Purpose: To repeal WAC 458-16-050 Senior citizen and disabled persons exemption--Amount of exemption, because it merely repeats the language of RCW 84.36.381 Residences--Property tax exemptions--Qualifications, as it existed in 1987. The legislature has amended RCW 84.36.381 a number of times since 1987 and the rule does not reflect the current contents of this statute. The rule is also being repealed because it does not provide any assistance in implementing this statute.

Citation of Existing Rules Affected by this Order: Repealing WAC 458-16-050 Senior citizen and disabled persons exemption--Amount of exemption.

Statutory Authority for Adoption: RCW 84.36.865.

Other Authority: RCW 84.08.010, 84.08.070.

Adopted under preproposal statement of inquiry filed as WSR 98-08-018 on March 19, 1998.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 0, repealed 1.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 0, repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 0, repealed 0.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.

June 22, 1998

Russell W. Brubaker

Assistant Director

Legislation and Policy Division