RULE REVIEWS COMPLETED
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Please direct comments to: Beulah Holman by phone, e-mail, or fax:
| Telephone | (360) 570-6115 |
| FAX | (360) 664-0693 |
| beulahh@dor.wa.gov |
Click on the WAC chapter to see the reviews for that chapter.
If you would like to see a copy of the review document click on the underlined rule number.
| Document | Title | Recommendation |
|---|---|---|
| Title 175 WAC | ||
| WAC 175-08-010 | Uniform procedural rules | Repeal |
| WAC 175-08-990 | Appendix A--Relating to chapter 117, Laws of 1972 1st ex. sess. as codified in chapter 43.31A RCW. | Repeal |
| WAC 175-12-005 | Appearance and practice before agency--Who may appear. | Repeal |
| WAC 175-12-010 | Authority organization | Repeal |
| WAC 175-12-015 | Definitions | Repeal |
| WAC 175-12-020 | Notice of pending authority action. | REpeal |
| WAC 175-12-025 | Consistency with local and state government policies, plans and programs | Repeal |
| WAC 175-12-030 | Intervention | Repeal |
| WAC 175-12-035 | Private hearings. | Repeal |
| WAC 175-12-040 | Petition for reconsideration. | Repeal |
| WAC 175-12-045 | Contested case hearings. | Repeal |
| WAC 175-12-050 | Judicial review | Repeal. |
| WAC 175-16-010 | Application | Repeal |
| WAC 175-16-030 | Definitions | Repeal |
| WAC 175-16-020 | Application processing | Repeal |
| WAC 175-16-040 | Deferral period and repayment schedule | |
| WAC 175-16-050 | Responsibility of department of revenue | Repeal |
| WAC 175-16-060 | Official forms and instruction materials applied on request | Repeal |
| WAC 175-16-990 | Appendix A--Application form and instruction--Investment tax deferral for manufacturers | Repeal |
| WAC 175-20-010 | Public facilities loans and grants | Repeal |
| WAC 175-20-020 | Eligibility for public facilities grants or loans | Repeal |
| WAC 175-20-030 | Division of funding between economic assistance areas and other areas | Repeal |
| WAC 175-20-040 | Loan terms | Repeal |
| WAC 175-20-050 | Project funding priorities | REpeal |
| WAC 175-20-060 | Application dates | Repeal |
| WAC 175-20-070 | Application for grants or loans | Repeal |
| WAC 175-20-080 | Appearance before the authority | Repeal |
| WAC 175-20-090 | General conditions of aid | Repeal |
| WAC 175-20-100 | Special conditions of aid | Repeal |
| WAC 175-20-110 | Offer of aid | Repeal |
| WAC 175-20-120 | Refusal or acceptance of offer of aid | Repeal |
| WAC 175-20-130 | Contract | Repeal |
| WAC 175-20-140 | Disbursement of grant and/or loan funds | Repeal |
| WAC 175-20-145 | Investment of authority funds | Repeal |
| WAC 175-20-150 | Cost overruns | Repeal |
| WAC 175-20-155 | Final inspection | Repeal |
| WAC 175-20-160 | Audits | Repeal |
| WAC 175-20-170 | Decisions of final authority | Repeal |
| WAC 175-20-990 | Appendix A--Application form and instruction public facilities grant/loan program. | Repeal |
| WAC 175-20-99001 | Appendix B--Sample form--Attorney's certificate public facilities | Repeal |
| WAC 175-20-99002 | Appendix C--Sample ordinance and resolution public facilities grant/loan program. | |
| WAC 175-20-99003 | Appendix D--Offer of financial aid and instructions public facilities grant/loan program | Repeal |
| WAC 175-20-99004 | Appendix E--Final contractual agreement public facilities grant/loan program | Repeal |
| WAC 458-10-010 | Accreditation of real property appraisers - Implementation - Definitions | Leave as is |
| WAC 458-10-020 | Application for accreditation | Leave as is |
| WAC 458-10-030 | Accreditation examination - Prerequisite - Waiver or Exemption - Reexamination | Leave as is |
| WAC 458-10-040 | Accreditation certificate | Leave as is |
| WAC 458-10-050 | Continuing education requirements - Appraisal practice and ethics | Leave as is |
| WAC 458-10-060 | Standards of practice | Leave as is |
| WAC 458-10-070 | Denial, suspension, or revocation of certificate | Leave as is |
| Chapter 458-12 WAC | ||
| 458-12-005 | Definition - property- personal | Amend |
| PTB-75-1 | Sales tax as an element of value | Inc into rule and repeal |
| 458-12-010 | Definition--Property real | Leave as is |
| 458-12-012 | Definition--Irrigation system--Real-- Personal | Amend |
| 458-12-015 | Definition - Interstate Commerce | Repeal |
| 458-12-020 | Definition - Foreign Commerce - Imports & Exports | Repeal |
| PTB 91-6 | Ad Valorem taxation of imports and Exports - Michelin Case | Repeal |
| 458-12-025 | Compensation for assistance by department of revenue at request of assessor | Leave as is |
| 458-12-030 | County appraisers salary and classification plan | Leave as is |
| 458-12-035 | Standard forms. | Leave as is |
| 458-12-040 | Listing of property - segregation of interests | Amend |
| 458-12-045 | Listing of Real Property - Contracts for sale of public lands | Amend |
| PTB 91-3 | Forest land classification/designation: Change of status, valuations, and compensating tax calculations | Incorporate into WAC 458-12-045 and repeal. |
| 458-12-050 | Listing of real property - Omitted property | Leave as is |
| 458-12-055 | Taxable situs - Real property | Leave as is |
| 458-12-060 | Listing of personalty - Burden of Taxpayer to List. | Amend |
| 458-12-065 | Listing of personal property - Form and Notice | Amend |
| 458-12-070 | Listing of personalty - When due - Late filing | Amend |
| 458-12-075 | Personalty - Filing by corporations, partnerships, firms, or agents | Amend |
| 458-12-080 | listing of personalty - manufacturers | Amend |
| 458-12-085 | Listing of personalty - Merchants personalty - Consignment | Repeal |
| 458-12-090 | Listing of personality--$300--exemption and its effect on listing. | Amend |
| 458-12-095 | Listing of personalty.. Partial listing | Amend |
| 458-12-100 | Listing of personalty..Omitted property..Omitted value | Amend |
| 458-12-105 | Listing of personalty..Willful failure to list or fraudulent listing - Penalty | Amend |
| 458-12-110 | Listing of personalty..Estimate listing penalty | Amend |
| 458-12-115 | Personalty - Taxable situs - In General | Amend |
| 458-12-120 | Situs of personalty - Beer kegs | Amend |
| 458-12-125 | Situs of personalty -- Merchants and manufacturers | Repeal |
| 458-12-130 | Status of personalty-migratory stock. | Repeal |
| 458-12-135 | Listing of personality--Taxing District designation | Amend |
| 458-12-140 | Listing of property--Boundary Changes | Amend |
| 458-12-155 | Listing of property--Public lands--Federal lands--Exclusive or concurrent jurisdiction. | Amend |
| 458-12-160 | Listing of property--Public Lands-- Conveyances | Amend |
| 458-12-165 | Listing of property--Public lands--Purchase by state, county or city. | Amend |
| 458-12-170 | Listing of property--Public lands-- Possessory rights | Amend |
| 458-12-175 | Listing of property--Public lands--Leasehold interests and improvements | Amend |
| 458-12-180 | Listing of property--Public lands--Public body as lessee | Amend |
| 458-12-185 | Listing of property - Public lands - airports - bridges. | Repeal |
| 458-12-245 | Listing of property - intangibles. | Amend |
| 458-12-251 | Computer software--Definition--Valuation | Leave as is |
| 458-12-270 | Listing of property--Household goods and personal effects | Amend |
| 458-12-275 | Listing of property--$300--Head of family-- in general | Amend |
| 458-12-280 | Listing of property--$300--Head of family-- Definitions | Amend |
| 458-12-295 | Exemption--Agricultural products--Grains, flour, fruit, vegetables, and fish-- Cancellation | Amend |
| 458-12-296 | Exemption--Ores and metals | Amend |
| 458-12-300 | Definition- True and fair value | Amend |
| 458-12-301 | True and fair value - Criteria | Repeal |
| 458-12-305 | Market Value - Estimation - Real Property | Repeal |
| 458-12-310 | Valuation of Property - Personal Property | Amend |
| 458-12-315 | Timberland forest products--Valuation | Repeal |
| 458-12-320 | Timberland forest products--Ownership-- Roads | Repeal |
| 458-12-326 | Revaluation - Definitions | Repeal |
| 458-12-327 | Revaluation - Valuation Criteria - Methods | Amend |
| 458-12-330 | Real Property Valuation - Highest and best use. | Amend |
| 458-12-335 | Revaluation process by county assessor | Amend |
| 458-12-336 | Assessor's Revaluation Plan | Amend |
| 458-12-337 | Revaluation process -- Reports | Amend |
| 458-12-338 | Revaluation Process - Department of Revenue - Performance Standards - Assistance | Amend |
| 458-12-339 | Revaluation Process--Valuation Process--Uniformity within cyclical period. | Amend |
| 458-12-340 | Assessment and evaluation. Property assessed as of January 1,. | Repeal |
| 458-12-341 | 100% Assessment ratio | Repeal |
| 458-12-342 | New construction -- Assessment | Leave as is |
| 458-12-343 | New construction -- Reports | Amend |
| 458-12-345 | Assessment and evaluation - Reforestation lands. | Repeal |
| 458-12-350 | Assessment and evaluation - Separate valuation of lands and improvements | Amend |
| 458-12-355 | Assessment and evaluation - Assessment of classes of property to be uniform within the taxing district. | Repeal |
| 458-12-360 | Assessment and evaluation - Notice of value change - Real property | Amend |
| 458-12-365 | Levy. | Repeal |
| 458-12-370 | Levy - Duty of assessor. | Repeal |
| 458-12-375 | Prorating 40 mill law. | Repeal |
| 458-12-385 | State Levy | Repeal |
| 458-12-390 | State levy - Fertilizers and insecticides held by farmers - Inventory | Repeal |
| PTB 68-1 | Assessment of fertilizers and insecticides held by farmers | Repeal |
| 458-14-001 | Board of equalization - Introduction | Leave as is |
| 458-14-005 | Definitions | Leave as is |
| 458-14-015 | Jurisdiction of county boards of equalization | Amend |
| 458-14-025 | Assessment roll corrections not requiring board action | Leave as is |
| 458-14-026 | Assessment roll corrections agreed to by taxpayers | Leave as is |
| 458-14-035 | Qualifications of members - Term - Organization of board - Quorum- Adjournment - Alternate and interim members. | Leave as is |
| 458-14-046 | Regularly convened session - Board duties - Presumptions - Equalization to revaluation year | Amend |
| 458-14-056 | Petitions - Time limit | Amend |
| 458-14-066 | Request for valuation information - Duty to exchange information - Time limits | Leave as is |
| 458-14-076 | Hearings on petitions | Leave as is |
| 458-14-087 | Evidence of value - Admissibility - Weight | Leave as is |
| 458-14-095 | Record of hearings | Leave as is |
| 458-14-105 | Hearings - op0en sessions - Exceptions | Leave as is |
| 458-14-116 | Orders of the Board - Notice of value adjustment - Effective date. | Leave as is |
| 458-14-127 | Reconvened boards - Authority | Amend |
| 458-14-136 | Hearings examiners | Leave as is |
| 458-14-146 | Conflict of interest | Leave as is |
| 458-14-156 | Training seminars | Leave as is |
| 458-14-160 | Continuances - Ex parte contact | Leave as is |
| 458-14-170 | Appeals to the state board of tax appeals | Leave as is |
| 458-14-171 | Direct appeals to board of tax appeals | Leave as is |
| Chapter 458-15 WAC | ||
| 458-15-005 | Purpose | Amend |
| 458-15-010 | Authority | Amend |
| 458-15-015 | Definitions | Amend |
| 458-15-020 | Application | Amend |
| 458-15-030 | Multiple applications | Amend |
| 458-15-040 | Costs and fees | Amend |
| 458-15-050 | Qualifications | Amend |
| 458-15-060 | Processing of the agreement | Amend |
| 458-15-070 | Disqualification or removal | Amend |
| 458-15-080 | Disqualification or removal -effective date | Amend |
| 458-15-090 | Additional tax | Amend |
| 458-15-100 | Appeals | Amend |
| 458-15-110 | Exemption of portion of historic property | Amend |
| 458-15-120 | Revaluation and new construction | Amend |
| 458-16-010 | Senior citizen & disabled persons--exemption-- Definitions | Amend |
| 458-16-011 | Senior citizen & disabled persons--exemption-- Gross income | Amend |
| 458-16-012 | Senior citizen & disabled persons--exemption-- Adjusted income | Amend |
| 458-16-013 | Senior citizen & disabled persons--exemption-- Disposable income | Amend |
| 458-16-020 | Senior citizen and disabled persons exemption -- qualifications for exemptions | Amend |
| 458-16-022 | Senior citizen & disabled persons--exemption-- Qualifications for cooperative housing | Repeal |
| 458-16-030 | Senior citizen & disabled persons--exemption-- Claims | Amend |
| 458-16-040 | Senior citizen & disabled persons--exemption-- Denial--Appeal--Penalty-- Perjury | Amend |
| 458-16-050 | Senior Citizen and Disabled persons Exemption - Amount of Exemptio n | Repeal |
| PTB 91-7 | "Senior Citizen Qualifications" | Incorporate into WAC 458-16-050 and repeal. |
| 458-16-060 | Senior citizen & disabled persons--exemption-- Transfer of exemption | Leave as is |
| 458-16-070 | Senior citizen & disabled persons--exemption-- Cancellation | Leave as is |
| 458-16-079 | Senior citizen & disabled persons--exemption-- Refunds & late filings | Amend |
| 458-16-080 | Improvements to single family dwellings-- Definitions | Repeal |
| 458-16-081 | Improvements to single family dwellings-- Exemption--filing--Amount--Limits | Amend |
| 458-16-100 | Property Tax Exemptions, Generally, Rules of Construction | Amend |
| 458-16-110 | (Property Tax) Applications - Who must file, initial applications, renewal applications, annual certifications [applies to nonprofit organizations, corporations, or associations]. | Incorporate into WAC 458-16-111 and repeal. |
| 458-16-111 | (Property Tax) Filing fees, Penalties and Refunds | Amend |
| 458-16-115 | Personal property exemption-- Exemptions | Amend |
| 458-16-120 | Appeals & notice determination | Repeal |
| 458-16-130 | Change in Taxable Status of Non-Governmental real property | Amend |
| 458-16-130B (2nd Review) | Change in Taxable Status of Non-Governmental real property | Amend |
| 458-16-150 | Cessation of Use - Taxes Collectible for Prior Years | Amend |
| 458-16-150B (2nd Review) | Cessation of Use - Taxes Collectible for Prior Years | Amend |
| 458-16-165 | Conditions under which nonprofit organizations, associations, or corporations | Amend |
| 458-16-180 | Cemeteries | Amend |
| PTB 77.2 | Personal property of cemeteries | Incorporate into WAC 458-16-180 and repeal |
| PTB 91.2 | Cemeteries or burial grounds - Annual application for exemption | Incorporate into WAC 458-16-180 and repeal |
| 458-16-190 | Churches, parsonages and convents | Amend |
| 458-16-200 | Land upon which a church or parsonage shall be built | Amend |
| 458-16-210 | Nonprofit organizations or associations organized and conducted for nonsectarian purposes | Amend |
| 458-16-215 | Nonprofit organizations that solicit, collect and distribute gifts, donations and grants. | Leave as is |
| 458-16-220 | Church camps | Amend |
| 458-16-230 | Character building organizations | Amend |
| 458-16-240 | Veteran's organizations | Leave as is |
| 458-16-245 | Student loan agencies | Leave as is |
| 458-16-260 | Nonprofit day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities | Leave as is |
| 458-16-270 | Schools and colleges | Amend |
| 458-16-280 | Art, Scientific, and Historical Collections | Amend |
| 458-16-282 | Musical, Dance, Artistic, Dramatical and Literary | Amend |
| 458-16-284 | Fire companies | Leave as is |
| 458-16-286 | Human societies | Leave as is |
| 458-16-290 | Nature Conservancy lands | Amend |
| 458-16-300 | Public Meeting Hall - Public Meeting Place | Amend |
| 458-16-310 | Community Celebration Facilities | Amend |
| 458-16-320 | Emergency or transitional housing | Amend |
| 458-16-330 | Sheltered workshops for the handicapped | Leave as is |
| 458-16A-010 | Nonprofit homes for the aging
*Recommendation, as a result of a petition, is to begin rule-making process for possible amendment. |
Amend |
| 458-16A-020 | Nonprofit home for the aging- Initial application and application | Amend |
| 458-17-105 | Ships and vessels--Definitions | Amend |
| 458-17-110 | Ships and vessels--Subject to property taxation | Amend |
| 458-17-115 | Ships and vessels--Listing | Amend |
| 458-17-120 | Ships and vessels--Apportionment of value | Amend |
| 458-18-010 | Property taxes - Definitions. | Amend |
| 458-18-020 | Deferral of special assessments and/or property taxes - Qualification for deferral | Amend |
| 458-18-030 | Deferral of special assessments and/or property taxes - Declarations to defer - filing- forms | Amend |
| 458-18-040 | Deferral of special assessments and/or property taxes - Lien of state- Mortgage- Purchase contract - Deed of trust | Amend |
| 458-18-050 | Deferral of special assessments and/or property taxes - Declarations to renew deferral - Filing - Forms | Amend |
| 458-18-060 | Deferral of special assessments and/or property taxes - Limitations of deferral - Interest | Leave as is |
| 458-18-070 | Deferral of special assessments and/or property taxes - Duties of the County Assessor | Amend |
| 458-18-080 | Deferral of special assessments and/or property taxes - Duties of the Department of Revenue - State Treasurer | Amend |
| 458-18-090 | Deferral of special assessments and/or property taxes - Appeals | Amend |
| 458-18-100 | Deferral of special assessments and/or property taxes - When payable—Collection—Partial Payment. | Leave as is |
| 458-18-210 | Refunds, Procedures-interest | Amend |
| 458-18-215 | Refunds - Payment under protest requirements. | Leave as is |
| 458-18-220 | Refunds - rate of interest | Amend |
| 458-18-500 | Deposit of moneys, assessment of taxes - purpose | Amend |
| 458-18-510 | Definitions | Amend |
| 458-18-520 | Agreement | Amend |
| 458-18-530 | Prohibition of deposit. | Amend |
| 458-18-540 | General provisions | Amend |
| 458-18-550 | Expenditure of funds | Amend |
| 458-19-005 | Definitions | Amend |
| 458-19-010 | Levy rate calculations | Leave as is |
| 458-19-015 | Assessor to determine one hundred six perscent levy limits--Exceptions | Amend |
| 458-19-020 | One hundred six percent levy limit--Method of calculation | Amend |
| 458-19-025 | One hundred six percent levy limit-- Restoration of regular levy | Leave as is |
| 458-19-030 | One hundred six percent levy limit-- Consolidation of districts | Amend |
| 458-19-035 | One hundred six percent levy limit-- Annexation | Amend |
| 458-19-040 | One hundred six percent levy limit-- Newly formed taxing district | Amend |
| 458-19-045 | One hundred six percent levy limit-- Removal of limit (Lid lift) | Amend |
| 458-19-050 | Port district levies | Amend |
| 458-19-055 | One hundred six percent levy limit-- Proration of earmarked funds | Amend |
| 458-19-060 | Emergency medical service levy | Amend |
| 458-19-065 | One hundred six percent levy limit-- Protection o future levy capacity | Amend |
| 458-19-070 | Procedure to adjust consolidated levy rate for taxing districts when limits exceeded. | Leave as is |
| 458-19-075 | Constitutional one percent levy calculation | Amend |
| 458-19-080 | City annexed by fire protection and/or library districts. | Amend |
| 458-19-550 | State levy - Apportionment between counties | Amend |
| 458-20-100 | Appeals, small claims & Settlements | Amend |
| 458-20-10001 | Adjudicative proceedings - Brief adjudicative proceedings - wholesale and retail cigarette license revocation or suspension - Certificate of registration (tax registration endorsement) revocation | Amend |
| 458-20-1002 | Adjudicative proceedings - Formal adjudicative proceedings - Log export enforcement actions pursuant to chapter 240-15 WAC - Orders to county officials issued pursuant to RCW 84.08.120 and 84.41.420 - Converted brief adjudicative proceedings | Leave as is |
| 458-20-101 | Tax registration and tax reporting | Amend |
| 458-20-102 | Resale certificates | Leave as is |
| 458-20-103 | Time and place of sale | Leave as is |
| ETA 020.08.103 | Catalogues purchased within the state of distribution without | Repeal |
| ETA 179-08-103 | Credit bureau business, charges for credit information, and the retail sales tax. | Repeal |
| ETA 421.04.103 | Sales tax: Labor performed outside of state | Incorporate into rule 173 and repeal |
| 458-20-104 | Small business tax relief based on volume of business | Amend |
| 458-20-105 | Employees distinguished from persons engaging in business | Leave as is |
| Eta 082.04.105 | Contractor distinguished from an employee | Repeal |
| Eta 199.04.105 | Persons serving as employee and engaging in business | Incorporate into amended rule 105 and repeal |
| Eta 488.04.170/105 | Conditions under which a contractor owner relationship exists | Leave as is |
| Eta 90-001 | A statement of purpose and intent with respect to issues involving employee placement businesses and their clients | Incorporate into amended rule 105 and repeal. |
| 458-20-106 | Casual or isolated sales -- Business reorganizations | Amend |
| Audit Directive 8106.1A | Sales by taxpayer who is discontinuing business | Repeal |
| 458-20-107 | Selling price - Advertised price including sales tax | Amend |
| ETA 069.04.108 | Service Charges on Transactions Financed through Credit Cards | Incorporate into WAC 458-20-107 and repeal |
| ETA 085.08.107 | Engineering Services in Connection with Design of Machinery for Sale | Repeal |
| ETA 101.05.107 | Cash Shortages and Cash Overages | Incorporate into WAC 458-20-107 and repeal |
| ETA 201.04.107 | Foreign Currency Accepted at Par Value | incorporate into WAC 458-20-107 and repeal |
| 458-20-108 | Returned goods, allowances, cash discounts | Amend |
| Audit Directive 8108.1 | Merchandise returns with restocking charges. | Incorporate into WAC 458-20-108 and repeal |
| Eta 034.04.108 | Deductibility of payments to dealers performing made-ready services | Incorporate into WAC 458-20-108 and repeal |
| Eta 069.04.108 | Service charges on transactions financed through bank credit cards | Incorporate into WAC 458-20-108 and repeal |
| Eta 408.08.108 | Coupons used in retail sales | Incorporate into WAC 458-20-108 and repeal |
| Eta 494.08.108 | Effect of manufacturers rebates on the measure of tax liability. | Incorporate into WAC 458-20-108 and repeal |
| 458-20-109 | Finance charges, carrying charges, interest, penalties | Leave as is |
| ETA 141.04.109 | Finance Reserve Credits and Gross Income of the Business. | Leave as is |
| ETA 165.04.109 | Interest Received on Funds Procured for Affiliated Companies | Leave as is |
| ETA 413.04.109 | Amounts Awarded for Costs not Included in the Contract | Incorporate into WAC 458-20-170 and repeal |
| 458-20-110 | Freight & Delivery Charges | Leave as is |
| 458-20-111 | Deduction of advances and reimbursements | Leave as is |
| ETA 088.04.111 | Deduction of advances and reimbursements | Repeal |