EMERGENCY RULES
Effective Date of Rule: Immediately.
Purpose: The purpose of this rule is to provide county assessors with the rate of interest and property tax component used in valuing farm and agricultural land classified under chapter 84.34 RCW (the open space program).
This rule was recently amended to provide the information for assessment year 2010 (WSR 10-02-025). This amendment did not, however, correctly identify 2010 as the assessment year to which the values apply. The department has amended this rule on an emergency basis to correct this oversight. There is no change to the rate of interest and property tax component values.
Citation of Existing Rules Affected by this Order: Amending WAC 458-30-262 Agricultural land valuation -- Interest rate -- Property tax component.
Statutory Authority for Adoption: RCW 84.34.065 and 84.34.141.
Under RCW 34.05.350 the agency for good cause finds that immediate adoption, amendment, or repeal of a rule is necessary for the preservation of the public health, safety, or general welfare, and that observing the time requirements of notice and opportunity to comment upon adoption of a permanent rule would be contrary to the public interest.
Reasons for this Finding: The rule needs to be amended immediately so that county assessors can accurately determine the true and fair value of farm and agricultural land.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: February 3, 2010.
Alan R. Lynn
Rules Coordinator
OTS-2990.1
AMENDATORY SECTION(Amending WSR 10-02-025, filed 12/29/09,
effective 1/1/10)
WAC 458-30-262
Agricultural land valuation -- Interest
rate -- Property tax component.
For assessment year ((2009))
2010, the interest rate and the property tax component that
are to be used to value classified farm and agricultural lands
are as follows:
(1) The interest rate is 7.53 percent; and
(2) The property tax component for each county is:
| COUNTY | PERCENT | COUNTY | PERCENT | |
| Adams | 1.22 | Lewis | 0.90 | |
| Asotin | 1.25 | Lincoln | 1.15 | |
| Benton | 1.15 | Mason | 0.90 | |
| Chelan | 0.95 | Okanogan | 0.94 | |
| Clallam | 0.83 | Pacific | 1.14 | |
| Clark | 1.01 | Pend Oreille | 0.86 | |
| Columbia | 1.09 | Pierce | 1.09 | |
| Cowlitz | 1.03 | San Juan | 0.50 | |
| Douglas | 0.95 | Skagit | 0.90 | |
| Ferry | 0.89 | Skamania | 0.79 | |
| Franklin | 1.34 | Snohomish | 0.91 | |
| Garfield | 1.12 | Spokane | 1.13 | |
| Grant | 1.22 | Stevens | 0.94 | |
| Grays Harbor | 1.08 | Thurston | 0.99 | |
| Island | 0.69 | Wahkiakum | 0.79 | |
| Jefferson | 0.79 | Walla Walla | 1.14 | |
| King | 0.88 | Whatcom | 0.94 | |
| Kitsap | 0.90 | Whitman | 1.27 | |
| Kittitas | 0.73 | Yakima | 1.12 | |
| Klickitat | 0.84 |
[Statutory Authority: RCW 84.34.065 and 84.34.141. 10-02-025, § 458-30-262, filed 12/29/09, effective 1/1/10; 08-24-093, § 458-30-262, filed 12/2/08, effective 1/2/09; 08-04-051, § 458-30-262, filed 1/31/08, effective 3/2/08; 07-01-011, § 458-30-262, filed 12/7/06, effective 1/1/07; 05-24-028, § 458-30-262, filed 11/30/05, effective 1/1/06; 05-01-051, § 458-30-262, filed 12/7/04, effective 1/1/05; 03-24-013, § 458-30-262, filed 11/20/03, effective 12/21/03; 02-23-080, § 458-30-262, filed 11/19/02, effective 12/20/02; 02-03-040, § 458-30-262, filed 1/8/02, effective 2/8/02. Statutory Authority: RCW 84.34.065, 84.34.360. 00-24-105, § 458-30-262, filed 12/6/00, effective 1/1/01; 99-24-034, § 458-30-262, filed 11/23/99, effective 1/1/00. Statutory Authority: RCW 84.34.065, 84.34.360 and 84.08.010. 99-01-067, § 458-30-262, filed 12/14/98, effective 1/1/99. Statutory Authority: RCW 84.34.065, 84.34.141 and 84.08.010. 98-01-178, § 458-30-262, filed 12/23/97, effective 1/1/98. Statutory Authority: RCW 84.34.065, 84.34.141, 84.08.010 and 84.34.070. 97-02-066, § 458-30-262, filed 12/31/96, effective 1/1/97. Statutory Authority: RCW 84.34.065, 84.34.141, 84.08.010 and 84.34.070. 96-01-095, § 458-30-262, filed 12/19/95, effective 1/1/96. Statutory Authority: RCW 84.34.065, 84.34.141, 84.08.010 and 84.08.070. 95-09-041, § 458-30-262, filed 4/14/95, effective 5/15/95. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.34.065. 94-05-062, § 458-30-262, filed 2/11/94, effective 3/14/94. Statutory Authority: RCW 84.08.010 and 84.08.070. 93-07-067, § 458-30-262, filed 3/17/93, effective 4/17/93; 92-03-068, § 458-30-262, filed 1/14/92, effective 2/14/92; 91-04-001, § 458-30-262, filed 1/24/91, effective 2/24/91; 90-24-087, § 458-30-262, filed 12/5/90, effective 1/5/91. Statutory Authority: RCW 84.08.010(2) and 84.34.141. 90-02-080 (Order PT 90-1), § 458-30-262, filed 1/2/90, effective 2/2/90.]