reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-500 - Definitions of terms used in WAC 458-30-500 through 458-30-590

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule sets forth the definitions to be used in
			 administering and understanding the statutes and rules relating to special
			 benefit assessments on classified farm and agricultural and timber
			 land.
(2)
Definitions.
For the purposes of WAC
			 458-30-500 through
			 458-30-590, unless otherwise
			 required by the context, the following definitions apply:
(a) "Average rate of inflation" means the
			 annual rate of inflation adopted each year by the department of revenue in
			 accordance with WAC
			 458-30-590 averaged over the
			 period of time provided in WAC
			 458-30-550.
(b) "Connection charge" or "charge for
			 connection" means the charge required to be paid to the district for connection
			 to the service as opposed to the assessment based upon the benefits
			 derived.
(c) "District" means any
			 local improvement district, utility local improvement district, local utility
			 district, road improvement district, or any similar unit created by a local
			 government for the purpose of levying special benefit assessments against
			 property specially benefited by improvements relating to the
			 districts.
(d) "Final assessment
			 roll" means a final special benefit assessment roll approved or confirmed by a
			 local government for the purpose of levying special benefit assessments against
			 property specially benefited by a sanitary and/or storm sewerage system,
			 domestic water supply and/or distribution system, or road construction and/or
			 improvement.
(e) "Local government"
			 means any city, town, county, water-sewer district, public utility district,
			 port district, flood control district, or any other municipal corporation,
			 quasi-municipal corporation, or other political subdivision authorized to levy
			 special benefit assessments for sanitary and/or storm sewerage systems,
			 domestic water supply and/or distribution systems, or road construction and/or
			 improvement purposes. "Local government" does not include an irrigation
			 district with respect to any local improvement district created or local
			 improvement assessment levied by that irrigation district.
(f) "Special benefits assessments" means
			 special assessments levied or capable of being levied in any local improvement
			 district or otherwise levied or capable of being levied by a local government
			 to pay for all or part of the costs of a local improvement and that may be
			 levied only for the special benefits to be realized by property because of the
			 local improvement.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-510 - Creation of district - Protest - Adoption of final assessment roll

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
RCW 84.34.320
			 requires local government officials to take certain steps upon "creation" of a
			 district and upon adoption or confirmation of a final assessment roll. This
			 section defines when a district shall be deemed to have been "created" and when
			 a final assessment shall be deemed "adopted" or "confirmed."
(2)
Exemption from special benefit
			 assessments.
Any farm and agricultural or timber land classified in
			 accordance with the provisions of
			 chapter
			 84.34 RCW shall be exempt
			 from special benefit assessments or charges in lieu of assessment for such
			 purposes as long as the classified land remains in classification if the
			 legislative authority of a local government adopts a resolution, ordinance, or
			 legislative act:
(a) To create a local
			 improvement district in which the classified land is included or would have
			 been included but for the classification designation; or
(b) To approve or confirm a final specific
			 benefit assessment roll that would have included the classified land but for
			 the classification designation relating to a:
(i) Sanitary and/or storm sewerage
			 system;
(ii) Domestic water supply
			 and/or distribution system; or
(iii) Road construction and/or
			 improvement.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-520 - Notification of district-Certification by assessor-Estimate by district

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the procedures that follow the
			 creation of a district.
(2)
Notice to assessor and legislative
			 authority.
Upon creation of a district, the local government must
			 immediately notify the assessor and legislative authority of the county where
			 the district is located of its creation.
(3)
Assessor duties.
Upon receipt
			 of notification that a district has been created, the assessor must certify in
			 writing to the district whether or not classified farm and agricultural or
			 timber land is within its boundaries.
(a) If
			 there is any classified farm and agricultural or timber land within the
			 district boundaries, the assessor must certify what land is within its
			 boundaries by providing parcel numbers and legal descriptions of the
			 property.
(b) If any owner of land
			 within the created district has timely filed, as of December 31st, an
			 application for classification or reclassification as farm and agricultural or
			 timber land and no action has been taken, the assessor will report the status
			 of the pending application(s) to the district. The assessor must:
(i) Take immediate action to render a
			 decision for the approval or denial of any farm and agricultural land
			 application and encourage the appropriate granting authority to render a
			 decision for the approval or denial of any pending timber land
			 application;
(ii) Inform the
			 district that any decision regarding classification or reclassification as farm
			 and agricultural land is appealable under
			 RCW
			 84.34.035 and any decision regarding
			 classification or reclassification as timber land is appealable under
			 RCW
			 84.34.041; and
(iii) If approved, the assessment of farm and
			 agricultural land and timber land in its classified status will be effective as
			 of January 1st of the year following application.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-525 - Notification of final assessment roll

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the procedures outlined in
			 RCW
			 84.34.320 that follow the adoption or
			 confirmation of a final special benefit assessment roll.
(2)
Notice to assessor, legislative
			 authority, and treasurer required.
When a local government approves or
			 confirms a final assessment roll, it shall file a notice of this action with
			 the assessor, legislative authority, and treasurer of the county in which
			 classified farm and agricultural or timber land is located. This notice shall
			 describe:
(a) The action taken;
(b) The type of improvement
			 involved;
(c) The land exempted
			 from special benefit assessments; and
(d) The amount of special benefit assessments
			 that would be levied against the land if the land was not exempt.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-530 - Notification of owner regarding creation of district

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 explains the assessor's duty to notify an owner of classified farm and
			 agricultural or timber land when a local improvement district is
			 created.
(2)
Assessor to
			 notify owner.
The assessor, upon receiving notice that a district was
			 created, shall notify the owner of the farm and agricultural or timber lands as
			 shown on the current assessment rolls of this fact. This notification shall be
			 made on forms approved by the department of revenue and shall contain the
			 following:
(a) Notice of the creation of the
			 local improvement district;
(b)
			 Notice of the exemption of classified farm and agricultural or timber land from
			 special benefit assessments;
(c)
			 Notice that the farm and agricultural or timber land will become subject to the
			 special benefit assessments if the owner waives the exemption by filing a
			 notarized document with the governing body of the local government creating the
			 district before the final special benefit assessment roll is
			 confirmed;
(d) Notice of potential
			 liability if the exemption is not waived and the land is subsequently withdrawn
			 or removed from the farm and agricultural or timber land
			 classification;
(e) The portion of
			 the land measured as the benefited "residence" as provided in WAC
			 458-30-560 will be assessed for
			 benefits received;
(f) That
			 connection to the system shall result in a connection charge; and
(g) That connection to the system subsequent
			 to the creation of the district and the initial final assessment will result in
			 being liable for the amounts as calculated in WAC
			 458-30-570.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-540 - Waiver of exemption

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the owner's right to waive the
			 exemption relating to special benefit assessments as set forth in
			 RCW
			 84.34.320.
(2)
Owner may waive exemption.
The owner of land exempted from special benefit assessments may waive this
			 exemption by filing a notarized statement to that effect with the legislative
			 authority of the local government creating the district after receiving notice
			 from local government concerning the assessment roll hearing. This statement
			 must be filed before the local government confirms the final special benefit
			 assessment roll.
(3)
Copy of
			 waiver to assessor.
A copy of this waiver shall be filed by the local
			 government with the assessor and the county legislative authority, but the
			 failure to file this document shall not affect the waiver.
Statutory Authority: RCW 84.08.110,
				  84.08.070,
				  84.34.141 and
				  84.34.360. 95-21-002, §
				  458-30-540, filed 10/4/95, effective 11/4/95. Statutory Authority:
				  RCW
				  84.08.010(2),
				  84.34.141 and
				  chapter
				  84.34 RCW. 88-23-062
				  (Order PT 88-12), § 458-30-540, filed 11/15/88. Statutory Authority:
				  RCW
				  84.34.360. 87-07-009 (Order PT 87-3), §
				  458-30-540, filed 3/10/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-550 - Exemption-Removal or withdrawal

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the process that must be followed
			 when classified land subject to a special benefit assessment is withdrawn or
			 removed from the farm and agricultural or timber land
			 classifications.
(2)
General
			 treatment of land.
After the creation of a district or the adoption and
			 confirmation of a final assessment roll, an owner of classified farm and
			 agricultural land or timber land who wants the land to be exempt from a special
			 benefit assessment is not required to take any further action. The land will
			 retain its classified status and will not be connected to the improvement(s) or
			 be listed on the final assessment roll.
(3)
Subsequent withdrawal or
			 removal.
If the owner initially chose for the farm and agricultural land
			 or timber land to remain exempt, and the land is subsequently removed or
			 withdrawn from classification, the owner will be liable for paying the special
			 benefit assessment in the following manner:
(a) If the bonds used to fund the improvement
			 have not been completely retired when the land is withdrawn or removed from
			 classification, the liability will be:
(i) The
			 amount of the special benefit assessment listed in the notice provided for in
			 RCW
			 84.34.320; and
(ii) Interest on that amount, compounded
			 annually at a rate equal to the average rate of inflation from the time the
			 initial notice is filed by the governmental entity creating the district to the
			 time the land is withdrawn or removed from exempt status.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-560 - Partial special benefit assessment - Computation

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
When
			 classified farm and agricultural or timber land is connected to a domestic
			 water system, sewerage facilities, or road improvements, a partial special
			 benefit assessment will be made. This section explains the manner in which this
			 partial assessment is calculated.
(2)
General obligation.
A
			 portion of the exempt classified farm and agricultural land shall be subject to
			 special benefit assessment if it is actually connected to the domestic water
			 system or sewerage facilities, or for access to a road improvement.
(3)
Amount of partial
			 assessment.
The amount of special benefit assessment shall be calculated
			 by the method used in the district to assess nonexempt property. If a district
			 uses more than one method to calculate the assessment, it shall use the one
			 that results in the least cost to the property owner, regardless of the owner's
			 property holdings and/or exempt status. The district shall provide the owner of
			 the property with a written estimate of the partial assessment as determined
			 from the following methods:
(a) For
			 assessments relating to sanitary and/or storm sewerage service or domestic
			 water service one of the following methods shall be used:
(i) Square foot method: If the special
			 benefit assessment is determined on a square footage basis, the assessable
			 portion of the exempt land shall be determined as follows:
(A) Calculate the square footage of the
			 residential area, i.e., the "main dwelling."
(B) This area shall include all those
			 facilities normally found on a residential lot such as a garage or carport,
			 driveway, front and back yards, etc. Also included in the area shall be any
			 buildings or facilities directly benefited by an actual connection to the
			 improvement. (For example: A dairy barn connected to a sewer or water
			 system.)
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-570 - Connection subsequent to final assessment roll - Interest - Connection charge

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
If classified farm and agricultural or timber land
			 is connected to water and/or sewer systems or road improvements after the final
			 assessment roll has been approved, the owner of this land will be liable for
			 the special benefit assessments relating to the improvements. This section
			 explains how the assessments are calculated and the costs associated with the
			 services.
(2)
Connection to
			 local improvements after final assessment roll.
The owner of property
			 exempted from special benefit assessments under the current use farm and
			 agricultural or timber land classification who connects to the sanitary and/or
			 sewerage systems, domestic water supply and/or distribution systems, or road
			 construction and/or improvements provided by the district after the final
			 assessment roll has been approved will be liable for the special benefit
			 assessments as determined by WAC
			 458-30-560 including interest. In
			 addition, the annual payment required for each year following the connection
			 shall be due and payable.
(3)
Cost of connection.
In addition to the charges imposed in
			 subsection (2) of this section, the owner will also be liable for the cost of
			 connection.
Statutory Authority: RCW 84.08.110,
				  84.08.070,
				  84.34.141 and
				  84.34.360. 95-21-002, §
				  458-30-570, filed 10/4/95, effective 11/4/95. Statutory Authority:
				  RCW
				  84.08.010(2),
				  84.34.141 and
				  chapter
				  84.34 RCW. 88-23-062
				  (Order PT 88-12), § 458-30-570, filed 11/15/88. Statutory Authority:
				  RCW
				  84.34.360. 87-07-009 (Order PT 87-3), §
				  458-30-570, filed 3/10/87.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-590 - Rate of inflation-Publication-Interest rate-Calculation

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule provides the rates of inflation discussed
			 in RCW
			 84.34.330 and WAC
			 458-30-550 Exemption-Removal or
			 withdrawal. It also explains the department of revenue's (department)
			 obligation to annually publish a rate of inflation and the manner in which this
			 rate is determined.
(2)
General duty of department - Basis for inflation rate.
Each year
			 the department determines and publishes a rule establishing an annual rate of
			 inflation. This rate of inflation is used in computing the interest that is
			 assessed when farm and agricultural or timber land, which are exempt from
			 special benefit assessments, is withdrawn or removed from current use
			 classification.
(a) The rate of inflation is
			 based on the implicit price deflator for personal consumption expenditures
			 calculated by the United States Department of Commerce. This rate is used to
			 calculate the rate of interest collected on exempt special benefit
			 assessments.
(b) The rate is
			 published by December 31st of each year and applies to all withdrawals or
			 removals from the farm and agricultural or timber land classifications that
			 occur the following year.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-30 - Open Space Taxation Act rules › Section 458-30-700 - Designated forest land-Removal- Change in status-Compensating tax

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule describes what events cause removal of
			 land from designated forest land status under chapter 84.33 RCW, the procedures
			 followed for removal, and the resulting compensating tax.
(2)
Events causing the removal of
			 designated forest land status.
The assessor must remove forest land from
			 its designated forest land status when:
(a)
			 The owner submits a written request to remove the land from designated forest
			 land status;
(b) The owner sells or
			 transfers the land to an individual or entity exempt from property tax because
			 of that individual's or entity's ownership;
(c) The assessor determines that the land is
			 no longer primarily devoted to and used for growing and harvesting
			 timber;
(d) The owner has failed to
			 comply with a final administrative or judicial order made because of the
			 violation of the restocking, forest management, fire protection, insect and
			 disease control and forest debris provisions of Title 76 RCW or the rules that
			 implement Title 76 RCW;
(e)
			 Restocking has not occurred to the extent or within the time specified in the
			 application for designation of the land;
(f) The owner sells or transfers forest land
			 to a new owner who has not signed a notice of continuance, except for a
			 transfer by a transfer on death deed or a transfer to a new owner who is the
			 heir or devisee of a deceased owner.
			 RCW
			 84.33.140(5). Land may also
			 be removed if a new owner signs the notice of continuance but the assessor
			 determines the land does not continue to qualify in its designated status;
			 or
(g) The assessor discovers that
			 the land was designated under chapter 84.33 RCW in error.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-40 - Taxation of forest land and timber › Section 458-40-626 - Timber excise tax - Tax liability - Private timber, tax due when timber harvested

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
For purposes of determining the proper calendar
			 quarter in which the harvester is to pay tax on timber harvested from private
			 land the tax is due and payable on the last day of the month following the end
			 of the calendar quarter in which the timber was harvested.
(2)
Personal use of harvested timber by
			 landowner.
A landowner harvesting timber for commercial or industrial
			 use is subject to the timber excise tax upon the value of harvested timber. See
			 RCW
			 84.33.041 and
			 84.33.035. A landowner cutting
			 timber for that landowner's own personal use is not subject to the timber
			 excise tax.
A landowner selling, bartering, or trading timber is making
				commercial use of that timber. A landowner providing that individual's own
				business with timber is making commercial or industrial use of that timber. For
				example, a logging contractor using timber by-products for hog fuel has made
				industrial use of that timber. An individual engaged in the construction
				industry using lumber from that landowner's timber to build a structure meant
				for sale by that individual or that individual's business has also made
				industrial use of the timber. On the other hand, a landowner makes personal use
				of timber when that individual uses the timber, a portion of the cut timber, or
				a by-product from the timber as:
(a)
			 Firewood in that individual's stove or fireplace;
(b) Lumber for that individual's personal
			 residence, garage or storage structure;
(c) Lumber for a fence around that
			 individual's personal residence or private property not used for commercial
			 purposes; or
(d) Sawdust or
			 shavings for that individual's garden or yard.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-40 - Taxation of forest land and timber › Section 458-40-628 - Timber excise tax - Tax liability - Public timber, lump sum and scale sales

Current through Register Vol. 24-14, July 15, 2024
For purposes of determining the proper quarter in which the
				harvester is to pay taxes on timber harvested from public land, the taxes due
				under RCW
				84.33.041 are due and payable as
				follows:
(1)
Lump-sum
			 sale.
The tax is due and payable on the last day of the month following
			 the quarter in which the purchaser is billed by the seller for the timber:
			 Provided, That if payments are made to the seller before any harvest, road
			 construction or other work has begun on the timber sale contract, payment of
			 taxes may be postponed until the quarter in which harvest or other contract
			 work begins. In the quarter that harvest commences, taxes are due and payable
			 on all billings accrued by the buyer in all prior quarters as well as the
			 current quarter.
(2)
Scale
			 sale.
The tax is due and payable on the last day of the month following
			 the calendar quarter in which the purchaser is billed by the seller for the
			 timber: Provided, That if payments are made to the seller before any harvest,
			 road construction or other work has begun on the timber sale contract, payment
			 of taxes may be postponed until the quarter in which harvest or other contract
			 work begins. In the quarter that harvest commences, taxes are due and payable
			 on all billings accrued by the buyer in all prior quarters as well as the
			 current quarter. Indexing or escalation amounts must be included in the quarter
			 in which they apply.
(3)
Other considerations.
Tax due on considerations other than cash is
			 due and payable the first quarter of harvest, or the first quarter the costs
			 are incurred, but not later than the last quarter of harvest: Provided, That if
			 effective road credits (United States Forest Service Sales) are used as payment
			 for stumpage, the tax is due in the quarter in which the road credits are
			 applied as payment.
Statutory Authority:
				  RCW
				  82.32.300 and
				  84.33.096. 00-24-068, §
				  458-40-628, filed 12/1/00, effective 1/1/01; 90-02-049, § 458-40-628,
				  filed 12/29/89, effective 1/29/90. Statutory Authority: Chapter 84.33 RCW.
				  87-02-023 (Order 86-4), § 458-40-628, filed
				  12/31/86.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-40 - Taxation of forest land and timber › Section 458-40-640 - Timber excise tax-Stumpage value area (map)

Current through Register Vol. 24-14, July 15, 2024
The stumpage value area map contained in this rule must be used
				to determine the proper stumpage value table to be used in calculating the
				taxable stumpage value of timber harvested from private land.
WAC 458-40-640 Stumpage value area -Map
Harvesters may obtain a larger scale map by writing to the
				Washington State Department of Revenue, Special Programs Division, Forest Tax
				Section, Post Office Box 47472, Olympia, Washington 98504-7472; or by calling
				1-800-548-8829.
Forest Tax Stumpage Value Area (SVA) Map
Click here to view
				image
Statutory Authority:
				  RCW
				  82.32.300,
				  82.01.060(2),
				  84.33.096, and
				  84.33.091. 12-14-065, §
				  458-40-640, filed 6/29/12, effective 7/1/12; 07-14-094, § 458-40-640,
				  filed 6/29/07, effective 7/30/07; 04-14-032, § 458-40-640, filed 6/29/04,
				  effective 7/30/04. Statutory Authority:
				  RCW
				  82.32.300 and
				  84.33.096. 01-24-029, §
				  458-40-640, filed 11/27/01, effective 12/28/01. Statutory Authority:
				  RCW
				  82.32.300,
				  84.33.096 and
				  84.33.091. 01-02-019, §
				  458-40-640, filed 12/21/00, effective 1/1/01. Statutory Authority:
				  RCW
				  82.32.300 and
				  84.33.096. 95-14-086, §
				  458-40-640, filed 6/30/95, effective 7/1/95; 95-02-037, § 458-40-640,
				  filed 12/30/94, effective 1/1/95; 90-14-033, § 458-40-640, filed 6/29/90,
				  effective 7/30/90. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order
				  86-4), § 458-40-640, filed
				  12/31/86.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-40 - Taxation of forest land and timber › Section 458-40-670 - Timber excise tax-Chipwood and small log destinations

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 describes the procedure by which businesses that process chipwood, chipwood
			 products, and/or small logs can become approved chipwood or small log
			 destinations.
(2)
Chipwood
			 destinations.
Businesses that process logs to produce chips or chip
			 products may be designated as approved "chipwood destinations." Logs delivered
			 to the log yards approved as "chipwood destinations" for the purpose of being
			 chipped may be reported as chipwood and have the volume measured by weight.
(a) The department of revenue will maintain a
			 current list of approved chipwood destinations. This list will be updated as
			 necessary and will be formally reviewed by the department of revenue at least
			 twice a year. A list of approved chipwood destinations is available from the
			 forest tax section of the department of revenue.
(b) A log processor in the business of
			 processing logs to produce chips or chip products that has not been designated
			 as an approved destination may file an application to be listed as an approved
			 chipwood destination. The application should be submitted to the Department of
			 Revenue, Forest Tax Section, P.O. Box 47472, Olympia, Washington 98504-7472. To
			 qualify as an approved destination, not less than ninety percent of the weight
			 volume of logs delivered to and purchased by the log processor for chipping at
			 a specified log yard or location must be processed to produce chips or chip
			 products.
(c) Any applicant seeking
			 administrative review of the department of revenue's decision made under (b) of
			 this subsection may seek review of the decision in accordance with WAC
			 458-20-100 Informal
			 administrative reviews).
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-40 - Taxation of forest land and timber › Section 458-40-680 - Timber excise tax-Volume har-vested-Approved scaling and grading methods-Sample scaling-Conversions

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The acceptable log scaling and grading standard for
			 stumpage value areas 1, 2, 3, 4, 5, and 9 is the Scribner Decimal C log rule as
			 described in the most current edition of the "Official Log Scaling and Grading
			 Rules" developed and authored by the Northwest Log Rules Advisory Group. The
			 acceptable log scaling standard for stumpage value areas 6 and 7 is the
			 Scribner Decimal C log rule described in the most current edition of the
			 "Eastside Log Scaling Handbook" as published by the Northwest Log Rules
			 Advisory Group, except that timber harvested in stumpage value areas 6 and 7
			 must be scaled using the current regional taper rules at the point of
			 origin.
(2)
Special services
			 scaling.
Special services scaling as described in the "Official Log
			 Scaling and Grading Rules" developed and authored by the Northwest Log Rules
			 Advisory Group may not be used for tax reporting purposes without prior written
			 approval of the department of revenue.
(3)
Sample scaling.
Sample
			 scaling may not be used for tax reporting purposes without prior written
			 approval of the department of revenue. To be approved, sample scaling must be
			 in accordance with the following guidelines:
(a) Sample selection, scaling, and grading
			 must be conducted on a continuous basis as the unit is harvested.
(b) The sample must be taken in such a manner
			 to assure random, unbiased sample selection in accordance with accepted
			 statistical tests of sampling.
(c)
			 The sample used to determine total volume, species, and quality of timber
			 harvested for a given reporting period must have been taken during that
			 period.
(d) Sample frequency must
			 be large enough to meet board foot variation accuracy limits of plus or minus
			 two and five-tenths percent standard error at the ninety-five percent
			 confidence level.
(e) Harvesters,
			 or a purchaser with an approved sample scaling method, must maintain sufficient
			 supporting documentation to allow the department of revenue to verify source
			 data, and test statistical reliability of sample scale systems.
(f) Exceptions: Sampling designs and accuracy
			 standards other than those described herein may only be used with the prior
			 written approval of the department of revenue.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-020 - Annual reports-Duty to file

Current through Register Vol. 24-14, July 15, 2024
Each company doing an inter-county or interstate business in
				this state must make and file an annual report with the department. At the time
				of making such report, each company must if directed by the department also
				file with the department:
(1)Annual
			 reports of the board of directors or other officers to the stockholders of the
			 company.
(2) Duplicate copies of
			 the annual reports made to the federal regulatory agency or agencies exercising
			 jurisdiction over the company.
(3)
			 Duplicate copies of the annual reports made to the Washington state utilities
			 and transportation commission or other Washington state regulatory agency
			 exercising jurisdiction over the company.
(4) Duplicate copies of such other annual or
			 special reports as the department may, from time to time, direct each company
			 to make.
Order PT 75-2, § 458-50-020, filed
				  3/19/75.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-030 - Annual reports-Contents

Current through Register Vol. 24-14, July 15, 2024
The annual report must be completed on the template furnished
				on the department's web site at:
http://www.dor.wa.gov
. The annual report
				must contain such information as is required to enable the department to
				determine the true and fair value of a company's operating property in the
				state and the apportionment thereof to the several counties and taxing
				districts as part of the apportionment report discussed in WAC
				458-50-110. The annual report
				must be signed by the president, treasurer or other responsible official of the
				company.
(1) In determining what types
			 of information are required to be included in the annual report, the department
			 may take into account, among other factors, the necessity and worth of such
			 information in valuing, allocating, apportioning, or assessing operating
			 property; whether such information is of the type customarily maintained by the
			 industry for internal accounting or regulatory agency purposes; and the cost
			 and difficulty of obtaining or maintaining such information. The department's
			 determination is final, and no company is excused from providing such
			 information except upon a clear showing that undue hardship would
			 result.
(2) On or before December
			 1st of the year preceding the calendar year to be covered by the annual report,
			 the department must notify the companies of the types of information required
			 to be included in the annual report for such forthcoming year.
Order PT 75-2, § 458-50-030, filed
				  3/19/75.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-040 - Annual reports - Time of filing - Extension of time

Current through Register Vol. 24-14, July 15, 2024
Annual reports shall be filed with the department on or before
				the fifteenth day of March. The department may grant a reasonable extension of
				time, not to exceed sixty days, upon written application of the company filed
				with the department on or before the fifteenth day of March, and showing good
				cause why such an extension is required. In the event any other report required
				to be filed with the department, e.g., annual stockholders report or regulatory
				agency report, is not available at the time the annual report is filed, the
				company shall so notify the department and thereafter file such report as soon
				as it becomes available.
Statutory Authority:
				  RCW
				  84.12.390. 06-05-034, § 458-50-040,
				  filed 2/8/06, effective 3/11/06; Order PT 75-2, § 458-50-040, filed
				  3/19/75.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-080 - True cash value - Criteria

Current through Register Vol. 24-14, July 15, 2024
(1) The
			 true cash value of the operating property of public utilities is its "market
			 value," i.e., the amount of money a buyer willing but not obligated to buy
			 would pay for such operating property from a seller willing but not obligated
			 to sell. In arriving at a determination of such value the department may
			 consider only those factors which can within reason be said to affect the price
			 in negotiations between a willing purchaser and a willing seller, and the
			 department shall consider all such factors to the extent that reliable
			 information is available to support a judgment as to the probable effect of
			 such factors on price.
(2) In
			 determining the true cash value of such operating property the department shall
			 proceed in accordance with generally accepted principles applicable to the
			 valuation of public utilities. The department may consider the cost approach,
			 the income approach and the stock and debt approach to value. Any one of the
			 three approaches to value, or all of them, or a combination of approaches may
			 finally be used in making the final determination of true cash value, depending
			 upon the circumstances.
(A)
The cost
			 approach.
The cost approach determines the value of individual items of
			 property. The types of cost include:
(i)
			 Historical - cost when first put in service
(ii) Original - cost to present
			 owner
(iii) Reproduction - cost
			 today to produce in kind
(iv)
			 Replacement - cost today to replace present property with a functional
			 equivalent.
The department shall make adequate and reasonable allowances
				for depreciation, including functional and economic obsolescence where such
				factors are indicated, but in no event shall property be depreciated below
				salvage or scrap value.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-085 - Computer software - Definitions - Valuation - Centrally assessed utilities

Current through Register Vol. 24-14, July 15, 2024
(1) This rule
			 implements the provisions of chapter 29, Laws of 1991, ex. sess, regarding the
			 property taxation of computer software for centrally assessed
			 utilities.
(2)
Computer
			 software.
Computer software is a set of directions or instructions that
			 exist in the form of machine-readable or human-readable code, is recorded on
			 physical or electronic medium and directs the operation of a computer system or
			 other machinery and/or equipment. Computer software includes the associated
			 documentation which describes the code and/or its use, operation, and
			 maintenance and typically is delivered with the code to the user. Computer
			 software does not include data bases, but does include the computer programs
			 and code which are used to generate data bases. Computer software can be
			 canned, custom, or a mixture of both.
(a) A
			 data base is text, data, or other information that may be accessed or managed
			 with the aid of computer software but that does not itself have the capacity to
			 direct the operation of a computer system or other machinery and equipment;
			 and, therefore does not constitute computer software.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-090 - Methods of valuation

Current through Register Vol. 24-14, July 15, 2024
The department shall use either the summation method or
				"unitary" or "enterprise" method in valuing the operating property of
				companies. As a general rule, the unitary or enterprise method is preferred
				where valuing a thoroughly integrated group of properties such that removal or
				destruction of any one property would jeopardize and/or immobilize the entire
				operation of the company. The summation method is preferred where adequate
				information is not available to derive reliable indicators of unitary or
				enterprise value, and the nature of the operating property is such that it may
				be segregated into component parts and the value of the parts readily
				determined. Notwithstanding the provisions of WAC
				458-50-080, the department may,
				in using the summation method, employ the comparable sales or "market" approach
				to value to the exclusion of any other approach.
Order PT 75-2, § 458-50-090, filed
				  3/19/75.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-110 - Apportionment reports

Current through Register Vol. 24-14, July 15, 2024
(1) On or before
			 December 1st of the year preceding the calendar year to be covered by the
			 apportionment report the department will furnish apportionment report forms or
			 make available a hyperlink on its web site where the company may provide the
			 same information (hereinafter referred to as "apportionment reports") to each
			 railroad, pipeline, telegraph, telephone, electric light and power, and gas
			 company.
(2)Each company described
			 in subsection (1) of this rule must complete and submit such apportionment
			 report to the department on or before June 1st of the assessment year. Since
			 all apportionment reports must be received by the department no later than June
			 1st in order to permit adequate opportunity to properly apportion operating
			 property in accordance with WAC
			 458-50-100, an extension of time
			 for filing such reports will be granted only upon a showing of undue
			 hardship.
(3)Apportionment reports
			 must contain sufficient information to allow the department to identify the
			 operating property's cost (historical or original), miles, use, and location
			 within a county or taxing district and apportion value in accordance with WAC
			 458-50-100. Location may be
			 identified by a variety of methods including, but not limited to, the tax
			 parcel number, address, section/township/range, latitude and longitude, or
			 geospatial coordinates.
(4) If any
			 company, or any of its officers or agents refuses or neglects to make the
			 apportionment report, the department will proceed, in such manner as it deems
			 best, to obtain facts and in-formation upon which to base its apportionment of
			 such company in accordance with
			 RCW
			 84.12.260 and WAC
			 458-50-060(2), (3), and
			 (5).
Order PT 75-2, § 458-50-110, filed
				  3/19/75.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-120 - Notification of real estate transfers

Current through Register Vol. 24-14, July 15, 2024
Each company shall notify the department of any transfer of
				title, use or occupancy of operating property consisting of real property,
				whether such transfer is to or from such company. Such notification shall
				contain the legal description of the property, date of transfer, and name and
				address of transferor and transferee. For purposes of this rule, it shall be
				sufficient to transmit a copy of the deed, real estate contract, or lease (as
				the case may be) to the department. Such notification shall be made within
				ninety days of the effective date of such transfer.
Order PT 75-2, § 458-50-120, filed
				  3/19/75.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-130 - Taxing district boundary changes-Estoppel

Current through Register Vol. 24-14, July 15, 2024
(1) In accordance with
			 RCW
			 84.09.030 and WAC
			 458-12-140, the county assessor
			 is required on or before August 31st to transmit certain documents and maps
			 setting forth taxing district boundary changes to the department of revenue,
			 property tax division.
(2) The
			 department will prepare taxing district maps based upon information submitted
			 to it on or before August 31st. Such maps must used to fix taxing district
			 boundaries for purposes of apportioning the operating property of each company
			 among the various counties and taxing districts. Any county or taxing district
			 not having submitted the documents and maps as required by WAC
			 458-12-140 is estopped from
			 questioning the validity of any apportionment of value to it as determined by
			 the department to the extent that such challenge is based upon taxing district
			 boundaries different than as shown on the department's maps.
Order PT 75-2, § 458-50-130, filed
				  3/19/75.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-150 - Intangible personal property exemption - Introduction

Current through Register Vol. 24-14, July 15, 2024
(1)
Goal of these rules relative to
			 exemption of intangible personal property.
Although the Washington
			 Constitution allows for property taxation of all property subject to ownership,
			 "whether tangible or intangible," the legislature has exempted some intangible
			 property from property taxation for many years. In 1997, the legislature
			 expanded the property tax exemption for intangible personal property and
			 provided examples of exempt property. The following rules are intended to
			 provide additional clarification of the statute and provide guidelines to be
			 used by assessing officials in determining the taxable value of property. The
			 goal is to ensure, in as fair and equitable a manner as possible, that all
			 taxable property is assessed and all nontaxable property is not
			 assessed.
(2)
Application of
			 these rules.
These rules primarily implement
			 RCW
			 84.36.070, which establishes a property tax
			 exemption for intangible personal property, but also apply to chapters 84.12
			 and 84.16 RCW, the statutory chapters dealing with the assessment of public
			 utility, and private car company property, respectively, by the state, and to
			 chapter
			 84.40 RCW, which deals
			 with assessment of property by the county assessor.
Statutory Authority:
				  RCW
				  84.08.010,
				  84.08.070, and
				  84.36.865. 06-24-043, §
				  458-50-150, filed 11/30/06, effective
				  12/31/06.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-50 - Intercounty utilities and transportation companies-Assessment and taxation › Section 458-50-160 - Exempt intangible property distinguished from other intangibles

Current through Register Vol. 24-14, July 15, 2024
(1)
Distinction
			 between property, and characteristics or attributes of property.
The
			 statute (RCW 84.36.070 ) draws a
			 distinction between intangible personal property and the characteristics or
			 attributes of property, both real and personal. Intangible personal property is
			 exempt from property taxation. However, some characteristics or attributes of
			 property, even though intangible, may be considered in establishing the taxable
			 value of tangible property.
(2)
What intangible personal property is exempt?
The listings of
			 examples of intangible personal property contained in
			 RCW
			 84.36.070(2) must be
			 consulted, but those listings can be summarized as follows:
(a) Financial intangible property, such as
			 moneys, credits, and publicly issued bonds and warrants, and the bonds, stocks,
			 or shares of private corporations;
(b) Private personal service contracts and
			 athletic or sports franchises, or sports agreements that do not pertain to the
			 use or possession or any interest in tangible personal or real property;
			 and
(c) Miscellaneous types of
			 intangible personal property, such as trademarks, trade names, brand names,
			 patents, copyrights, trade secrets, franchise agreements, licenses, permits,
			 core deposits of financial institutions, noncompete agreements, customer lists,
			 patient lists, favorable contracts, favorable financing agreements, reputation,
			 exceptional management, prestige, good name, integrity of a business, and other
			 similar types of intangible personal property.