WSR 07-15-094

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed July 18, 2007, 10:43 a.m. ]

Subject of Possible Rule Making: Amend WAC 458-16-270 Schools and colleges, this section explains the property tax exemption available under the provisions of RCW 84.36.050 to property owned by or used for a nonprofit school or college.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.36.865, 84.36.040, and 84.36.050.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: This rule needs to be updated to recognize legislative changes that were enacted in chapter 226, Laws of 2006 (SHB 2804).

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.

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. The department expects to provide a preliminary draft of possible changes at the public meeting. Written comments may be directed to James A. Winterstein, Property Tax Division, P.O. Box 47471, Olympia, WA 98504-7471, e-mail JimWi@dor.wa.gov, phone (360) 570-5880, fax (360) 586-7602.

Public Meeting Location: Capitol Plaza Building, 4th Floor, Executive Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on August 29, 2007, at 9:00 a.m.

July 17, 2007

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office