Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-15 - Historic property
Section 458-15-060 - Processing of the agreement

Universal Citation: WA Admin Code 458-15-060

Current through Register Vol. 24-06, March 15, 2024

Upon receipt from the board of documentation that the property is an eligible historic property and the agreement between the applicant and the board, the assessor shall:

(1) Record the original agreement, the certification and the application with the county recording authority.

(2) Enter upon the assessment rolls for the subsequent year the special valuation as defined in WAC 458-15-015(13).

(3) The assessor shall calculate and enter on the assessment rolls a special value each succeeding year. The property shall receive the special valuation until:

(a) Ten assessment years have elapsed; or

(b) The special valuation is lost through disqualification or removal.

(4) Retain copies of all documents.

Statutory Authority: RCW 84.08.010(2) and 84.08.070. 87-05-022 (Order PT 87-2), § 458-15-060, filed 2/13/87.

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