WSR 01-15-015

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed July 9, 2001, 1:41 p.m. ]

Date of Adoption: July 9, 2001.

Purpose: This rule explains that assessors must determine the current use value of classified land according to the provisions of WAC 458-30-260 Valuation procedures for farm and agricultural land, 458-30-267 Valuation procedures for open space and timber land, and 458-30-317 Principal residence of farm operator or housing for farm and agricultural employees.

This rule is being repealed because it does not contain any information that is not stated more completely and fully in these other rules.

Citation of Existing Rules Affected by this Order: Repealing WAC 458-30-255 Determination of value -- Assessor's duties.

Statutory Authority for Adoption: RCW 84.34.141.

Adopted under preproposal statement of inquiry filed as WSR 01-11-028 on May 8, 2001.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 1.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 1.
Effective Date of Rule: Thirty-one days after filing.

July 9, 2001

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

Washington State Code Reviser's Office