WSR 06-02-006

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed December 22, 2005, 1:26 p.m. , effective January 1, 2006 ]


Effective Date of Rule: January 1, 2006.

Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: This rule is required by statute (RCW 84.33.140) to be effective on January 1st of each year.

Purpose: WAC 458-40-540 contains the forest land values for 2006. County assessors use these published land values for property tax assessments made January 1, 2006. A statutory formula adjusts values annually and requires adoption by the beginning of January each year.

Citation of Existing Rules Affected by this Order: Amending WAC 458-40-540 Forest land values -- 2006.

Statutory Authority for Adoption: RCW 82.01.060(2), 82.32.300, and 84.33.096.

Other Authority: RCW 84.33.140.

Adopted under notice filed as WSR 05-22-063 on October 31, 2005.

Changes Other than Editing from Proposed to Adopted Version: The land values in the rule have been adjusted to correct an arithmetic error made in preparing the earlier draft. The corrections slightly reduce the land values.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.

Date Adopted: December 22, 2005.

Janis P. Bianchi, Manager

Interpretations and

Technical Advice Unit

OTS-8469.2


AMENDATORY SECTION(Amending WSR 05-02-037, filed 12/30/04, effective 1/1/05)

WAC 458-40-540   Forest land values -- ((2005)) 2006.   The forest land values, per acre, for each grade of forest land for the ((2005)) 2006 assessment year are determined to be as follows:

LAND

GRADE

OPERABILITY

CLASS

((2005)) 2006

VALUES

ROUNDED


1

1

2

3

4

$ ((203)) 200

((201)) 198

((190)) 187

((138)) 136


2

1

2

3

4

((172)) 169

((167)) 164

((160)) 157

((115)) 113


3

1

2

3

4

((135)) 133

((131)) 129

((130)) 128

((99)) 97


4

1

2

3

4

((103)) 101

((100)) 98

((99)) 97

((76)) 75


5

1

2

3

4

((75)) 74

((68)) 67

((67)) 66

((46)) 45


6

1

2

3

4

((38)) 37

((35)) 34

((35)) 34

((33)) 32


7

1

2

3

4

17

17

16

16

8 1

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.140. 05-02-037, 458-40-540, filed 12/30/04, effective 1/1/05. Statutory Authority: RCW 82.32.300 and 84.33.140. 04-02-018, 458-40-540, filed 12/30/03, effective 1/1/04. 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.]