports, bridges . . ., 458-12-340 Assessment and evaluation--Property assessed as of January 1, 458-12-341 100% assessment ratio, 458-12-345 Assessment and evaluation--Reforestation lands, 458-12-355 Assessment and evaluation--Assessment of classes of property to be uniform within the taxing district, 458-12-365 Levy, 458-12-370 Levy--Duty of assessor, 458-12-375 Levy--Prorating 40 mill law, and 458-12-385 State levy.

Statutory Authority for Adoption: RCW 84.08.070.

Adopted under preproposal statement of inquiry filed as WSR 97-14-043 on June 27, 1997.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.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 10.

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 0.

Effective Date of Rule: Thirty-one days after filing.

October 1, 1997

Russell W. Brubaker