PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making: New section WAC 458-17-101 Assessment and taxation of ships and vessels; and repealing WAC 458-17-105 Ships and vessels -- Definitions, 458-17-110 Ships and vessels -- Subject to property taxation, 458-17-115 Ships and vessels -- Listing, and 458-17-120 Ships and vessels -- Apportionment of value.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.08.005, 84.08.070, and 82.01.060(2).
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department anticipates updating the language and information provided in the current rules, incorporating additional explanation and examples, and combining the provisions into a single new rule. As a result, the four current rules will be repealed.
In addition, WAC 458-17-120 incorrectly states that ships and vessels that do not qualify for statutory apportionment may, nonetheless, have their value apportioned to reflect days outside the limits of the state. The department plans to correct this misstatement of law.
The result of this rule making will be a more easily understood rule that accurately reflects the law.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.
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, e-mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary discussion draft of a possible new or revised rule(s) is available upon request. Written comments on and/or requests for copies of the draft may be directed to Gilbert Brewer, Tax Policy Specialist, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6133, e-mail gilb@dor.wa.gov, fax (360) 664-0693.
Date and Location of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on January 23, 2003, at 9:30 a.m.
Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 570-6175.
December 18, 2002
Alan R. Lynn
Rules Coordinator
Legislation and Policy Division