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 Washington Administrative Code (Last Updated: November 23, 2016)
 Title 458. Revenue, Department of
 Chapter 458-53. Property tax annual ratio study.

  Section 458-53-080. Real property sales sample selection.  

Latest version.
  • (1) Sales included. Except as provided in subsection (2) of this section, the sales study shall consider all transactions involving a warranty deed or a real estate contract that occurred during the twelve-month period described in WAC 458-53-070(2). Sales of mobile homes located on land owned by the owner of the mobile home shall also be included in the real property ratio study when the mobile home meets the definition of real property as defined in RCW 84.04.090. Sales of mobile homes on leased land should be included in the invalid sales report utilizing a code 27 and the comment "MH on leased land." In the case of a county generated sales study (see WAC 458-53-100), the county may use a representative sample of all such transactions with the prior written approval of the department.
    (2) Sales excluded. Sales or transfers of real property involving instruments other than a warranty deed or real estate contract shall not be considered in the sales study. The following types of sales transactions are examples of sales to be excluded from the sales study, regardless of the type of sale instrument used. Differences from the numerical coding designations set forth in this example may be used by individual counties with prior approval from the department.
    [Statutory Authority: RCW 84.08.010, 84.08.070, and 84.48.075. WSR 16-11-031, § 458-53-080, filed 5/10/16, effective 6/10/16; WSR 96-05-002, § 458-53-080, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075. WSR 84-14-039 (Order PT 84-2), § 458-53-080, filed 6/29/84; WSR 83-16-050 (Order PT 83-2), § 458-53-080, filed 8/1/83; WSR 79-11-029 (Order PT 79-3), § 458-53-080, filed 10/11/79.]
RCW 84.08.010, 84.08.070, and 84.48.075. WSR 16-11-031, § 458-53-080, filed 5/10/16, effective 6/10/16; WSR 96-05-002, § 458-53-080, filed 2/8/96, effective 3/10/96. Statutory Authority: RCW 84.48.075. WSR 84-14-039 (Order PT 84-2), § 458-53-080, filed 6/29/84; WSR 83-16-050 (Order PT 83-2), § 458-53-080, filed 8/1/83; WSR 79-11-029 (Order PT 79-3), § 458-53-080, filed 10/11/79.

Rules

458-53-070,458-53-100,