This form is to be used in conjunction with a rule review when ancillary documents are reviewed as part of the rule review.

A review checklist must be filled out for each ancillary document reviewed.

                 

Ancillary documents are interpretive or policy statements that advise the public of the Department’s opinions, approaches, or likely course of action. They include documents such as Excise Tax Bulletins (ETB), Property Tax Bu lletins (PTB), and Revenue Policy Memorandums (RPM). Ancillary documents do not have the "force of law" that a rule is given under the Administrative Procedures Act (Chapter 34.05 RCW). Washington Tax Decisions, Court Cases, BTA findings, Washington Tax Decisions are not ancillary documents
                 

Reviewer:

Kim M. Qually

Date Reviewed

Completed:

April 14, 1998
                 

Number and type of the Ancillary Document you are reviewing:

Property Tax Bulletin 75-1

Issue date of document:

March 3, 1975
                 

Title of document:

Sales tax as an element of value.
                 
                 

This document is being reviewed in conjunction with the rule review of WAC

WAC 458-12-005

Definition - Property - Personal
                 

What is the purpose of the document?:

To clarify a BTA decision (King County v. Boeing Co., BTA Nos. 9977-9979, 9992-9998, and 10046-20054) regarding sales tax and its effect on the market value of real and personal property.
                 

Is the document still serving its purpose?:

Yes

No

Is it still effective:

Yes

No

X

X

                 
                 

Is it clearly written?:

Yes

No

X

Does the document provide information not currently in the rule?

Yes

No
           

x

    

 
                 

Review recommendation:

A. Update

B. Repeal

C. Leave as is

D. Incorporate into rule and repeal

X
       

       
                 
                 

Explain the reasons for your recommendation:

WAC 458-12-005 sets forth examples of the types of personal property but doesn’t contain any discussion about valuing personal property so it would be inappropriate to combine PTB 75-1 with WAC 458-12-005. The information contained in this PTB should be incorporated into the rules that describe the valuation process of tangible personal property (WAC 458-12-310) and real property (WAC 458-12-301 and -305). All information about the valuation of real and tangible personal property should be described in these rules and PTB 75-1 should be repealed.
                 

Send completed form with rule review form to Alan Lynn and Cliff Ellenwood via Exchange for review.

Manager Action:

Accepted recommendation

Date:

Returned for further review

Date:

Comments