Chapter 458-53 Wac: Property Tax Annual Ratio Study


Published: 2015

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Last Update: 6/24/02





Chapter 458-53 WAC









PROPERTY TAX ANNUAL RATIO STUDY















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WAC Sections

458-53-010

Declaration of purpose.

458-53-020

Definitions.

458-53-030

Stratification of assessment rolls—Real property.

458-53-050

Land use stratification, sales summary and abstract report.

458-53-070

Real property sales studies.

458-53-080

Real property sales sample selection.

458-53-095

Property values used in the ratio study.

458-53-100

County generated sales studies.

458-53-105

Review procedures for county studies.

458-53-130

Real property appraisal studies.

458-53-135

Indicated real property ratio—Computation.

458-53-140

Personal property ratio study.

458-53-160

Indicated personal property ratio—Computation.

458-53-200

Certification of county preliminary and indicated ratios—Review.

458-53-210

Appeals.

DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS CHAPTER

458-53-040
Land Use Code—Ratio study. [Statutory Authority: RCW 84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-040, filed 10/11/79.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.

458-53-051
Ratio determination by land use class. [Statutory Authority: RCW 84.48.075. WSR 86-21-004 (Order PT 86-6), § 458-53-051, filed 10/2/86; WSR 83-16-050 (Order PT 83-2), § 458-53-051, filed 8/1/83.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.

458-53-060
Stratification—Personal property. [Statutory Authority: RCW 84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-060, filed 10/11/79. Formerly WAC 458-52-050.] Repealed by WSR 84-14-039 (Order PT 84-2), filed 6/29/84. Statutory Authority: RCW 84.48.075.

458-53-090
Department generated sales studies. [Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075. WSR 96-05-002, § 458-53-090, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075. WSR 84-14-039 (Order PT 84-2), § 458-53-090, filed 6/29/84; WSR 83-16-050 (Order PT 83-2), § 458-53-090, filed 8/1/83; WSR 79-11-029 (Order PT 79-3), § 458-53-090, filed 10/11/79.] Repealed by WSR 02-14-031, filed 6/24/02, effective 7/25/02. Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.075.

458-53-110
Property values used in the ratio study. [Statutory Authority: RCW 84.48.075 and 84.08.010(2). WSR 89-09-021 (Order PT 89-5), § 458-53-110, filed 4/12/89. Statutory Authority: RCW 84.48.075. WSR 87-12-029 (Order PT 87-5), § 458-53-110, filed 5/29/87; WSR 86-21-004 (Order PT 86-6), § 458-53-110, filed 10/2/86; WSR 84-14-039 (Order PT 84-2), § 458-53-110, filed 6/29/84; WSR 81-22-036 (Order PT 81-15), § 458-53-110, filed 10/30/81; WSR 79-11-029 (Order PT 79-3), § 458-53-110, filed 10/11/79.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.

458-53-120
Review procedures for county studies. [Statutory Authority: RCW 84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-120, filed 10/11/79.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.

458-53-141
Personal property audit selection. [Statutory Authority: RCW 84.48.075. WSR 87-12-029 (Order PT 87-5), § 458-53-141, filed 5/29/87; WSR 84-14-039 (Order PT 84-2), § 458-53-141, filed 6/29/84; WSR 81-22-036 (Order PT 81-15), § 458-53-141, filed 10/30/81.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.

458-53-142
Personal property audit studies—Date of valuation. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 91-01-008, § 458-53-142, filed 12/6/90, effective 1/6/91. Statutory Authority: RCW 84.48.075. WSR 82-24-031 (Order PT 82-9), § 458-53-142, filed 11/23/82.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.

458-53-150
Indicated real property ratio—Computation. [Statutory Authority: RCW 84.08.010 and 84.08.070. WSR 91-01-008, § 458-53-150, filed 12/6/90, effective 1/6/91. Statutory Authority: RCW 84.48.075 and 84.08.010(2). WSR 89-09-021 (Order PT 89-5), § 458-53-150, filed 4/12/89. Statutory Authority: RCW 84.48.075. WSR 86-21-004 (Order PT 86-6), § 458-53-150, filed 10/2/86; WSR 84-14-039 (Order PT 84-2), § 458-53-150, filed 6/29/84; WSR 82-08-061 (Order PT 82-3), § 458-53-150, filed 4/6/82; WSR 81-04-056 (Order PT 81-5), § 458-53-150, filed 2/4/81; WSR 79-11-029 (Order PT 79-3), § 458-53-150, filed 10/11/79. Formerly WAC 458-52-090.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.

458-53-163
Mobile homes—Use in study. [Statutory Authority: RCW 84.48.075 and 84.08.010(2). WSR 89-09-021 (Order PT 89-5), § 458-53-163, filed 4/12/89. Statutory Authority: RCW 84.48.075. WSR 87-12-029 (Order PT 87-5), § 458-53-163, filed 5/29/87; WSR 84-14-039 (Order PT 84-2), § 458-53-163, filed 6/29/84.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.

458-53-165
Property not properly valued—Use in study. [Statutory Authority: RCW 84.48.075. WSR 84-14-039 (Order PT 84-2), § 458-53-165, filed 6/29/84; WSR 83-16-050 (Order PT 83-2), § 458-53-165, filed 8/1/83.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.

458-53-170
Final indicated ratio—Computation. [Statutory Authority: RCW 84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-170, filed 10/11/79. Formerly WAC 458-52-110.] Repealed by WSR 84-14-039 (Order PT 84-2), filed 6/29/84. Statutory Authority: RCW 84.48.075.

458-53-180
Use of indicated ratios. [Statutory Authority: RCW 84.48.075. WSR 84-14-039 (Order PT 84-2), § 458-53-180, filed 6/29/84; WSR 79-11-029 (Order PT 79-3), § 458-53-180, filed 10/11/79. Formerly WAC 458-52-120.] Repealed by WSR 96-05-002, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.08.010, 84.08.070 and 84.48.075.

458-53-190
County assessor's review. [Statutory Authority: RCW 84.48.075. WSR 79-11-029 (Order PT 79-3), § 458-53-190, filed 10/11/79. Formerly WAC 458-52-130.] Repealed by WSR 84-14-039 (Order PT 84-2), filed 6/29/84. Statutory Authority: RCW 84.48.075.

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