Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-30-500
Definitions of Terms Used in Wac 458-30-500 Through 458-30-590
Agency filings affecting this section (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. [Statutory Authority: RCW 84.08.010 , 84.08.070 , 84.08.080 , 84.34.141 , 84.34.360 . WSR 15-03-017, § 458-30-500, filed 1/8/15, effective 2/8/15. Statutory Authority: RCW 84.34.141 , 84.34.020 , and 84.34.030 . WSR 02-20-041, § 458-30-500, filed 9/24/02, effective 10/25/02. Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-500, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-500, filed 3/10/87.]
Source: view the official text
In this chapter (40 sections)
- 458-30-200 · Definitions
- 458-30-205 · Department of Revenue—Duties
- 458-30-215 · Application Process
- 458-30-220 · Application Fee
- 458-30-225 · Application for Farm and Agricultural Classification
- 458-30-230 · Application for Open Space Classification
- 458-30-232 · Application for Timber Land Classification
- 458-30-240 · Agreement Relating to Open Space and Timber Land…
- 458-30-242 · Application for Open Space/Farm and Agricultural…
- 458-30-245 · Recording of Documents
- 458-30-250 · Approval Or Denial and Appeal
- 458-30-260 · Valuation Procedures for Farm and Agricultural Land
- 458-30-262 · Agricultural Land Valuation—Interest Rate—Property Tax…
- 458-30-265 · Valuation Cycle
- 458-30-267 · Valuation Procedures for Open Space and Timber Land
- 458-30-270 · Data Relevant to Continuing Eligibility—Assessor May…
- 458-30-275 · Continuing Classification Upon Sale Or Transfer of…
- 458-30-280 · Notice to Withdraw From Classification
- 458-30-285 · Withdrawal From Classification
- 458-30-295 · Removal of Classification
- 458-30-300 · Additional Tax—Withdrawal Or Removal From Classification
- 458-30-305 · Due Date of Additional Tax, Interest, and Penalty Upon…
- 458-30-310 · County Recording Authority—County Financial…
- 458-30-317 · Principal Residence of Farm Operator Or Housing for Farm…
- 458-30-320 · Assessment and Tax Rolls
- 458-30-325 · Transfers Between Classifications—Application for…
- 458-30-330 · Open Space Plan and Public Benefit Rating…
- 458-30-345 · Advisory Committee
- 458-30-355 · Agreement May Be Abrogated by Legislature
- 458-30-500 · Definitions of Terms Used in Wac 458-30-500 Through…
- 458-30-510 · Creation of District—Protest—Adoption of Final Assessment…
- 458-30-520 · Notification of District—Certification by…
- 458-30-525 · Notification of Final Assessment Roll
- 458-30-530 · Notification of Owner Regarding Creation of District
- 458-30-540 · Waiver of Exemption
- 458-30-550 · Exemption—Removal Or Withdrawal
- 458-30-560 · Partial Special Benefit Assessment—Computation
- 458-30-570 · Connection Subsequent to Final Assessment…
- 458-30-590 · Rate of Inflation—Publication—Interest Rate—Calculation
- 458-30-700 · Designated Forest Land—Removal—Change in…