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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