H-2733.1  _______________________________________________

                          HOUSE BILL 2206

          _______________________________________________

State of Washington      53rd Legislature     1994 Regular Session

By Representatives Cothern, L. Johnson and H. Myers

Read first time 01/11/94.  Referred to Committee on Revenue.

Providing for the correction of omissions in property tax levies.

    AN ACT Relating to the imposition of property tax levies to correct omissions in levies imposed in the preceding year arising from changes in the assessment roll or cancellation of uncollectible taxes; and adding a new section to chapter 84.52 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 84.52 RCW to read as follows:

    (1) Annually, at the time required by law for the levying of taxes for county purposes, the proper county officers required by law to make and enter such tax levies shall make and enter a tax levy or levies as follows:

    (a) A levy upon all of the taxable property within the county for the amount of all taxes levied by the county for county or state purposes that were:

    (i) Canceled as uncollectible pursuant to RCW 84.56.240 within the preceding twelve months; or

    (ii) Not collected because of changes made after final certification of the assessment roll.

    (b) A levy upon all of the taxable property of each other taxing district within the county for the amount of all taxes levied by the county for the purposes  of such taxing district that were:

    (i) Canceled as uncollectible pursuant to RCW 84.56.240 within the preceding twelve months; or

    (ii) Not collected because of changes made after final certification of the assessment roll.

    (2) For purposes of this section, "changes" means increases or decreases in assessed value of property resulting from an error or final adjustments made by a county board of equalization, the state board of tax appeals, or a court of competent jurisdiction, including changes reflecting settlements of proceedings in such board or court.  "Changes" does not include changes in assessed value of property resulting from actions brought to recover taxes under RCW 84.68.020.

                            --- END ---