Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-53-050
Land Use Stratification, Sales Summary and Abstract Report
Agency filings affecting this section Stratification of the assessment rolls, the annual sales summary, and the abstract report to the department for real property will be based on the following abstract categories: Abstract Category Land Use Code 1. Single family residence 11, 14, 18, 19 2. Multiple family residence 12, 13 3. Manufacturing 21 through 39 4. Commercial 15, 16, 17, 41-49, 50-59, 61-69, 71-79 5. Agricultural 81 6. Agricultural (current use law) 83 7. Forest lands (chapter 84.33 RCW) 88 8. Open space (current use law) 94 9. Timberland (current use law) 95 10. Other 82, 84, 85, 86, 89, 91, 92, 93, 96-99 [Statutory Authority: RCW 84.08.010 , 84.08.070 , and 84.48.075 . WSR 16-11-031, § 458-53-050, filed 5/10/16, effective 6/10/16; WSR 02-14-031, § 458-53-050, filed 6/24/02, effective 7/25/02; WSR 96-05-002, § 458-53-050, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075 . WSR 79-11-029 (Order PT 79-3), § 458-53-050, filed 10/11/79. Formerly WAC 458-52-040.]
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In this chapter (15 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…
- 458-53-210 · Appeals