WSR 08-22-098

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed November 5, 2008, 10:30 a.m. ]

     Original Notice.

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

     Title of Rule and Other Identifying Information: WAC 458-40-540 Forest land values -- 2009.

     Hearing Location(s): Capital Plaza Building, 4th Floor, L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on December 9, 2008, at 10:00 a.m.

     Date of Intended Adoption: December 23, 2008.

     Submit Written Comments to: Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, fax (360) 586-0127, by December 9, 2008.

     Assistance for Persons with Disabilities: Contact Martha Thomas at (360) 725-7497, no later than ten days before the hearing date. Deaf and hard of hearing individuals may call 1-800-451-7985 (TTY users).

     Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: RCW 84.33.140 requires that forest land values be adjusted annually by a statutory formula contained in RCW 84.33.140(3). The proposed rule adjusts the table of forest land values in Washington as required by statute. County assessors will use these published land values for property tax purposes in 2009.

     Copies of draft rules are available for viewing and printing on our web site at http://dor.wa.gov/content/FindALawOrRule/RuleMaking/agenda.aspx.

     Reasons Supporting Proposal: RCW 84.33.140 requires that the values provided in this rule be adjusted each year.

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

     Statute Being Implemented: RCW 84.33.140.

     Rule is not necessitated by federal law, federal or state court decision.

     Name of Proponent: Washington state department of revenue, governmental.

     Name of Agency Personnel Responsible for Drafting: Mark E. Bohe, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6133; Implementation and Enforcement: Stuart Thronson, 1025 Union Avenue S.E., Suite #300, Olympia, WA, (360) 570-3230.

     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 that are not already specifically required by statute.

     A cost-benefit analysis is not required under RCW 34.05.328. The content/values set in this rule are explicitly and specifically dictated by statute. Such rules are not subject to RCW 34.05.328.

November 5, 2008

Alan R. Lynn

Rules Coordinator

OTS-2046.1


AMENDATORY SECTION(Amending WSR 08-02-063, filed 12/28/07, effective 1/1/08)

WAC 458-40-540   Forest land values -- ((2008)) 2009.   The forest land values, per acre, for each grade of forest land for the ((2008)) 2009 assessment year are determined to be as follows:

LAND

GRADE

 OPERABILITY

CLASS

 ((2008)) 2009

VALUES ROUNDED


1

 1

2

3

4

 $((205)) 209

((203)) 207

((191)) 194

((138)) 140


2

 1

2

3

4

 ((172)) 175

((167)) 170

((160)) 163

((115)) 117


3

 1

2

3

4

 ((135)) 137

((131)) 133

((130)) 132

((99)) 101


4

 1

2

3

4

 ((103)) 105

((100)) 102

((99)) 101

((76)) 77


5

 1

2

3

4

 ((75)) 76

((68)) 69

((67)) 68

((46)) 47


6

 1

2

3

4

 ((38)) 39

((35)) 36

((35)) 36

((33)) 34


7

 1

2

3

4

 17

17

16

16
8 1 1

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096 and 84.33.091. 08-02-063, § 458-40-540, filed 12/28/07, effective 1/1/08; 07-02-038, § 458-40-540, filed 12/26/06, effective 1/1/07. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.140. 06-02-006, § 458-40-540, filed 12/22/05, effective 1/1/06; 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.]

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