WSR 12-07-061

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed March 19, 2012, 2:45 p.m. ]


ADOPTION OF INTERPRETIVE STATEMENT


Property Tax Advisory 4.3.2012



     This announcement of the adoption of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

     The department of revenue has revised the Property Tax Advisory (PTA) 4.2.2009 Specific Question Pertaining to the Administration and Qualification of the Land on which a Residence is Sited for Property Classified as Farm and Agricultural Land Under Chapter 84.34 RCW.

     This advisory was revised to correct statutory references and language which changed in 2009 due to the passage of EHB 1815. All references to RCW 84.34.020 (2)(e) were corrected to RCW 84.34.020 (2)(f) and language was added to clarify the treatment of parcels at least five acres but less than twenty acres if a homesite is no longer eligible for the farm and agricultural land classification.

     A copy of this advisory is available via the internet at http://dor.wa.gov/content/FindTaxesAndRates/PropertyTax/prop_RnLs.aspx or a request for a copy of this advisory may be directed to Property Tax Division, P.O. Box 47471, Olympia, WA 98504-7471, phone (360) 534-1400, fax (360) 534-1380.

Alan R. Lynn

Rules Coordinator

© Washington State Code Reviser's Office