H-0847.1 _______________________________________________
HOUSE BILL 1994
_______________________________________________
State of Washington 52nd Legislature 1991 Regular Session
By Representative Rust.
Read first time February 18, 1991. Referred to Committee on Local Government.
AN ACT Relating to counties; amending RCW 36.21.011, 36.21.015, 58.08.040, 82.01.090, 84.08.130, 84.08.140, 84.12.360, 84.12.370, 84.16.090, 84.16.120, 84.16.130, 84.33.130, 84.34.230, 84.40.0301, 84.40.045, 84.40.080, 84.40.090, 84.40.170, 84.41.070, 84.44.010, 84.48.010, 84.48.050, 84.48.110, 84.48.120, 84.48.150, 84.55.005, 84.56.050, 84.56.290, 84.56.310, 84.56.340, 84.60.020, 84.60.050, 84.64.010, 84.69.020, 84.69.030, 84.69.070, 84.69.110, 84.69.120, and 84.70.010; adding a new section to chapter 82.03 RCW; adding a new section to chapter 84.48 RCW; decodifying RCW 84.28.005, 84.28.006, 84.28.010, 84.28.020, 84.28.050, 84.28.060, 84.28.063, 84.28.065, 84.28.080, 84.28.090, 84.28.095, 84.28.100, 84.28.110, 84.28.140, 84.28.150, 84.28.160, 84.28.170, 84.28.200, 84.28.205, 84.28.210, and 84.28.215; repealing RCW 36.21.020, 36.21.030, 36.21.070, 36.21.080, 36.21.090, 84.04.043, 84.08.110, 84.36.300, 84.36.310, 84.36.320, 84.36.330, 84.40.100, 84.40.150, 84.40.330, 84.40A.020, 84.40A.030, 84.40A.040, 84.40A.050, 84.41.090, 84.44.040, 84.44.060, and 84.44.070; and prescribing penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 36.21.011 and 1973 1st ex.s. c 11 s 1 are each amended to read as follows:
Any
assessor who deems it necessary to enable him or her to complete the
listing and the valuation of the property of his or her county within
the time prescribed by law, (1) may appoint one or more well qualified persons
to act as ((his)) assistants or deputies who shall not engage in the
private practice of appraising within the county ((in which he is)) where
employed without the written permission of the county assessor filed with the
county auditor; and each such assistant or deputy so appointed shall, under the
direction of the assessor, after taking the required oath, perform all the
duties enjoined upon, vested in or imposed upon assessors, and (2) may contract
with any persons, firms or corporations, who are expert appraisers, to assist
in the valuation of property.
To assist each assessor in obtaining adequate and well qualified assistants or deputies, the state department of personnel, after consultation with the Washington state association of county assessors, the Washington state association of counties, and the department of revenue, shall establish by July 1, 1967, and shall thereafter maintain, a classification and salary plan for those employees of an assessor who act as appraisers. The plan shall recommend the salary range and employment qualifications for each position encompassed by it, and shall, to the fullest extent practicable, conform to the classification plan, salary schedules and employment qualifications for state employees performing similar appraisal functions.
((If))
An assessor who intends to put such plan into effect ((in his
county, he)) shall inform the department of revenue and the ((board of))
county ((commissioners)) legislative authority of this intent in
writing. The department of revenue and the ((board)) authority
may thereupon each designate a representative, and such representative or
representatives as may be designated by the department of revenue or the ((board))
legislative authority, or both, shall form with the assessor a
committee. The committee so formed may, by unanimous vote only, determine the
required number of certified appraiser positions and their salaries necessary
to enable the county assessor to carry out the requirements relating to
revaluation of property in chapter 84.41 RCW. The determination of the
committee shall be certified to the ((board of)) county ((commissioners))
legislative authority. The committee provided for herein may be formed
only once in a period of four calendar years.
After
such determination, the assessor may provide, in each of ((his)) the
four next succeeding annual budget estimates, for as many positions as are
established in such determination. Each ((board of)) county ((commissioners))
legislative authority to which such a budget estimate is submitted shall
allow sufficient funds for such positions. An employee may be appointed to a
position covered by the plan only if the employee meets the employment
qualifications established by the plan.
Sec. 2. RCW 36.21.015 and 1977 c 75 s 30 are each amended to read as follows:
Any person having the responsibility of valuing real property for purposes of taxation including persons acting as assistants or deputies to a county assessor under RCW 36.21.011 as now or hereafter amended, shall have first:
(1) Graduated from an accredited high school or passed a high school equivalency examination;
(2) Had at least one year of experience in transactions involving real property, in appraisal of real property, or in assessment of real property, or at least one year of experience in a combination of the three;
(3) Become knowledgeable in repair and remodeling of buildings and improvement of land, and in the significance of locality and area to the value of real property; and
(4) Become knowledgeable in the standards for appraising property set forth by the department of revenue.
The
department of personnel shall prepare with the advice of the department of
revenue and administer an examination on the subjects of subsections (3) and
(4) of this section, and no person shall assess real property for
purposes of taxation without having passed said examination. A person passing
said examination shall be certified accordingly by the director of the
department of personnel((: PROVIDED, HOWEVER, That this section shall not
apply to any person who shall have either:
(1)
Been certified as a real property appraiser by the department of personnel
prior to May 21, 1971; or
(2)
Attended and satisfactorily completed the assessor's school operated jointly by
the department of revenue and the Washington state assessors association prior
to August 9, 1971)).
Sec. 3. RCW 58.08.040 and 1989 c 378 s 2 are each amended to read as follows:
Any
person filing a plat, replat, altered plat, or binding site plan((,
or condominium plan)) subsequent to May 31st in any year and prior to the
date of the collection of taxes, shall deposit with the county treasurer a sum
equal to the product of the county assessor's latest valuation on the
unimproved property in such subdivision multiplied by the current year's dollar
rate increased by twenty-five percent on the property platted. The treasurer's
receipt for said amount shall be taken by the auditor as evidence of the
payment of the tax. The treasurer shall appropriate so much of said deposit as
will pay the taxes on the said property when the tax rolls are placed in his or
her hands for collection, and in case the sum deposited is in excess of the
amount necessary for the payment of the said taxes, the treasurer shall return,
to the party depositing, the amount of said excess, taking his or her
receipt therefor, which receipt shall be accepted for its face value on the
treasurer's quarterly settlement with the county auditor.
Sec. 4. RCW 82.01.090 and 1967 ex.s. c 26 s 6 are each amended to read as follows:
Except
for the powers and duties devolved upon the board of tax appeals by the
provisions of RCW 82.03.010 through 82.03.190, the director of revenue shall,
after July 1, 1967, exercise those powers, duties and functions theretofore
vested in the tax commission of the state of Washington, including all powers,
duties and functions of the commission acting as the commission or as the ((state
board)) department of ((equalization)) revenue or in
any other capacity.
NEW SECTION. Sec. 5. A new section is added to chapter 82.03 RCW to read as follows:
In all appeals taken pursuant to RCW 84.08.130 the assessor or taxpayer shall submit evidence of comparable sales to be used in a hearing to the board and to all parties at least ten business days in advance of such hearing. Failure to comply with the requirements set forth in this section shall be grounds for the board, upon objection, to continue the hearing or refuse to consider evidence not timely submitted.
Sec. 6. RCW 84.08.130 and 1989 c 378 s 7 are each amended to read as follows:
(1) Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the county auditor a notice of appeal in duplicate within thirty days after the mailing of the decision of such board of equalization, which notice shall specify the actions complained of, and said auditor shall forthwith transmit one of said notices to the board of tax appeals; and in like manner any county assessor may appeal to the board of tax appeals from any action of any county board of equalization. There shall be no fee charged for the filing of an appeal. The petitioner shall provide a copy of the notice of appeal to all named parties within the time period provided in the rules of practice and procedure of the board of tax appeals. Appeals which are not filed as provided in this section shall be continued or dismissed. The board of tax appeals shall require the board appealed from to file a true and correct copy of its decision in such action and all evidence taken in connection therewith, and may receive further evidence, and shall make such order as in its judgment is just and proper.
(2) The board of tax appeals may enter an order, pursuant to subsection (1) of this section, that has effect up to the end of the assessment cycle used by the assessor, if there has been no intervening change in the assessed value during that time.
Sec. 7. RCW 84.08.140 and 1975 1st ex.s. c 278 s 157 are each amended to read as follows:
Any
taxpayer feeling aggrieved by the levy or levies of any taxing district except
levies authorized by a vote of the people of the district may appeal therefrom
to the department of revenue as hereinafter provided. Such taxpayer, upon the
execution of a bond, with two or more sufficient sureties to be approved by the
county auditor, payable to the state of Washington, in the penal sum of two
hundred dollars and conditioned that if the petitioner shall fail in his appeal
for a reduction of said levy or levies ((he)) the taxpayer will
pay the taxable costs of the hearings hereinafter provided, not exceeding the
amount of such bond, may file a written complaint with the county auditor
wherein such taxing district is located not later than ten days after the
making and entering of such levy or levies, setting forth in such form and
detail as the department of revenue shall by general rule prescribe, ((his))
the taxpayer's objections to such levy or levies. Upon the filing of
such complaint, the county auditor shall immediately transmit a certified copy
thereof, together with a copy of the budget or estimates of such taxing
district as finally adopted, including estimated revenues and such other
information as the department of revenue shall by rule require, to the
department of revenue. The department of revenue shall fix a date for a
hearing on said complaint at the earliest convenient time after receipt of said
record, which hearing shall be held in the county in which said taxing district
is located, and notice of such hearing shall be given to the officials of such
taxing district, charged with determining the amount of its levies, and to the
taxpayer on said complaint by registered mail at least five days prior to the
date of said hearing. At such hearings all interested parties may be heard and
the department of revenue shall receive all competent evidence. After such
hearing, the department of revenue shall either affirm or decrease the levy or
levies complained of, in accordance with the evidence, and shall thereupon
certify its action with respect thereto to the county auditor, who, in turn,
shall certify it to the taxing district or districts affected, and the action
of the department of revenue with respect to such levy or levies shall be final
and conclusive.
Sec. 8. RCW 84.12.360 and 1987 c 153 s 3 are each amended to read as follows:
The
actual cash value of the operating property assessed to a company, as fixed and
determined by the ((state board)) department of ((equalization))
revenue, shall be apportioned by the department of revenue to the
respective counties and to the taxing districts thereof wherein such property
is located in the following manner:
(1) Property of steam, suburban, and interurban railroad companies, telegraph companies and pipe line companies--upon the basis of that proportion of the value of the total operating property within the state which the mileage of track, as classified by the department of revenue (in case of railroads), mileage of wire (in the case of telegraph companies), and mileage of pipe line (in the case of pipe line companies) within each county or taxing district bears to the total mileage thereof within the state, at the end of the calendar year last past. For the purpose of such apportionment the department may classify railroad track.
(2) Property of street railroad companies, telephone companies, electric light and power companies, gas companies, water companies, heating companies and toll bridge companies--upon the basis of relative value of the operating property within each county and taxing district to the value of the total operating property within the state to be determined by such factors as the department of revenue shall deem proper.
(3) Planes or other aircraft of airplane companies and watercraft of steamboat companies--upon the basis of such factor or factors of allocation, to be determined by the department of revenue, as will secure a substantially fair and equitable division between counties and other taxing districts.
All
other property of airplane companies and steamboat companies‑‑upon
the basis set forth in ((subdivision)) subsection (2) ((hereof))
of this section.
The basis of apportionment with reference to all public utility companies above prescribed shall not be deemed exclusive and the department of revenue in apportioning values of such companies may also take into consideration such other information, facts, circumstances, or allocation factors as will enable it to make a substantially just and correct valuation of the operating property of such companies within the state and within each county thereof.
Sec. 9. RCW 84.12.370 and 1975 1st ex.s. c 278 s 171 are each amended to read as follows:
When
the ((state board)) department of ((equalization)) revenue
shall have determined the equalized assessed value of the operating property of
each company in each of the respective counties and in the taxing districts
thereof, as hereinabove provided, the department of revenue shall certify such
equalized assessed value to the county assessor of the proper county. The
county assessor shall enter the company's real operating property upon the real
property tax rolls and the company's personal operating property upon the
personal property tax rolls of ((his)) the county assessor's
county, together with the values so apportioned, and the same shall be and
constitute the assessed valuation of the operating property of the company in
such county and the taxing districts therein for that year, upon which taxes
shall be levied and collected in the same manner as on the general property of
such county.
Sec. 10. RCW 84.16.090 and 1975 1st ex.s. c 278 s 181 are each amended to read as follows:
Upon
the assessment roll shall be placed after the name of each company a general
description of the operating property of the company, which shall be considered
sufficient if described in the language of subdivision (3) of RCW 84.16.010 or
otherwise, following which shall be entered the actual cash value of the
operating property as determined by the department of revenue. No assessment shall
be invalid by a mistake in the name of the company assessed, by omission of the
name of the owner or by the entry of a name other than that of the true owner.
When the department of revenue shall have prepared the assessment roll and
entered thereon the actual cash value of the operating property of the company,
as herein required, it shall notify the company by mail of the valuation
determined by it and entered upon said roll; and thereupon such valuation shall
become the actual cash value of the operating property of the company, subject
to revision or correction by the ((state board)) department of ((equalization))
revenue as hereinafter provided; and shall be the valuation upon which,
after equalization by the ((state board)) department of ((equalization))
revenue as hereinafter provided, the taxes of such company shall be
based and computed.
Sec. 11. RCW 84.16.120 and 1961 c 15 s 84.16.120 are each amended to read as follows:
The
actual cash value of the property of each company as fixed and determined by
the ((state board)) department of ((equalization)) revenue
as herein provided shall be apportioned to the respective counties in the
following manner:
(1) If all the operating property of the company is situated entirely within a county and none of such property is located within, extends into, or through or is operated into or through any other county, the entire value thereof shall be apportioned to the county within which such property is situate, located and operated.
(2) If the operating property of any company is situated or located within, extends into or is operated into or through more than one county, the value thereof shall be apportioned to the respective counties into or through which its cars are operated in the proportion that the length of main line track of the respective railroads moving such cars in such counties bears to the total length of main line track of such respective railroads in this state.
(3) If the property of any company is of such character that it will not be reasonable, feasible or fair to apportion the value as hereinabove provided, the value thereof shall be apportioned between the respective counties into or through which such property extends or is operated or in which the same is located in such manner as may be reasonable, feasible and fair.
Sec. 12. RCW 84.16.130 and 1975 1st ex.s. c 278 s 183 are each amended to read as follows:
When
the ((state board)) department of ((equalization)) revenue
shall have determined the equalized or assessed value of the operating property
of each company in the respective counties as hereinabove provided, the
department of revenue shall certify such equalized or assessed value to the
county assessor of the proper county; and the county assessor shall apportion
and distribute such assessed or equalized valuation to and between the several
taxing districts of ((his)) the county assessor's county entitled
to a proportionate value thereof in the manner prescribed in RCW 84.16.120 for
apportionment of values between counties. The county assessor shall enter such
assessment upon the personal property tax rolls of ((his)) the county
assessor's county, together with the values so apportioned, and the same
shall be and constitute the assessed valuation of the operating company in such
county for that year, upon which taxes shall be levied and collected the same
as on general property of the county.
Sec. 13. RCW 84.33.130 and 1986 c 100 s 57 are each amended to read as follows:
(1) An owner of land desiring that it be designated as forest land and valued pursuant to RCW 84.33.120 as of January 1 of any year commencing with 1972 shall make application to the county assessor before such January 1.
(2) The application shall be made upon forms prepared by the department of revenue and supplied by the county assessor, and shall include the following:
(a) A
legal description of or assessor's ((tax lot)) parcel numbers for
all land the applicant desires to be designated as forest land;
(b) The date or dates of acquisition of such land;
(c) A brief description of the timber on such land, or if the timber has been harvested, the owner's plan for restocking;
(d) Whether there is a forest management plan for such land;
(e) If so, the nature and extent of implementation of such plan;
(f) Whether such land is used for grazing;
(g) Whether such land has been subdivided or a plat filed with respect thereto;
(h) Whether such land and the applicant are in compliance with the restocking, forest management, fire protection, insect and disease control and forest debris provisions of Title 76 RCW or any applicable regulations thereunder;
(i) Whether such land is subject to forest fire protection assessments pursuant to RCW 76.04.610;
(j) Whether such land is subject to a lease, option or other right which permits it to be used for any purpose other than growing and harvesting timber;
(k) A summary of the past experience and activity of the applicant in growing and harvesting timber;
(l) A summary of current and continuing activity of the applicant in growing and harvesting timber;
(m) A statement that the applicant is aware of the potential tax liability involved when such land ceases to be designated as forest land;
(n) An affirmation that the statements contained in the application are true and that the land described in the application is, by itself or with other forest land not included in the application, in contiguous ownership of twenty or more acres which is primarily devoted to and used for growing and harvesting timber.
The assessor shall afford the applicant an opportunity to be heard if the application so requests.
(3) The assessor shall act upon the application with due regard to all relevant evidence and without any one or more items of evidence necessarily being determinative, except that the application may be denied for one of the following reasons, without regard to other items:
(a) The land does not contain either a "merchantable stand of timber" or an "adequate stocking" as defined in RCW 76.08.010, or any laws or regulations adopted to replace such minimum standards, except this reason (a) shall not alone be sufficient for denial of the application (i) if such land has been recently harvested or supports a growth of brush or noncommercial type timber, and the application includes a plan for restocking within three years or such longer period necessitated by unavailability of seed or seedlings, or (ii) if only isolated areas within such land do not meet such minimum standards due to rock outcroppings, swamps, unproductive soil or other natural conditions;
(b) The applicant, with respect to such land, has failed to comply with a final administrative or judicial order with respect to a violation of the restocking, forest management, fire protection, insect and disease control and forest debris provisions of Title 76 RCW or any applicable regulations thereunder;
(c) The land abuts a body of salt water and lies between the line of ordinary high tide and a line paralleling such ordinary high tide line and two hundred feet horizontally landward therefrom, except that if the higher and better use determined by the assessor to exist for such land would not be permitted or economically feasible by virtue of any federal, state or local law or regulation such land shall be assessed and valued pursuant to the procedures set forth in RCW 84.33.110 and 84.33.120 without being designated. The application shall be deemed to have been approved unless, prior to May 1, of the year after such application was mailed or delivered to the assessor, he or she shall notify the applicant in writing of the extent to which the application is denied.
(4) An owner who receives notice pursuant to subsection (3) of this section that his or her application has been denied may appeal such denial to the county board of equalization.
Sec. 14. RCW 84.34.230 and 1973 1st ex.s. c 195 s 94 are each amended to read as follows:
For
the purpose of acquiring conservation futures as well as other rights and
interests in real property pursuant to RCW 84.34.210 and 84.34.220, a county
may levy an amount not to exceed six and one-quarter cents per thousand dollars
of assessed valuation against the assessed valuation of all taxable property
within the county((, which levy shall be in addition to that authorized by
RCW 84.52.050 and 84.52.043)).
Sec. 15. RCW 84.40.0301 and 1971 ex.s. c 288 s 2 are each amended to read as follows:
(((1)))
Upon review by any court, or appellate body, of a determination of the
valuation of property for purposes of taxation, it shall be presumed that the
determination of the public official charged with the duty of establishing such
value is correct but this presumption shall not be a defense against any
correction indicated by clear, cogent and convincing evidence.
(((2)
In any administrative or judicial proceeding pending upon May 21, 1971 or
arising from the property revaluation under the provisions of section 4,
chapter 282, Laws of 1969 ex. sess., and section 1, chapter 95, Laws of 1970
ex. sess., the provisions of this section will apply. This paragraph shall not
be construed so as to limit in any way the provisions of subsection (1) of this
section.))
Sec. 16. RCW 84.40.045 and 1977 ex.s. c 181 s 1 are each amended to read as follows:
The assessor shall give notice of any change in the true and fair value of real property for the tract or lot of land and any improvements thereon no later than thirty days after appraisal: PROVIDED, That no such notice shall be mailed during the period from January 15 to February 15 of each year: PROVIDED FURTHER, That no notice need be sent with respect to changes in valuation of forest land made pursuant to chapter 84.33 RCW.
The notice shall contain a statement of both the prior and the new true and fair value and the ratio of the assessed value to the true and fair value on which the assessment of the property is based, stating separately land and improvement values, and a brief statement of the procedure for appeal to the board of equalization and the time, date, and place of the meetings of the board.
The notice shall be mailed by the assessor to the taxpayer.
If any
taxpayer, as shown by the tax rolls, holds solely a security interest in the
real property which is the subject of the notice, pursuant to a mortgage,
contract of sale, or deed of trust, such taxpayer shall, upon written request
of the assessor, supply, within thirty days of receipt of such request, to the
assessor the name and address of the person making payments pursuant to the
mortgage, contract of sale, or deed of trust, and thereafter such person shall
also receive a copy of the notice provided for in this section. Willful
failure to comply with such request within the time limitation provided for
herein shall make such taxpayer subject to a maximum civil penalty of
five ((dollars for each parcel of real property within the scope of the
request in which it holds the security interest, the aggregate of such
penalties in any one year not to exceed five)) thousand dollars. The
penalties provided for herein shall be recoverable in an action by the county
prosecutor, and when recovered shall be deposited in the county current expense
fund. The assessor shall make the request provided for by this section during
the month of January.
Sec. 17. RCW 84.40.080 and 1973 2nd ex.s. c 8 s 1 are each amended to read as follows:
((The))
An assessor((, upon his own motion, or upon the application of any
taxpayer,)) shall enter ((in the detail and assessment list of the
current)) on the assessment roll in any year any property shown to
have been omitted from the assessment ((list)) roll of any
preceding year, at the ((valuation of that)) value for the preceding
year, or if not then valued, at such ((valuation)) value as the
assessor shall determine ((from)) for the preceding year, and
such ((valuation)) value shall be stated ((in a separate line))
separately from the ((valuation)) value of ((the
current)) any other year. ((Where improvements have not been
valued and assessed as a part of the real estate upon which the same may be
located, as evidenced by the assessment rolls, they may be separately valued
and assessed as omitted property under this section)) When any
improvement has not been placed on an assessment roll as a part of the real
estate upon which it is located, the improvement may, subject to RCW 84.40.085,
be subsequently placed upon the assessment roll regardless of whether any other
improvement on the real estate is listed on the assessment roll. For purposes
of this section it is immaterial whether an assessment roll lists each
improvement separately: PROVIDED, That no such assessment shall be made in
any case where a bona fide purchaser, encumbrancer, or contract buyer has
acquired any interest in said property prior to the time such improvements are
assessed. When such an omitted assessment is made, the taxes levied thereon
may be paid within one year of the due date of the taxes for the year in which
the assessment is made without penalty or interest: AND PROVIDED FURTHER, That
in the assessment of personal property, the assessor shall assess the omitted
value not reported by the taxpayer as evidenced by an inspection of either the
property or the books and records of said taxpayer by the assessor.
Sec. 18. RCW 84.40.090 and 1961 c 15 s 84.40.090 are each amended to read as follows:
It
shall be the duty of assessors, when assessing real or personal property, to
designate the name or number of each taxing and road district in which each
person and each description of property assessed is liable for taxes((,
which designation shall be made by writing the name or number of the districts
opposite each assessment in the column provided for that purpose in the detail
and assessment list)). When the real and personal property of any person
is assessable in several taxing districts and/or road districts, the amount in
each shall be assessed ((on separate detail and assessment lists, and all
property assessable in incorporated cities or towns shall be assessed in
consecutive books, where more than one book is necessary, separate from outside
property and separately, and the name of the owner, if known, together with his
post office address, placed opposite each amount)) separately.
Sec. 19. RCW 84.40.170 and 1961 c 15 s 84.40.170 are each amended to read as follows:
(1)
In all cases of irregular subdivided tracts or lots of land other than any
regular government subdivision the county assessor shall outline a plat of such
tracts or lots and notify the owner or owners thereof with a request to have
the same surveyed by the county engineer, and cause the same to be platted into
numbered (or lettered) lots or tracts: PROVIDED, HOWEVER, That where any
county has in its possession the correct field notes of any such tract or lot
of land a new survey shall not be necessary, but such tracts may be mapped from
such field notes. In case the owner of such tracts or lots neglects or refuses
to have the same surveyed or platted, the county assessor shall notify the ((board
of)) county ((commissioners)) legislative authority in and
for the county, who may order and direct the county engineer to make the proper
survey and plat of the tracts and lots. A plat shall be made on which said
tracts or lots of land shall be accurately described by lines, and numbered (or
lettered), which numbers (or letters) together with number of the section,
township and range shall be distinctly marked on such plat, and the field notes
of all such tracts or lots of land shall describe each tract or lot according
to the survey, and such tract or lot shall be numbered (or lettered) to
correspond with its number (or letter) on the map. The plat shall be given a
designated name by the surveyor thereof. When the survey, plat, field notes
and name of plat, shall have been approved by the ((board of)) county ((commissioners))
legislative authority, the plat and field notes shall be filed and
recorded in the office of the county auditor, and the description of any tract
or lot of land described in said plats by number (or letter), section, township
and range, shall be a sufficient and legal description for revenue and all
other purposes.
(2) If the county performs the duties under subsection (1) of this section, the county assessor may charge for actual costs and file a lien against the subject property if the costs are not repaid within ninety days of notice of completion, which may be collected as if such charges had been levied as a property tax.
Sec. 20. RCW 84.41.070 and 1975 1st ex.s. c 278 s 198 are each amended to read as follows:
If the
department of revenue finds upon its own investigation, or upon a showing by
others, that the revaluation program for any county is not proceeding for any
reason as herein directed, ((or is not proceeding for any reason with
sufficient rapidity to be completed before June 1, 1958,)) the department
of revenue shall advise both the ((board of)) county ((commissioners))
legislative authority and the county assessor of such finding. Within
thirty days after receiving such advice, the ((board of)) county ((commissioners))
legislative authority, at regular or special session, either (1) shall
authorize such expenditures as will enable the assessor to complete the
revaluation program as herein directed, or (2) shall direct the assessor to
request special assistance from the department of revenue for aid in
effectuating the county's revaluation program.
Sec. 21. RCW 84.44.010 and 1961 c 15 s 84.44.010 are each amended to read as follows:
Personal
property, except such as is required in this title to be listed and assessed
otherwise, shall be listed and assessed in the county where it is situated. ((The
personal property pertaining to the business of a merchant or of a manufacturer
shall be listed in the town or place where his business is carried on.))
Sec. 22. RCW 84.48.010 and 1988 c 222 s 20 are each amended to read as follows:
Prior
to July 15th, the county legislative authority shall form a board for the
equalization of the assessment of the property of the county. The members of
said board shall receive a per diem amount as set by the county legislative
authority for each day of actual attendance of the meeting of the board of
equalization to be paid out of the current expense fund of the county:
PROVIDED, That when the county legislative authority constitute the board they
shall only receive their compensation as members of the county legislative
authority. The board of equalization shall meet in open session for this
purpose annually on the 15th day of July and, having each taken an oath fairly
and impartially to perform their duties as members of such board, they shall
examine and compare the returns of the assessment of the property ((of the
county)) presented in an individual appeal and proceed to equalize
the same, so that each tract or lot of real property and each article or class
of personal property shall be entered on the assessment list at its true and
fair value, according to the measure of value used by the county assessor in
such assessment year, which is presumed to be correct pursuant to RCW 84.40.0301,
and subject to the following rules:
First. They shall raise the valuation of each tract or lot or item of real property which is returned below its true and fair value to such price or sum as to be the true and fair value thereof, after at least five days' notice shall have been given in writing to the owner or agent.
Second. They shall reduce the valuation of each tract or lot or item which is returned above its true and fair value to such price or sum as to be the true and fair value thereof.
Third. They shall raise the valuation of each class of personal property which is returned below its true and fair value to such price or sum as to be the true and fair value thereof, and they shall raise the aggregate value of the personal property of each individual whenever the aggregate value is less than the true valuation of the taxable personal property possessed by such individual, to such sum or amount as to be the true value thereof, after at least five days' notice shall have been given in writing to the owner or agent thereof.
Fourth. They shall reduce the valuation of each class of personal property enumerated on the detail and assessment list of the current year, which is returned above its true and fair value, to such price or sum as to be the true and fair value thereof; and they shall reduce the aggregate valuation of the personal property of such individual who has been assessed at too large a sum to such sum or amount as was the true and fair value of the personal property.
Fifth. The board may review all claims for either real or personal property tax exemption as determined by the county assessor, and shall consider any taxpayer appeals from the decision of the assessor thereon to determine (1) if the taxpayer is entitled to an exemption, and (2) if so, the amount thereof.
The clerk of the board shall keep an accurate journal or record of the proceedings and orders of said board showing the facts and evidence upon which their action is based, and the said record shall be published the same as other proceedings of county legislative authority, and shall make a true record of the changes of the descriptions and assessed values ordered by the county board of equalization. The assessor shall correct the real and personal assessment rolls in accordance with the changes made by the said county board of equalization, and the assessor shall make duplicate abstracts of such corrected values, one copy of which shall be retained in the office, and one copy forwarded to the department of revenue on or before the eighteenth day of August next following the meeting of the county board of equalization.
The county board of equalization shall meet on the 15th day of July and may continue in session and adjourn from time to time during a period not to exceed four weeks, but shall remain in session not less than three days: PROVIDED, That the county board of equalization with the approval of the county legislative authority may convene at any time when petitions filed exceed twenty-five, or ten percent of the number of appeals filed in the preceding year, whichever is greater.
No taxes, except special taxes, shall be extended upon the tax rolls until the property valuations are equalized by the department of revenue for the purpose of raising the state revenue.
County legislative authorities as such shall at no time have any authority to change the valuation of the property of any person or to release or commute in whole or in part the taxes due on the property of any person.
Sec. 23. RCW 84.48.050 and 1961 c 15 s 84.48.050 are each amended to read as follows:
The
county assessor shall, on or before the fifteenth day of January in each year,
make out and transmit to the state auditor, in such form as may be prescribed,
a complete abstract of the tax rolls of the county, showing the number of acres
of land assessed, the value of such land, including the structures thereon; the
value of town and city lots, including structures; the total value of all
taxable personal property in the county; the aggregate amount of all taxable
property in the county; the total amount as equalized and the total amount of
taxes levied in the county for state, county, city and other taxing district
purposes, for that year. Should the assessor of any county fail to transmit to
the ((state board)) department of ((equalization)) revenue
the abstract provided for in RCW 84.48.010 by the ((time the state board of
equalization convenes)) eighteenth of August next following the meeting
of the county board of equalization, and if, by reason of such failure to
transmit such abstract, any county shall fail to collect and pay to the state
its due proportion of the state tax for any year, the ((state board)) department
of ((equalization)) revenue shall, at its next annual session,
ascertain what amount of state tax said county has failed to collect, and
certify the same to the state auditor, who shall charge the amount to the
proper county and notify the auditor of said county of the amount of said
charge; said sum shall be due and payable immediately by warrant in favor of
the state on the current expense fund of said county.
Sec. 24. RCW 84.48.110 and 1987 c 168 s 1 are each amended to read as follows:
Within
three days after the record of the proceedings of the ((state board)) department
of ((equalization)) revenue is certified by the director of the
department, the department shall transmit to each county assessor a copy of the
record of the proceedings of the ((board)) department, specifying
the amount to be levied and collected on said assessment books for state
purposes for such year, and in addition thereto it shall certify to each county
assessor the amount due to each state fund and unpaid from such county for the
fifth preceding year, and such delinquent state taxes shall be added to the
amount levied for the current year. The department shall close the account of
each county for the fifth preceding year and charge the amount of such
delinquency to the tax levy of the current year. These delinquent taxes shall
not be subject to chapter 84.55 RCW. All taxes collected on and after the
first day of July last preceding such certificate, on account of delinquent
state taxes for the fifth preceding year shall belong to the county and by the
county treasurer be credited to the current expense fund of the county in which
collected.
Sec. 25. RCW 84.48.120 and 1987 c 168 s 2 are each amended to read as follows:
It
shall be the duty of the county assessor of each county, when he shall have
received from the state department of revenue the assessed valuation of the
property of railroad and other companies assessed by the department of revenue
and apportioned to the county, and placed the same on the tax rolls, and
received the report of the department of revenue of the amount of taxes levied
for state purposes, to compute the required percent on the assessed value of
property in the county, and such state taxes shall be extended on the tax rolls
in the proper column: PROVIDED, That the rates so computed shall not be such
as to raise a surplus of more than five percent over the total amount required
by the ((state board)) department of ((equalization)) revenue:
PROVIDED FURTHER, That any surplus raised shall be remitted to the state in
accordance with RCW 84.56.280.
Sec. 26. RCW 84.48.150 and 1973 1st ex.s. c 30 s 1 are each amended to read as follows:
The assessor shall, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make available to said taxpayer a compilation of comparable sales utilized by the assessor in establishing such taxpayer's property valuation. If valuation criteria other than comparable sales were used, the assessor shall furnish the taxpayer with such other factors and the addresses of such other property used in making the determination of value.
The
assessor shall within ((thirty)) sixty days of such request but
at least ten business days prior to such taxpayer's appearance before the board
of equalization make available to the taxpayer the valuation criteria and/or
comparable((s)) sales which shall not be subsequently changed ((or
modified)) by the assessor ((during review or appeal proceedings))
unless the assessor has found new evidence supporting the assessor's valuation,
in which situation the assessor shall provide such additional evidence to the
taxpayer and the board of equalization at least ten business days prior
to the hearing ((on appeal or review proceedings)) at the board of
equalization. A taxpayer who lists comparable sales on ((his)) a
notice of appeal ((shall not thereafter use other comparables during the
review of appeal proceedings: PROVIDED, That the taxpayer may change the
comparable sales he is using in proceedings subsequent to the county board of
equalization only if he provides a listing of such different comparables to the
assessor at least five business days prior to such subsequent proceedings:
PROVIDED FURTHER, That the board of equalization may waive the requirements
contained in the preceding proviso or allow the assessor a continuance of
reasonable duration to check the comparables furnished by the taxpayer)) shall
not subsequently change such sales unless the taxpayer has found new evidence
supporting the taxpayer's proposed valuation in which case the taxpayer shall
provide such additional evidence to the assessor and board of equalization at
least ten business days prior to the hearing. If either the assessor or
taxpayer do not meet the requirements of this section the board of equalization
may continue the hearing to provide the parties an opportunity to review all
evidence or, upon objection, refuse to consider sales not submitted in a timely
manner.
NEW SECTION. Sec. 27. A new section is added to chapter 84.48 RCW to read as follows:
The board of equalization may enter an order that has effect up to the end of the assessment cycle used by the assessor, if there has been no intervening change in the assessed value during that time.
Sec. 28. RCW 84.55.005 and 1983 1st ex.s. c 62 s 11 are each amended to read as follows:
As
used in this chapter, the term "regular property taxes" has the
meaning given it in RCW 84.04.140, and also includes amounts received in lieu
of regular property taxes ((under RCW 84.09.080)).
Sec. 29. RCW 84.56.050 and 1963 c 94 s 1 are each amended to read as follows:
On
receiving the tax rolls the treasurer shall post all real and personal property
taxes from said rolls to the treasurer's tax segregation register, and shall
carry forward to the current tax rolls, or if he or she so elects to a
separate card or other record of delinquencies, a memorandum of all delinquent
taxes on each and every description of property, and enter the same opposite or
under the property upon which the said taxes are delinquent, in a space provided
for that purpose, showing the amounts for each year. The treasurer shall
notify each taxpayer in ((his)) the county, at the expense of the
county, of the amount of ((his)) the real and personal property,
and the total amount of tax due on the same; and the treasurer shall ((either))
have printed on said notice the name of each tax and the levy made on the
same((, or shall during the month of February publish once in a newspaper
having general circulation in the county a listing of the levies made in the
respective taxing districts and shall upon request furnish such a listing to
any one requesting the same)); and the county treasurer shall be the sole
collector of all delinquent taxes and all other taxes due and collectible on
the tax rolls of the county: PROVIDED, That the term "taxpayer" as
used in this section shall mean any person charged, or whose property is
charged, with property tax; and the person to be notified is that person whose
name appears on the tax roll herein mentioned: PROVIDED, FURTHER, That if no
name so appears the person to be notified is that person shown by the
treasurer's tax rolls or duplicate tax receipts of any preceding year as the
payer of the tax last paid on the property in question.
Sec. 30. RCW 84.56.290 and 1987 c 168 s 3 are each amended to read as follows:
Whenever
any tax shall have been heretofore, or shall be hereafter, canceled, reduced or
modified in any final judicial, county board of equalization, state
board of tax appeals, or administrative proceeding; or whenever any tax shall
have been heretofore, or shall be hereafter canceled by sale of property to any
irrigation district under foreclosure proceedings for delinquent irrigation
district assessments; or whenever any contracts or leases on public lands shall
have been heretofore, or shall be hereafter, canceled and the tax thereon
remains unpaid for a period of two years, the director of revenue shall, upon
receipt from the county treasurer of a certified copy of the final judgment,
order, or decree canceling, reducing, or modifying taxes, or of a certificate
from the county treasurer of the cancellation by sale to an irrigation
district, or of a certificate from the commissioner of public lands and the
county treasurer of the cancellation of public land contracts or leases and
nonpayment of taxes thereon, as the case may be, make corresponding entries and
corrections on ((his)) the director's records of the state's
portion of reduced or canceled tax.
Upon
canceling taxes deemed uncollectible, the county commissioners shall notify the
county treasurer of such action, whereupon the county treasurer shall deduct on
((his)) the treasurer's records the amount of such uncollectible
taxes due the various state funds and shall immediately notify the department
of revenue of ((his)) the treasurer's action and of the reason
therefor; which uncollectible tax shall not then nor thereafter be due or owing
the various state funds and the necessary corrections shall be made by the
county treasurer upon the quarterly settlement next following.
When
any assessment of property is made which does not appear on the assessment list
certified by the county board of equalization to the ((state board)) department
of ((equalization)) revenue the county assessor shall indicate to
the county treasurer the assessments and the taxes due therefrom when the list
is delivered to the county treasurer on December 15th. The county treasurer
shall then notify the department of revenue of the taxes due the state from the
assessments which did not appear on the assessment list certified by the county
board of equalization to the ((state board)) department of ((equalization))
revenue. The county treasurer shall make proper accounting of all sums
collected as either advance tax, compensating or additional tax, or
supplemental or omitted tax and shall notify the department of revenue of the
amounts due the various state funds according to the levy used in extending
such tax, and those amounts shall immediately become due and owing to the
various state funds, to be paid to the state treasurer in the same manner as
taxes extended on the regular tax roll.
Sec. 31. RCW 84.56.310 and 1961 c 15 s 84.56.310 are each amended to read as follows:
Any
person ((being the owner or having an interest in an estate or claim to real
property against which taxes shall have been unpaid)) may pay the ((same))
unpaid taxes and satisfy the lien against the real property for which
the taxes are delinquent at any time before execution of a deed to said
real property. The person or authority who shall collect or receive the same
shall give a certificate that such taxes have been so paid to the person or
persons entitled to demand such certificate.
Sec. 32. RCW 84.56.340 and 1985 c 395 s 4 are each amended to read as follows:
Any
person desiring to pay taxes upon any part or parts of real property heretofore
or hereafter assessed as one parcel, or tract, may do so by applying to the
county assessor, who must carefully investigate and ascertain the relative or
proportionate value said part bears to the whole tract assessed, on which basis
the assessment must be divided, and the assessor shall forthwith certify such
proportionate value to the county treasurer: PROVIDED, That excepting when
property is being acquired for public use, or where a person or financial
institution desires to pay the taxes and any penalties and interest on a mobile
home upon which they have a lien by mortgage or otherwise, no segregation of
property for tax purposes shall be made unless all delinquent taxes and
assessments on the entire tract have been paid in full((: AND PROVIDED
FURTHER, That where the assessed valuation of the tract to be divided exceeds
two thousand dollars a notice by registered mail must be given by the assessor
to the several owners interested in said tract, if known, and if no protest
against said division be filed with the county assessor within twenty days from
date of notice,)). The county assessor shall duly certify the
proportionate value to the county treasurer. The county treasurer, upon
receipt of certification, shall duly accept payment and issue receipt on the
apportionment certified by the county assessor. In cases where protest is
filed to said division appeal shall be made to the county commissioners at
their next regular session for final division, and the county treasurer shall
accept and receipt for said taxes as determined and ordered by county
commissioners. Any person desiring to pay on an undivided interest in any real
property may do so by paying to the county treasurer a sum equal to such
proportion of the entire taxes charged on the entire tract as interest paid on
bears to the whole.
Sec. 33. RCW 84.60.020 and 1985 c 395 s 5 are each amended to read as follows:
The
taxes assessed upon real property, including mobile homes assessed thereon, and
other mobile homes as defined in RCW ((82.50.010)) 46.04.302
shall be a lien thereon from and including the first day of January in the year
in which they are levied until the same are paid, but as between the grantor or
vendor and the grantee or purchaser of any real property or any such mobile
home, when there is no express agreement as to payment of the taxes thereon due
and payable in the calendar year of the sale or the contract to sell, the
grantor or vendor shall be liable for the same proportion of such taxes as the
part of the calendar year prior to the day of the sale or the contract to sell
bears to the whole of such calendar year, and the grantee or purchaser shall be
liable for the remainder of such taxes and subsequent taxes. The lien for the
property taxes assessed on a mobile home shall be terminated and absolved for
the year subsequent to the year of its removal from the state, when notice is
given to the county treasurer describing the mobile home, if all property taxes
due at the time of removal are satisfied. The taxes assessed upon each item of
personal property assessed shall be a lien upon such personal property except
mobile homes as above provided from and after the date upon which the same is
listed with and valued by the county assessor, and no sale or transfer of such
personal property shall in any way affect the lien for such taxes upon such
property. The taxes assessed upon personal property shall be a lien upon each
item of personal property of the person assessed, distrained by the treasurer
as provided in RCW 84.56.070, from and after the date of the distraint and no
sale or transfer of such personal property so distrained shall in any way
affect the lien for such taxes upon such property. The taxes assessed upon
personal property shall be a lien upon the real property of the person
assessed, selected by the county treasurer and designated and charged upon the
tax rolls as provided in RCW 84.60.040, from and after the date of such
selection and charge and no sale or transfer of such real property so selected
and charged shall in any way affect the lien for such personal property taxes
upon such property.
Sec. 34. RCW 84.60.050 and 1971 ex.s. c 260 s 2 are each amended to read as follows:
(1) When real property is acquired by purchase or condemnation by the state of Washington, any county or municipal corporation or is placed under a recorded agreement for immediate possession and use or an order of immediate possession and use pursuant to RCW 8.04.090, such property shall continue to be subject to the tax lien for the years prior to the year in which the property is so acquired or placed under such agreement or order, of any tax levied by the state, county, municipal corporation or other tax levying public body, except as is otherwise provided in RCW 84.60.070.
(2)
The lien for taxes applicable to the real property being acquired or placed
under immediate possession and use for the year in which such real property is
so acquired or placed under immediate possession and use shall be for only the
pro rata portion of taxes allocable to that portion of the year prior to the
date of execution of the instrument vesting title, date of recording such
agreement of immediate possession and use, date of such order of immediate
possession and use, or date of judgment. No taxes levied or tax lien on such
property allocable to a period subsequent to the dates identified in this
subsection shall be valid and any such taxes levied shall be canceled as
provided in RCW ((84.56.400)) 84.48.065. In the event the owner
has paid taxes allocable to that portion of the year subsequent to the dates
identified in this subsection he or she shall be entitled to a pro rata
refund of the amount paid on the property so acquired or placed under a
recorded agreement or an order of immediate possession and use. If the dates
identified in this subsection precede February 15th of the year in which such
taxes become payable, no lien for such taxes shall be valid and any such taxes
levied but not payable shall be canceled as provided in RCW ((84.56.400))
84.48.065.
Sec. 35. RCW 84.64.010 and 1961 c 15 s 84.64.010 are each amended to read as follows:
On the
first business day after the expiration of the eleven months after the taxes
charged against any real property are delinquent, the ((board of))
county ((commissioners)) legislative authority shall determine
whether it will be for the best interest of the county to carry or further
carry the delinquent taxes on the books of the county or to permit certificates
of delinquency for the same to be sold to any person, and should it be deemed
advisable to permit the sale of certificates of delinquency they shall pass a
resolution to that effect and publish a copy of the same in the next issue of
the official newspaper of the county and on the first day of the month next
following, the treasurer shall have the right, and it shall be his or her
duty, upon demand and payment of the taxes and interest, to make out and issue
a certificate or certificates of delinquency against such property and such
certificate or certificates shall be numbered and have a stub, which shall be a
summary of the certificate, and shall contain a statement((.)) including:
(1) Description of the property assessed.
(2) Year or years for which assessed.
(3) Amount of tax and interest due.
(4) Name of owner, or reputed owner, if known.
(5) Rate of interest the certificates shall bear.
(6) The time when a deed may be had, if not sooner redeemed.
(7) A guaranty of the county or municipality to which the tax is due that if for any irregularity of the taxing officers this certificate be void, then such county or municipality will repay the holder the sum paid thereon with interest at rate of six percent per annum from the date of the issuance: PROVIDED, That nothing herein contained shall prevent the running of interest during the said period of twelve months from the date of delinquency, at the rate of interest provided by law on delinquent taxes: PROVIDED, FURTHER, That all certificates of delinquency sold to persons shall be registered by the county treasurer in a book provided for that purpose, in which shall also be recorded the name and address of the purchaser of each certificate of delinquency. Thereafter at any time before the expiration of three years from the original date of delinquency of any tax included in a certificate of delinquency issued to a person, the owner of the property may pay to the county treasurer the amount of taxes due for one or more subsequent years, with delinquent interest, if any, to the date of payment, and if the same shall have been paid by the holder of the certificates of delinquency the county treasurer shall forward the amount of payment or payments made by such owner to the holder of the certificate of delinquency at his or her registered address. The payment of taxes for such subsequent year or years shall thereby extend the time of the foreclosure of the particular certificate of delinquency one year for each subsequent year's taxes so paid.
Sec. 36. RCW 84.69.020 and 1990 2nd ex.s. c 1 s 524 are each amended to read as follows:
On order of the county treasurer ad valorem taxes paid before or after delinquency shall be refunded if they were:
(1) Paid more than once; or
(2) Paid as a result of manifest error in description; or
(3) Paid as a result of a clerical error in extending the tax rolls; or
(4) Paid as a result of other clerical errors in listing property; or
(5) Paid with respect to improvements which did not exist on assessment date; or
(6) Paid under levies or statutes adjudicated to be illegal or unconstitutional; or
(7) Paid as a result of mistake, inadvertence, or lack of knowledge by any person exempted from paying real property taxes or a portion thereof pursuant to RCW 84.36.381 through 84.36.389; or
(8) Paid or overpaid as a result of mistake, inadvertence, or lack of knowledge by either a public official or employee or by any person paying the same or paid as a result of mistake, inadvertence, or lack of knowledge by either a public official or employee or by any person paying the same with respect to real property in which the person paying the same has no legal interest; or
(9) Paid on the basis of an assessed valuation which was appealed to the county board of equalization and ordered reduced by the board; or
(10) Paid on the basis of an assessed valuation which was appealed to the state board of tax appeals and ordered reduced by the board: PROVIDED, That the amount refunded under subsections (9) and (10) of this section shall only be for the difference between the tax paid on the basis of the appealed valuation and the tax payable on the valuation adjusted in accordance with the board's order; or
(11) Paid as a state property tax levied upon property, the assessed value of which has been established by the state board of tax appeals for the year of such levy: PROVIDED, HOWEVER, That the amount refunded shall only be for the difference between the state property tax paid and the amount of state property tax which would, when added to all other property taxes within the one percent limitation of Article VII, section 2 of the state Constitution equal one percent of the assessed value established by the board; or
(12) Paid on the basis of an assessed valuation which was adjudicated to be unlawful or excessive: PROVIDED, That the amount refunded shall be for the difference between the amount of tax which was paid on the basis of the valuation adjudged unlawful or excessive and the amount of tax payable on the basis of the assessed valuation determined as a result of the proceeding; or
(13) Paid on property acquired under RCW 84.60.050, and canceled under RCW 84.60.050(2).
No refunds under the provisions of this section shall be made because of any error in determining the valuation of property, except as authorized in subsections (9), (10), (11), and (12) of this section.
The county treasurer of each county shall, by the first Monday in January of each year, report to the county legislative authority a list of all refunds made under this section during the previous year. The list is to include the name of the person receiving the refund, the amount of the refund, and the reason for the refund.
Sec. 37. RCW 84.69.030 and 1989 c 378 s 32 are each amended to read as follows:
Except in cases wherein the county legislative authority acts upon its own motion, no orders for a refund under this chapter shall be made except on a claim:
(1) Verified by the person who paid the tax, the person's guardian, executor or administrator; and
(2) Filed with the county office or officer designated by the county legislative authority within three years after making of the payment sought to be refunded; and
(3) Stating the statutory ground upon which the refund is claimed.
Sec. 38. RCW 84.69.070 and 1973 2nd ex.s. c 5 s 3 are each amended to read as follows:
Refunds
ordered with respect to taxing districts shall be paid by checks drawn by the
county treasurer upon such available funds, if any, as the taxing districts may
have on deposit in the county treasury, or in the event such funds are
insufficient, then out of funds subsequently accruing to such taxing district
and on deposit in the county treasury. When such refunds are made as a result
of taxes paid under levies or statutes adjudicated to be illegal or
unconstitutional all administrative costs including interest paid on the
refunds incurred by the county treasurer in making such refunds shall be a
charge against the funds of such districts and/or the state on a pro rata basis
until the county current expense fund is fully reimbursed for the administrative
expenses incurred in making such refund: PROVIDED, That whenever orders for
refunds of ad valorem taxes promulgated by ((boards of county commissioners))
the county treasurer or county legislative authority and unpaid checks
shall expire and become void as provided in RCW 84.69.110, then any moneys
remaining in a refund account established by the county treasurer for any
taxing district may be transferred by the county treasurer from such refund
account to the county current expense fund to reimburse the county for the
administrative expense incurred in making refunds as prescribed herein. Any
excess then remaining in the taxing district refund account may then be
transferred by the county treasurer to the current expense fund of the taxing
district for which the tax was originally levied and collected.
Sec. 39. RCW 84.69.110 and 1961 c 15 s 84.69.110 are each amended to read as follows:
Every
order for refund of ad valorem taxes promulgated by the ((board of county
commissioners)) county treasurer or county legislative authority
under authority of this chapter as hereafter amended shall expire and be void
three years from the date of the order and all unpaid checks shall become void.
Sec. 40. RCW 84.69.120 and 1989 c 378 s 33 are each amended to read as follows:
If the
county ((legislative authority)) treasurer rejects a claim or
fails to act within six months from the date of filing of a claim for refund in
whole or in part, the person who paid the taxes, the
person's
guardian, executor, or administrator may within one year after the date of the
filing of the claim commence an action in the superior court against the county
to recover the taxes which the county ((legislative authority)) treasurer
has refused to refund.
Sec. 41. RCW 84.70.010 and 1987 c 319 s 6 are each amended to read as follows:
(1) If, on or before December 31 in any calendar year, any real or personal property placed upon the assessment roll of that year is destroyed in whole or in part, or is in an area that has been declared a disaster area by the governor and has been reduced in value by more than twenty percent as a result of a natural disaster, the true cash value of such property shall be reduced for that year by an amount determined as follows:
(a) First take the true cash value of such taxable property before destruction or reduction in value and deduct therefrom the true cash value of the remaining property after destruction or reduction in value.
(b) Then divide any amount remaining by the number of days in the year and multiply the quotient by the number of days remaining in the calendar year after the date of the destruction or reduction in value of the property.
(2) No reduction in the true cash value shall be made more than three years after the date of destruction or reduction in value.
(3) The assessor shall make such reduction on his or her own motion; however, the taxpayer may make application for reduction on forms prepared by the department and provided by the assessor. The assessor shall notify the taxpayer of the amount of reduction.
(4) If destroyed property is replaced prior to the valuation dates contained in RCW 36.21.080 and 36.21.090, the total taxable value for that year shall not exceed the value as of the appropriate valuation date in RCW 36.21.080 or 36.21.090, whichever is appropriate.
(5)
The taxpayer may appeal the amount of reduction to the county board of
equalization within thirty days of notification or July ((15th)) 1st
of the year of reduction, whichever is later. The board shall reconvene, if
necessary, to hear the appeal.
NEW SECTION. Sec. 42. The following sections are decodified:
(1) RCW 84.28.005;
(2) RCW 84.28.006;
(3) RCW 84.28.010;
(4) RCW 84.28.020;
(5) RCW 84.28.050;
(6) RCW 84.28.060;
(7) RCW 84.28.063;
(8) RCW 84.28.065;
(9) RCW 84.28.080;
(10) RCW 84.28.090;
(11) RCW 84.28.095;
(12) RCW 84.28.100;
(13) RCW 84.28.110;
(14) RCW 84.28.140;
(15) RCW 84.28.150;
(16) RCW 84.28.160;
(17) RCW 84.28.170;
(18) RCW 84.28.200;
(19) RCW 84.28.205;
(20) RCW 84.28.210; and
(21) RCW 84.28.215.
NEW SECTION. Sec. 43. The following acts or parts of acts are each repealed:
(1) RCW 36.21.020 and 1963 c 4 s 36.21.020;
(2) RCW 36.21.030 and 1963 c 4 s 36.21.030;
(3) RCW 36.21.070 and 1989 c 246 s 3, 1987 c 134 s 1, & 1963 c 4 s 36.21.070
(4) RCW 36.21.080 and 1989 c 246 s 4, 1987 c 319 s 5, 1985 c 220 s 1, 1982 1st ex.s. c 46 s 4, 1981 c 274 s 3, 1975 1st ex.s. c 120 s 1, 1974 ex.s. c 196 s 7, & 1963 c 4 s 36.21.080;
(5) RCW 36.21.090 and 1987 c 134 s 2 & 1977 ex.s. c 22 s 7;
(6) RCW 84.04.043 and 1979 c 107 s 26;
(7) RCW 84.08.110 and 1975 1st ex.s. c 278 s 154 & 1961 c 15 s 84.08.110;
(8) RCW 84.36.300 and 1973 c 149 s 2 & 1969 ex.s. c 124 s 1;
(9) RCW 84.36.310 and 1969 ex.s. c 124 s 2;
(10) RCW 84.36.320 and 1969 ex.s. c 124 s 3;
(11) RCW 84.36.330 and 1969 ex.s. c 124 s 4;
(12) RCW 84.40.100 and 1961 c 15 s 84.40.100;
(13) RCW 84.40.150 and 1961 c 15 s 84.40.150;
(14) RCW 84.40.250 and 1961 c 15 s 84.40.250;
(15) RCW 84.40.330 and 1975 1st ex.s. c 278 s 196 & 1961 c 15 s 84.40.330;
(16) RCW 84.40A.020 and 1971 ex.s. c 43 s 2;
(17) RCW 84.40A.030 and 1971 ex.s. c 43 s 3;
(18) RCW 84.40A.040 and 1971 ex.s. c 43 s 4;
(19) RCW 84.40A.050 and 1971 ex.s. c 43 s 5;
(20) RCW 84.41.090 and 1982 1st ex.s. c 46 s 3, 1975 1st ex.s. c 278 s 200, & 1961 c 15 s 84.41.090;
(21) RCW 84.44.040 and 1961 c 15 s 84.44.040;
(22) RCW 84.44.060 and 1961 c 15 s 84.44.060; and