WSR 03-20-089

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed September 30, 2003, 12:55 p.m. ]


ISSUANCE OF INTERPRETIVE STATEMENT


Property Tax Advisory 4.1.2003 - Specific Question Pertaining to the Administration and Qualification of the Land on Which a Residence is Sited for Property Classified as Farm and Agricultural Land Under Chapter 84.34 RCW



This announcement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

The Department of Revenue has issued Property Tax Advisory (PTA) 4.1.2003 to replace PTA 4.0.2000. PTA 4.1.2003 provides an updated statutory reference, RCW 84.34.020 (2)(e), which was previously codified and cited in PTA 4.0.2000 as RCW 84.34.020 (2)(d).

Topics of the advisory include:

1. The correct administration and classification for land that does not meet the criteria in RCW 84.34.020 (2)(e).

2. The correct administration and income requirements for a parcel less than twenty acres after a residential home site no longer qualifies and is removed.

Copies of these documents are available via the Internet at http://dor.wa.gov/content/Property_Tax/prop_rnls.asp. Requests for copies of this advisory may be directed to Velinda Brown, Property Tax Division, P.O. Box 47471, Olympia, WA 98504-7471, phone (360) 570-5865, fax (360) 586-7602.

Alan R. Lynn

Rules Coordinator

Legislature Code Reviser 

Register

Washington State Code Reviser's Office