WSR 99-22-063

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed November 1, 1999, 2:09 p.m. ]

Original Notice.

Exempt from preproposal statement of inquiry under RCW 34.05.310(4).

Title of Rule: WAC 458-20-540 Forest land values--2000.

Purpose: RCW 84.33.120 requires that forest land values be adjusted annually by a statutory formula contained in RCW 84.33.120(2). These published land values are used by county assessors for property tax purposes in 2000.

Statutory Authority for Adoption: RCW 82.32.300 and 84.33.096.

Statute Being Implemented: RCW 84.33.120.

Summary: The proposed rule adjusts the table of forest land values in Washington as required by statute.

Reasons Supporting Proposal: RCW 84.33.120 requires the values provided in this rule be adjusted each year.

Name of Agency Personnel Responsible for Drafting: Ed Ratcliffe, 711 Capitol Way South, #303, Olympia, WA, (360) 586-3505; Implementation and Enforcement: Gary O'Neil, 2735 Harrison N.W., Building 4, Olympia, WA, (360) 753-2871.

Name of Proponent: Department of Revenue, governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: WAC 458-40-540 adjusts the forest land values in accordance with the statutory formula found in RCW 84.33.120(2). County assessors use these land values to assess property tax for 1999.

Proposal Changes the Following Existing Rules: The forest land values are statutorily adjusted. See explanation above.

No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required because the rule and the proposed amendments do not impose any requirements or burdens upon small businesses that are not already specifically required by statute.

RCW 34.05.328 does not apply to this rule adoption. The content/values set in this rule are explicitly and specifically dictated by statute. Such rules are not subject to RCW 34.05.328. See RCW 34.05.328 (5)(b)(v).

Hearing Location: Department of Revenue, Target Place Building, No. 4, Conference Room, 2735 Harrison Avenue N.W., Olympia, WA, on December 9, 1999, at 10 a.m.

Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date, TDD 1-800-451-7985, or (360) 586-0721.

Submit Written Comments to: Ed Ratcliffe, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail edr@dor.wa.gov, by December 9, 1999.

Date of Intended Adoption: December 20, 1999.

October 28, 1999

Claire Hesselholt

Rules Manager

Legislation and Policy Division


AMENDATORY SECTION(Amending WSR 99-02-030, filed 12/30/98, effective 1/1/99)

WAC 458-40-540
Forest land values--((1999)) 2000.

The forest land values, per acre, for each grade of forest land for the ((1999)) 2000 assessment year are determined to be as follows:

LAND

GRADE

OPERABILITY

CLASS

((1999))

2000

VALUES

ROUNDED


1


1

2

3

4


(($251)) $245

((244)) 239

((232)) 227

((168)) 164


2


1

2

3

4


((212)) 207

((203)) 199

((195)) 191

((141)) 138


3


1

2

3

4


((165)) 161

((160)) 156

((158)) 154

((121)) 118


4


1

2

3

4


((125)) 122

((122)) 119

((121)) 118

((92)) 90


5


1

2

3

4


((91)) 89

((84)) 82

((83)) 81

((55)) 54


6


1

2

3

4


((46)) 45

((42)) 41

((42)) 41

((40)) 39


7


1

2

3

4


((23)) 22

((23)) 22

21

21


8

1

[Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.120.  99-02-030, 458-40-540, filed 12/30/98, effective 1/1/99; 98-02-014, 458-40-540, filed 12/30/97, effective 1/1/98; 97-07-041, 458-40-540, filed 3/14/97, effective 4/14/97; 96-02-055, 458-40-540, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.300 and 84.33.120. 95-02-039, 458-40-540, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 82.32.300. 94-02-046, 458-40-540, filed 12/30/93, effective 1/1/94. Statutory Authority: RCW 84.33.120. 93-02-024, 458-40-540, filed 12/31/92, effective 1/1/93; 91-24-026, 458-40-540, filed 11/26/91, effective 1/1/92. Statutory Authority: RCW 84.33.120 and 84.08.010. 90-24-012, 458-40-540, filed 11/27/90, effective 12/28/90; 89-23-095, 458-40-540, filed 11/21/89, effective 12/22/89. Statutory Authority: RCW 84.33.120 and 84.33.130. 88-23-055 (Order FT-88-3), 458-40-540, filed 11/15/88; 87-22-068 (Order FT-87-3), 458-40-540, filed 11/4/87. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), 458-40-540, filed 12/31/86.]

Washington State Code Reviser's Office