WSR 08-23-069

EXPEDITED RULES

DEPARTMENT OF REVENUE


[ Filed November 18, 2008, 8:18 a.m. ]

Title of Rule and Other Identifying Information: WAC 458-15-100 Appeals, describes the availability of an appeal from a determination of eligibility of special valuation.

NOTICE

THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Marilou Rickert, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, fax (360) 586-0127, e-mail MarilouR@DOR.WA.GOV , AND RECEIVED BY January 20, 2009.


Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: WAC 458-15-100 is being amended to update citations and other statutory references.

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: To recognize citation changes resulting from past legislation.

Statutory Authority for Adoption: RCW 84.08.010(2) and 84.08.070.

Statute Being Implemented: RCW 84.08.010(2), 84.08.070, 84.40.038, and 34.05.510 through 34.05.598.

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: Marilou Rickert, 1025 Union Avenue S.E., Suite 544, Olympia, WA, (360) 570-6115; Implementation and Enforcement: Brad Flaherty, 1025 Union Avenue S.E., Suite 200, Olympia, WA, (360) 570-5860.

November 17, 2008

Alan R. Lynn

Rules Coordinator


AMENDATORY SECTION(Amending WSR 87-05-022, filed 2/13/87)

WAC 458-15-100   Appeals.   (1) The owner may appeal a determination of eligibility of special valuation by a local review board to superior court under ((RCW 34.04.130)) RCW 34.05.510 through 34.05.598 or to the legislative authority if local ordinances so provide.

(2) Disqualification or removal of the property from special valuation may be appealed to the county board of equalization ((within thirty days of being notified of the disqualification or removal, or July 15th of the current year, whichever is later)) in accordance with RCW 84.40.038.

[Statutory Authority: RCW 84.08.010(2) and 84.08.070. 87-05-022 (Order PT 87-2), 458-15-100, filed 2/13/87.]

Washington State Code Reviser's Office