WAC 458-15-020 — Application

No agency filings affecting this section since 2003 (1) The application for special valuation under the act shall be submitted to the assessor of the county where the property is located upon forms prescribed by the department of revenue and supplied by the county assessor. (2) Applications shall be filed by October 1 of the calendar year preceding the first assessment year for which the special valuation is sought. (3) Upon receipt of the application the assessor shall verify: (a) The assessed valuation of the building carried on the assessment roll twenty-four months prior to filing the application; (b) The owner of the property; and (c) Legal description and parcel or tax account number. (4) Within ten days after the filing of the application with the county assessor the application for special valuation shall be forwarded to the board for approval or denial. [Statutory Authority: RCW 84.08.010 (2) and 84.08.070 . WSR 87-05-022 (Order PT 87-2), § 458-15-020, filed 2/13/87.]