S-0560.1/91 _______________________________________________
SENATE BILL 5250
_______________________________________________
State of Washington 52nd Legislature 1991 Regular Session
By Senators Sutherland, A. Smith, Stratton and Bauer.
Read first time January 24, 1991. Referred to Committee on Ways & Means.
AN ACT Relating to property tax billings; amending RCW 84.56.020, 84.41.030, 84.41.041, and 84.40.038; and making an appropriation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 84.56.020 and 1988 c 222 s 30 are each amended to read as follows:
(1) The county treasurer shall be the receiver and collector of:
(a)
All taxes extended upon the tax rolls of the county, whether levied for
state, county, school, bridge, road, municipal or other purposes((,));
and ((also of))
(b) All fines, forfeitures or penalties received by any person or officer for the use of his or her county.
(2)
Except as provided in subsection (3) of this section, all taxes upon real
and personal property made payable by the provisions of this title shall be due
and payable to the treasurer ((as aforesaid)) on or before the thirtieth
day of April and shall be delinquent after that date((: PROVIDED, That))
. Each tax statement shall include a notice that checks for payment of
taxes may be made payable to "Treasurer of __________ County" or
other appropriate office, but tax statements shall not include any suggestion
that checks may be made payable to the name of the individual holding the
office of treasurer nor any other individual((: PROVIDED FURTHER, That))
.
(3)
When the total amount of tax on personal property or on any lot, block or
tract of real property payable by one person is thirty dollars or more((,
and)) :
(a)
If ((one-half)) one-twelfth of ((such)) the tax
((be)) is paid on or before the ((said)) thirtieth day of
April, ((the remainder)) one-twelfth of ((such)) the
tax shall be due ((and payable)) on or before the ((thirty-first day
of October following)) last day of each subsequent month and shall
be delinquent after ((that)) those dates((: PROVIDED
FURTHER, That when the total amount of tax on any lot, block or tract of real
property payable by one person is thirty dollars or more,)); and
(b)
If ((one-half of such tax be paid)) any monthly payment is made
after the ((thirtieth day of April)) date it is due but before
the thirty-first day of ((October)) March, together with the
applicable interest and penalty on the full amount of ((such)) the
tax, the ((remainder)) remaining monthly payments of ((such))
the tax shall continue to be due and payable on or before the ((thirty-first
day of October following)) dates specified in (a) of this subsection
and shall be delinquent after ((that)) the applicable dates.
(4) Delinquent taxes under this section are subject to interest at the rate of twelve percent per annum computed on a monthly basis from the date of delinquency until paid. Interest shall be calculated at the rate in effect at the time of payment of the tax, regardless of when the taxes were first delinquent. In addition, delinquent taxes under this section are subject to penalties as follows:
(((1)))
(a) A penalty of three percent shall be assessed on the amount of tax
delinquent on May 31st of the year in which the tax is due.
(((2)))
(b) An additional penalty of eight percent shall be assessed on the
total amount of tax delinquent on November 30th of the year in which the tax is
due.
(((3)))
(c) Penalties under this section shall not be assessed on taxes that
were first delinquent prior to 1982.
(5) For purposes of this chapter, "interest" means both interest and penalties.
(6)
All collections of interest on delinquent taxes shall be credited to the county
current expense fund((; but)).
(7)
The cost of foreclosure and sale of real property, and the fees and costs
of distraint and sale of personal property, for delinquent taxes, shall, when
collected, be credited to the operation and maintenance fund of the county
treasurer prosecuting the foreclosure or distraint or sale((; and)).
Proceeds shall be used by the county treasurer as a revolving fund to
defray the cost of further foreclosure, distraint and sale for delinquent taxes
without regard to budget limitations.
Sec. 2. RCW 84.41.030 and 1982 1st ex.s. c 46 s 1 are each amended to read as follows:
Each
county assessor shall maintain an active and systematic program of revaluation
on a continuous basis, and shall establish a revaluation schedule which will
result in revaluation of all taxable real property within the county ((at
least)) once each ((four)) year((s)) and physical inspection
of all taxable real property within the county at least once each six years.
Sec. 3. RCW 84.41.041 and 1987 c 319 s 4 are each amended to read as follows:
Each
county assessor shall cause taxable real property to be physically inspected
and valued at least once every six years in accordance with RCW 84.41.030, and
in accordance with a plan filed with and approved by the department of
revenue. Such revaluation plan shall provide that a reasonable portion of all
taxable real property within a county shall be revalued and these
newly-determined values placed on the assessment rolls each year. The
department may approve a plan that provides that all property in the county be
revalued every ((two)) year((s)). If the revaluation plan provides
for physical inspection at least once each ((four)) six years,
during the intervals between each physical inspection of real property, the
valuation of such property may be adjusted to its current true and fair value,
such adjustments to be based upon appropriate statistical data. ((If the
revaluation plan provides for physical inspection less frequently than once
each four years, during the intervals between each physical inspection of real
property, the valuation of such property shall be adjusted to its current true
and fair value, such adjustments to be made once each year and to be based upon
appropriate statistical data.))
The assessor may require property owners to submit pertinent data respecting taxable property in their control including data respecting any sale or purchase of said property within the past five years, the cost and characteristics of any improvement on the property and other facts necessary for appraisal of the property.
Sec. 4. RCW 84.40.038 and 1988 c 222 s 19 are each amended to read as follows:
The
owner or person responsible for payment of taxes on any property may petition
the county board of equalization for a change in the assessed valuation placed
upon such property by the county assessor. Such petition must be made on forms
prescribed or approved by the department of revenue and any petition not
conforming to those requirements or not properly completed shall not be
considered by the board. The petition must be filed with the board on or
before July 1st of the year of the assessment or within ((thirty)) sixty
days after the date an assessment or value change notice has been mailed,
whichever is later.
NEW SECTION. Sec. 5. The sum of .......... dollars, or as much thereof as may be necessary, is appropriated for the biennium ending June 30, 1993, from the general fund to the department of revenue for the purposes of providing assistance to county assessors to carry out sections 2 and 3 of this act.