WSR 05-06-017

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed February 22, 2005, 2:47 p.m. ]

     Subject of Possible Rule Making: Amending WAC 458-12-342 New construction -- Assessment.

     Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.08.010 and 84.41.090.

     Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department is considering an amendment to the rule as it believes the rule is currently more restrictive than the law with respect to what property can be added to the assessment roll under the new construction statute. The department is considering an amendment to allow new construction to be added to the assessment roll when the new construction was located on leased public land. The department also anticipates amending the rule to bring it up-to-date with the law regarding the time period for filing appeals of the value placed on new construction by the assessor.

     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. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to James A. Winterstein, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-47453 [98504-7453], e-mail JimWi@dor.wa.gov, phone (360) 570-6117, fax (360) 586-5543.

     Public Meeting Location: Capital Plaza Building, 4th Floor L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on April 13, 2004 [2005], at 2:00 p.m.

February 22, 2005

Alan R. Lynn

Rules Coordinator

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