PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making: Amending WAC 458-12-140 Listing of property -- Boundary changes.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.08.010.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-12-140 explains when the boundaries of a taxing district must be established for the purpose of levying property taxes. This rule also explains that county assessors are required to transmit taxing district boundary information to the Property Tax Division of the Department of Revenue when there is a change in taxing district boundaries or when a new taxing district is established. This rule needs to be updated to reflect changes to the underlying statute, RCW 84.09.030. Also, the department intends to expand the rule to incorporate information from RCW 17.28.253, 84.09.035, and 84.09.037. RCW 17.28.253 provide information regarding the establishment of the boundaries of a mosquito control district for property tax purposes. RCW 84.09.035 provides information regarding the effective date of a boundary change for a library district, metropolitan park district, fire protection district, or public hospital district that withdraws an area from its boundaries under RCW 27.12.355, 35.61.360, 52.04.056, or 70.44.235. RCW 82.09.037 provides information about the effect of school district boundary changes on excess tax levies. Incorporating the information from these statutes into WAC 458-12-140 will allow the department to address the subject of taxing district boundaries in a more comprehensive manner.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.
Process for Developing New Rule: Modified negotiated rule making.
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. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Mark Mullin, Tax Policy Specialist, Legislation and Policy Division, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6112, fax (360) 664-0693, e-mail MarkM@dor.wa.gov.
Location and Date of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA. The meeting will take place on Tuesday, January 8, 2002, at 9:30 a.m.
Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TDD 1-800-451-7985, or (360) 570-6175.
November 28, 2001
Claire Hesselholt, Rules Manager
Legislation and Policy Division