Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-53 - Property tax annual ratio study
Section 458-53-050 - Land use stratification, sales summary and abstract report
Universal Citation: WA Admin Code 458-53-050
Current through Register Vol. 23-24, December 15, 2023
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 |
Amended by WSR 16-11-031, Filed 5/10/2016, effective 6/10/2016
Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.075. 02-14-031, § 458-53-050, filed 6/24/02, effective 7/25/02; 96-05-002, § 458-53-050, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075. 79-11-029 (Order PT 79-3), § 458-53-050, filed 10/11/79. Formerly WAC 458-52-040.
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