Rules and Ancillary Document Review Checklist (This form must be filled out electronically) Place your cursor inside the gray box, the box will turn black. Begin typing. Document Reviewed WAC 458-12-040 Title: Listing of property - Segregation of interests Reviewer - Jim Winterstein Completed: March 20, 1998 Date Review Started: March 3, 1998
Is this document being reviewed at this time because of a taxpayer or business association request? (If "YES", explain). YES NO X.If the answer is yes, provide the name of the taxpayer or business association. Also provide a brief explanation of the issues raised in the request.
Type an "x" (lowercase) in the column that most correctly answers the question, and provide clear, concise, and completed explanations where needed.
1. Explain the goal(s) and purpose(s) of the document: This rule explains
how the assessor and treasurer are to deal with a taxpayer request to
segregate the taxpayer's interest from other co-owners of real property,
to enable the taxpayer to pay property taxes on only his or her interest
in the property. The rule implements RCW 84.56.340.
2. 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).
na 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amended or repealed?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.): The rule
needs to be revised to reflect statutory changes since it was adopted in 1968. The
underlying statute was amended in 1994, 1996, and 1997 deleting some language and adding
new language. Also, a new section (RCW 84.40.042) was passed in 1997 that affects how
property segregations are treated in terms of valuation and payment of the
taxes.3. Effectiveness:
YES NO
x Is the document providing the results that it 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): Although the rule is still of some use, the law which
it implements has been changed since the rule was last revised, and the rule should
be revised to reflect current law. Some counties are administering the law
differently from others and the rule should provide clear guidance and
interpretation of the intent and purpose of the statute.4. 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): The rule is badly in need of more precise wording and
better organization.5. 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
84.08.070 provides the Department with the statutory authority to adopt this rule.
6. 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: No other state agency deals with or supervises the
administration of the property tax. In revising the rule, the Department will
work with local officials who administer the tax in order to promote uniformity
and consistency in the application of the rule.
7. 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: This is an interpretive rule that imposes no new or
additional administrative burdens on taxpayers or local government entitles
that are not imposed by law.
8. 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): The rule needs to be more clearly stated and more
precisely written. When the rule is revised, it will more clearly state what
the statutory requirements are to ensure that those required to comply with it
will be treated equitably.
9. 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 84.56.340 Payment on part of parcel or tract or
on undivided interest or fractional interest—Division—certification--Appeal
Court Cases: Olson v. Chapman, 4 W2d 522 (1940)
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.
10. Review Recommendation: Indicate whether you are recommending that the
Department amend; repeal; or leave the rule or ancillary document as is.
x Amend
Repeal
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): This rule should
be revised to incorporate the provisions of chapter 301, Laws
of 1994, chapter 153, Laws of 1996, and chapter 393, Laws of
1997. Some counties are administering the law differently
from others. The information currently contained in this rule
needs to be rewritten to provide clearer guidance to these
local government officials.
11. Manager action: Date: ________________
_____ Reviewed recommendation _____ Accepted recommendation
_____ Returned for further action
Comments: –––––
Review.doc last revised 1/28/98