WSR 02-06-108

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed March 5, 2002, 3:45 p.m. ]

     Subject of Possible Rule Making: Amending WAC 458-53-030 Stratification of assessment rolls -- Real property, 458-53-050 Land use stratification, sales summary and abstract report and 458-53-140 Personal property ratio study; and repealing WAC 458-53-090 Department generated sales studies.

     Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 84.08.010, 84.08.070, and 84.48.075.

     Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-53-030 explains the stratification process for real property for use in the ratio study and for ratio calculation. The rule provides a listing of land-use codes used in the stratification process. This rule needs to be updated to provide separate land-use codes for residential and commercial condominiums. The new land-use code for commercial condominiums will also be used for residential hotels. WAC 458-53-050 groups land-use codes into abstract categories. The rule needs to be updated to reflect the revisions that are anticipated for WAC 458-53-030. WAC 458-53-140 provides information about the personal property ratio study, including, among other things, the basis for a county's personal property ratio. This rules needs to be updated to reflect a change in the basis for a county's personal property ratio as a result of chapter 185, Laws of 2001. WAC 458-53-090 provides information concerning sales studies generated by the Department of Revenue for those counties that are unable to provide the department with a computer generated sales study in accordance with WAC 458-53-100. This rule needs to be repealed, as the department no longer generates sales studies.

     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, e-mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary discussion draft of a possible new or revised rule(s) is available upon requires. Written comments on and/or requests for copies of the draft may be directed to Mark Mullin, Tax Policy Specialist, Legislation and Policy Division, State of Washington Department of Revenue, 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 Wednesday, April 10, 2002, at 9:30 a.m.

     Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 570-6175.

March 5, 2002

Claire Hesselholt, Rules Manager

Legislation and Policy Division

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