WSR 14-17-133 EXPEDITED RULES DEPARTMENT OF REVENUE [Filed August 20, 2014, 10:45 a.m.]
Title of Rule and Other Identifying Information: WAC 458-12-165 Listing of property—Public lands—Purchase by state, county or city.
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 Jay M. Jetter, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, e-mail JayJ@dor.wa.gov, AND RECEIVED BY October 20, 2014.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: This rule currently provides an incorrect citation to and incorporates language from repealed statute RCW 84.60.060. The department is proposing to delete this outdated language from the rule.
Copies of draft rules are available for viewing and printing on our web site at Rules Agenda.
Reasons Supporting Proposal: To delete outdated language.
Statutory Authority for Adoption: RCW 84.08.010 and 84.08.070.
Statute Being Implemented: RCW 84.60.050 and 84.60.070.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of revenue, governmental.
Name of Agency Personnel Responsible for Drafting: Jay Jetter, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 534-1575; Implementation: Dylan Waits, 1025 Union Avenue S.E., Suite #200, Olympia, WA, (360) 534-1583; and Enforcement: Kathy Beith, 1025 Union Avenue S.E., Suite #200, Olympia, WA, (360) 534-1403.
August 20, 2014
Dylan Waits
Rules Coordinator
AMENDATORY SECTION (Amending Order PT 68-6, filed 4/29/68)
WAC 458-12-165 Listing of property—Public lands—Purchase by state, county or city.
Real property acquired either by purchase or condemnation by the state, county, city or any exempt political subdivision shall remain liable for any tax liens existing on the realty at the time the conveyance is completed. (RCW 84.60.050) ((If the taxes are not delinquent at the time of the purchase or condemnation, the date of completion of the sale shall be noted. If the transfer was before February 15 of the taxable year, there shall be no tax payable. If the transfer is between February 15 and April 30, one-half of the tax shall be payable. If the transfer is after April 30, the full amount of tax shall be payable. (RCW 84.60.060))) Whenever only part of a parcel of property is purchased or condemned, the assessor is authorized to segregate the taxes according to the provision of RCW 84.60.070.
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