Subject of Possible Rule Making: Amending WAC 458-12-050 ((Listing of real property -- ))Omitted property and omitted value, and 458-12-110 ((Listing of personalty -- Estimate listing penalty)) Listing of personal property by the assessor -- Penalties for failing to list personal property and for making a false or fraudulent listing; and repealing WAC 458-12-095 Listing of personalty -- Partial listing, 458-12-100 Listing of personalty -- Omitted property -- Omitted value, and 458-12-105 Listing of personalty -- Willful failure to list or fraudulent listing -- Penalty.

     Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.08.010 and 84.08.070.

     Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-12-050, 458-12-095, and 458-12-100, provide information about the assessor's duty under RCW 84.40.080 to add to the assessment roll any omitted value of personal property and any real and personal property found to have been omitted from the assessment roll. The department anticipates updating and consolidating the information provided in these rules into a single rule, which will provide the information in a more efficient and user-friendly manner.

     WAC 458-12-105 and 458-12-110 provide information about the process of listing and assessing taxable personal property by the assessor when the taxpayer fails to make a listing as required by chapter 84.40 RCW. These rules also provide information about the penalties imposed by RCW 84.40.130 for persons who fail or refuse to make a timely listing of their taxable personal property or who wilfully provide the assessor a false or fraudulent listing of their taxable personal property. The department anticipates updating and consolidating the information provided in these rules into a single rule, which will provide the information in a more efficient and user-friendly manner.

     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, fax, or at the public meeting. Oral comments will be accepted at the public meeting. Preliminary drafts of the proposed changes are available upon request. Written comments on and/or requests for copies of the rules may be directed to Mark Mullin, Tax Policy Specialist, Legislation and Policy Division, State of Washington Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6112, fax (360) 664-0693, e-mail MarkM@dor.wa.gov.

     Location and Date of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on Thursday, October 23 at 9:30 a.m.

     Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing, TDD 1-800-451-7985 or (360) 725-7499.

September 11, 2003

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

© Washington State Code Reviser's Office