Document Reviewed: WAC 458-12-035 Rules and *Ancillary Document Review Checklist

Rules and Ancillary Document Review Checklist

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Document Reviewed: WAC 458-12-035

Title: Standard Forms

Date last adopted: April 29, 1968

Reviewer: Peri Maxey

Date Review Started: 12/16/98

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Is this document being reviewed at this time because of a taxpayer or business association request? (If "YES", explain). No

Type an "x" (lowercase) in the column that most correctly answers the question, and provide clear, concise, and completed explanations where needed.

Explain the goal(s) and purpose(s) of the document: The goal and purpose of WAC 458-12-035 is to explain the Department of Revenue’s responsibility and authority to review, approve, and/or prescribe all forms used by county assessors and treasurers for the assessment and collection of taxes.

Need:

YES	NO
	X	If reviewing a rule are there any other ancillary documents that can be included in a rule revision? (List ancillary documents in the space provided).
	n/a	If reviewing an ETB or PTB or any other ancillary document can it be easily included in an existing rule?
X		Is the document necessary to comply with the statutes that authorize it?
	X	Is the document obsolete to a degree that warrants repeal or revision?
	X	Have laws or other circumstances changed so that the document should be amended or repealed?
X		Is the document necessary to protect or safeguard the health, welfare, or safety of Washington’s citizens (welfare includes budget levels necessary to provide services to the citizens of the state of Washington)?

Please explain and list those ancillary documents recommended for repeal either because they should be incorporated into a revised rule or have outlived their usefulness. (An ancillary document is "an interpretive or policy statement that advise the public of the Department’s opinions, approaches, or likely course of action." Ancillary documents do not have the same force of law as granted rules in the Administrative Procedures Act (Chapter 34.05 RCW). It includes documents such as Excise Tax Bulletins (ETB), Property Tax Bulletins (PTB), and Revenue Policy Memorandums (RPM). Court cases, Board of Tax Appeals (BTRA) decisions, Appeals Division decisions (WTD), Statutes (RCW) ARE NOT ancillary documents.):

WAC 458-12-035 is necessary to explain the Department of Revenue’s responsibility and authority under RCW 84.08.020 to review, approve, and/or prescribe all forms used by county assessors and treasurers for the assessment and collection of taxes.

Effectiveness:

YES	NO
X		Is the document providing the results that is was originally designed to achieve in a reasonable manner?
	X	Are there regulatory alternatives or new technologies that could more effectively or efficiently achieve the same objectives?

Please explain answer(s): As written, WAC 458-12-035 achieves the goal and purpose of the underlying statute. There are no other regulatory alternatives that would more effectively or efficiently set us out this process.

Clarity:

YES	NO
x		Is the document written and organized in a clear and concise manner so that it can be readily understood by those to whom it applies?

Please explain answer(s): WAC 458-12-035 is clear and concise.

Intent and Statutory Authority:

YES	NO
X		Is the document consistent with the legislative intent of the statutes that authorize it?
X		Is the document based upon sufficient statutory authority?
	X	Is there a need to develop a more specific legislative authorization in order to protect the health, safety, and welfare of Washington’s citizens?
	x	Is there a need to recommend legislative changes to the underlying statutes?.

List authorizing statutes, Give cites as required and explain answer(s): RCW 84.08.010 (Powers of department of revenue – General Supervision – Rules and processes – Visitation of counties) authorizes the Department to act in a general supervisory capacity and gives the Department rule-making authority. RCW 84.08.070 (Rules and Regulations authorized) gives the Department authority to write rules and regulations regarding property tax administration.

RCW 84.08.020 provides that the Department will prescribe all forms to be used for assessment and collection of property taxes.

Coordination: Agencies should consult with and coordinate with other jurisdictions that have similar regulatory requirements when it is likely that coordination can reduce duplication and inconsistency.

YES	NO
	x	Could additional consultation and coordination with other governmental jurisdictions and state agencies with similar regulatory authority eliminate or reduce duplication and inconsistency?

Please explain answer: The Department has the sole responsibility for writing rules regarding the development and use of forms in assessment administration and collection. Local government entities, as appropriate, are consulted during the rule-making process to reduce duplicative and/or inconsistent regulations.

Cost: (Answer yes only when a Cost Benefit Analysis was completed when the rule was last amended).

YES	NO
	x	Have qualitative and quantitative benefits of the document been considered in relation to its costs? (Consider only costs imposed by document not statute.)

Please explain answer: WAC 458-12-035 requires all forms used for property tax assessment administration and collection to be approved by the Department of Revenue. It does not impose any new or additional administrative burdens that are not imposed by law.

Fairness:

YES	NO
X		Does the document result in equitable treatment of those required to comply with it?
	X	Should it be modified to eliminate or minimize any disproportionate impacts on the regulated community? (Consider only impacts imposed by document not statute).
	X	Should it be strengthened to provide additional protection?

Please explain answer(s): WAC 458-12-035 is achieving the goal and purpose of the underlying statute. All local government offices using forms in the administration of the assessment of property for property tax purposes and the collection of property taxes, are required to use forms approved by the Department of Revenue. The Department is not aware of any disproportionate impact to local government officials in the administration of this law and rule.

LISTING OF DOCUMENTS REVIEWED: (Include any documents discussed above. When listing statutes, ancillary documents, or other regulations also provide titles. Court, Board of Tax Appeals (BTA), or Appeals Division (WTD) decisions should be listed by citation followed by a brief description (phrase or sentence) of the pertinent issue(s).)

Statute(s) Implemented: RCW 84.08.020 – Additional powers – To advise county and local officers-Books and blanks - Reports

Court Cases:

Ancillary documents:

Administrative Decisions:

Yes No

x Business Methods have substantially changed to warrant repealing or amending the document.

x Administrative Changes have occurred enough to warrant repealing or amending the document.

Review Recommendation: Indicate whether you are recommending that the Department amend; repeal; or leave the rule or ancillary document as is.

Amend

Repeal

x Leave as is

Incorporate ancillary document into a new or existing rule. (Subject of this review must an ancillary document and not a rule).

Explanation: (If you chose amend or a new rule, please explain why rule making is being considered and list specific reasons why the rule is necessary. If you choose "leave as is" explain why rule should remain in its present state. Also explain any recommendation to incorporate and/or repeal an ancillary document): WAC 458-12-035 is achieving the goal and purpose of the underlying statute. There is no need to amend this rule at this time.

Manager action: Date: ________________

_____ Reviewed recommendation _____ Accepted recommendation

_____ Returned for further action

Comments: