WSR 03-23-049

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed November 14, 2003, 11:28 a.m. ]

     Original Notice.

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

     Title of Rule: WAC 458-40-540 Forest land values -- 2004.

     Purpose: RCW 84.33.120 requires that forest land values be adjusted annually by a statutory formula contained in RCW 84.33.120(2). County assessors will use these published land values for property tax purposes in 2004.

     Statutory Authority for Adoption: RCW 82.32.300, 82.01.060(2), 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: Gilbert Brewer, 1025 Union Avenue S.E., Suite #400, Olympia, WA, (360) 570-6133; Implementation and Enforcement: Ron Yamamoto, 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 2004.

     Proposal Changes the Following Existing Rules: This revises an existing rule, WAC 458-40-540, to recognize that the forest land values are statutorily adjusted to reflect updated values each year. See Explanation of Rule 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.

     Hearing Location: Department of Revenue, Conference Room, Target Place Building, No. 4, 2735 Harrison Avenue N.W., Olympia, WA, on December 23, 2003, at 10:00 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.

     Submit Written Comments to: Gilbert Brewer, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail gilb@dor.wa.gov, by December 23, 2003.

     Date of Intended Adoption: December 29, 2003.

November 13, 2003

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division


AMENDATORY SECTION(Amending WSR 03-02-004, filed 12/19/02)

WAC 458-40-540   Forest land values -- ((2003)) 2004.   The forest land values, per acre, for each grade of forest land for the ((2003)) 2004 assessment year are determined to be as follows:

LAND

GRADE

 OPERABILITY

CLASS

 ((2003)) 2004

VALUES

ROUNDED


1

 1

2

3

4

 $((218)) 210

((215)) 207

((203)) 196

((147)) 142


2

 1

2

3

4

 ((185)) 178

((178)) 172

((171)) 165

((123)) 119


3

 1

2

3

4

 ((144)) 139

((140)) 135

((139)) 134

((106)) 102


4

 1

2

3

4

 ((110)) 106

((107)) 103

((106)) 102

((81)) 78


5

 1

2

3

4

 ((80)) 77

((73)) 70

((72)) 69

((49)) 47


6

 1

2

3

4

 ((40)) 39

((37)) 36

((37)) 36

((35)) 34


7

 1

2

3

4

 ((19)) 18

((19)) 18

((18)) 17

((18)) 17
8 1 1

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, § 458-40-540, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, § 458-40-540, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.120. 01-02-018, § 458-40-540, filed 12/21/00, effective 1/1/01; 00-02-018, § 458-40-540, filed 12/27/99, effective 1/1/00; 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.]

     Reviser's note: RCW 34.05.395 requires the use of underlining and deletion marks to indicate amendments to existing rules. The rule published above varies from its predecessor in certain respects not indicated by the use of these markings.

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