AN ACT Relating to
general technical corrections of excise and property tax statutes; amending RCW
36.21.011, 82.04.270, 82.04.4282, 82.04.440, 82.08.026, 82.12.022, 82.12.023,
82.16.050, 84.12.200, 84.12.340, 84.16.100, 84.36.020, 84.36.264, 84.36.800, 84.36.810,
84.40.030, 84.40.080, 84.40.085, 84.40.170, 84.40.175, 84.40.230, 84.48.022,
84.48.026, 84.48.028, 84.48.032, 84.48.036, 84.48.050, 84.48.110, 84.48.120,
84.48.130, 84.48.140, 84.52.010, 84.52.018, 84.52.030, 84.60.050, 84.68.020,
and 84.68.090; amending 1987 2nd ex.s. c 3 s 1 (uncodified); amending 1987 2nd
ex.s. c 3 s 3 (uncodified); adding a new section to chapter 82.12 RCW; creating
a new section; and repealing RCW 84.24.010, 84.24.020, 84.24.030, 84.24.040,
84.24.050, 84.24.060, and 84.24.070.
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 in order to ((enable him to)) complete the listing
and the valuation of the property of ((his)) the 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 or she is
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 intends
to put such plan into effect in ((his)) the county, ((he))
the assessor shall inform the department of revenue and the ((board
of county commissioners)) county legislative authority of this
intent in writing. The department of revenue and the ((board)) county
legislative authority may thereupon each designate a representative, and
such representative or representatives as may be designated by the department
of revenue or the ((board)) county 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)) county 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))
county 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 82.04.270 and 1993
sp.s. c 25 s 105 are each amended to read as follows:
(1) Upon every person
except persons taxable under subsections (1) or (8) of RCW 82.04.260 engaging
within this state in the business of making sales at wholesale; as to such
persons the amount of tax with respect to such business shall be equal to the
gross proceeds of sales of such business multiplied by the rate of 0.484
percent.
(2) The tax imposed by
this section is levied and shall be collected from every person engaged in the
business of distributing in this state articles of tangible personal property,
owned by them from their own warehouse or other central location in this state
to two or more of their own retail stores or outlets, where no change of title
or ownership occurs, the intent hereof being to impose a tax equal to the
wholesaler's tax upon persons performing functions essentially comparable to
those of a wholesaler, but not actually making sales((: PROVIDED, That)).
The tax designated in this section may not be assessed twice to the same
person for the same article. The amount of the tax as to such persons shall be
computed by multiplying 0.484 percent of the value of the article so
distributed as of the time of such distribution((: PROVIDED, That persons
engaged in the activities described in this subsection shall not be liable for
the tax imposed if by proper invoice it can be shown that they have purchased
such property from a wholesaler who has paid a business and occupation tax to
the state upon the same articles. This proviso shall not apply to purchases
from manufacturers as defined in RCW 82.04.110)). The department of
revenue shall prescribe uniform and equitable rules for the purpose of
ascertaining such value, which value shall correspond as nearly as possible to
the gross proceeds from sales at wholesale in this state of similar articles of
like quality and character, and in similar quantities by other taxpayers((: PROVIDED
FURTHER, That)). Delivery trucks or vans will not under the
purposes of this section be considered to be retail stores or outlets.
Sec. 3. RCW 82.04.4282 and 1989
c 392 s 1 are each amended to read as follows:
In computing tax there
may be deducted from the measure of tax amounts derived from (((1)))
bona fide (1) initiation fees, (2) dues, (3) contributions, (4)
donations, (5) tuition fees, (6) charges made by a nonprofit trade or
professional organization for attending or occupying space at a trade show,
convention, or educational seminar sponsored by the nonprofit trade or
professional organization, which trade show, convention, or educational seminar
is not open to the general public, (7) charges made for operation of privately
operated kindergartens, and (8) endowment funds. This ((paragraph)) section
shall not be construed to exempt any person, association, or society from tax
liability upon selling tangible personal property or upon providing facilities
or services for which a special charge is made to members or others. If dues
are in exchange for any significant amount of goods or services rendered by the
recipient thereof to members without any additional charge to the member, or if
the dues are graduated upon the amount of goods or services rendered, the value
of such goods or services shall not be considered as a deduction ((hereunder))
under this section.
Sec. 4. RCW 82.04.440 and 1987
2nd ex.s. c 3 s 2 are each amended to read as follows:
(1) Every person
engaged in activities which are within the purview of the provisions of two or
more of sections RCW 82.04.230 to 82.04.290, inclusive, shall be taxable under
each paragraph applicable to the activities engaged in.
(2) Persons taxable
under RCW 82.04.250 ((or)), 82.04.270, or 82.04.260(7) with
respect to selling products in this state shall be allowed a credit against
those taxes for any (a) manufacturing taxes paid with respect to the
manufacturing of products so sold in this state, and/or (b) extracting taxes
paid with respect to the extracting of products so sold in this state or ingredients
of products so sold in this state. Extracting taxes taken as credit under
subsection (3) of this section may also be taken under this subsection, if
otherwise allowable under this subsection. The amount of the credit shall not
exceed the tax liability arising under this chapter with respect to the sale of
those products.
(3) Persons taxable
under RCW 82.04.240 or 82.04.260 subsection (4) shall be allowed a credit
against those taxes for any extracting taxes paid with respect to extracting
the ingredients of the products so manufactured in this state. The amount of
the credit shall not exceed the tax liability arising under this chapter with
respect to the manufacturing of those products.
(4) Persons taxable
under RCW 82.04.230, 82.04.240, or subsection (2), (3), (4), (5), or (7) of RCW
82.04.260 with respect to extracting or manufacturing products in this state
shall be allowed a credit against those taxes for any (i) gross receipts taxes
paid to another state with respect to the sales of the products so extracted or
manufactured in this state, (ii) manufacturing taxes paid with respect to the
manufacturing of products using ingredients so extracted in this state, or
(iii) manufacturing taxes paid with respect to manufacturing activities completed
in another state for products so manufactured in this state. The amount of the
credit shall not exceed the tax liability arising under this chapter with
respect to the extraction or manufacturing of those products.
(5) For the purpose of
this section:
(a) "Gross
receipts tax" means a tax:
(i) Which is imposed on
or measured by the gross volume of business, in terms of gross receipts or in
other terms, and in the determination of which the deductions allowed would not
constitute the tax an income tax or value added tax; and
(ii) Which is also not,
pursuant to law or custom, separately stated from the sales price.
(b) "State"
means (i) the state of Washington, (ii) a state of the United States other than
Washington, or any political subdivision of such other state, (iii) the
District of Columbia, and (iv) any foreign country or political subdivision
thereof.
(c) "Manufacturing
tax" means a gross receipts tax imposed on the act or privilege of
engaging in business as a manufacturer, and includes (i) the taxes imposed in
RCW 82.04.240 and subsections (2), (3), (4), (5), and (7) of RCW 82.04.260, and
(ii) similar gross receipts taxes paid to other states.
(d) "Extracting
tax" means a gross receipts tax imposed on the act or privilege of
engaging in business as an extractor, and includes the tax imposed in RCW
82.04.230 and similar gross receipts taxes paid to other states.
(e)
"Business", "manufacturer", "extractor", and
other terms used in this section have the meanings given in RCW 82.04.020
through 82.04.212, notwithstanding the use of those terms in the context of
describing taxes imposed by other states.
Sec. 5. 1987 2nd ex.s. c 3 s 1
(uncodified) is amended to read as follows:
The legislature finds
that the invalidation of the multiple activities exemption contained in RCW
82.04.440 by the United States Supreme Court now requires adjustments to the
state's business and occupation tax to achieve constitutional equality between
Washington taxpayers who have conducted and will continue to conduct business
in interstate and intrastate commerce. It is the intent of ((this act))
chapter 3, Laws of 1987 2nd ex. sess. and sections 4 through 7 of this act
to preserve the integrity of Washington's business and occupation tax system
and impose only that financial burden upon the state necessary to establish
parity in taxation between such taxpayers.
Thus, ((this act))
chapter 3, Laws of 1987 2nd ex. sess. and sections 4 through 7 of this act
extends the system of credits originated in RCW 82.04.440 in 1985 to provide
for equal treatment of taxpayers engaging in extracting, manufacturing or
selling regardless of the location in which any of such activities occurs. It
is further intended that RCW 82.04.440, as amended by section 2 ((of this
act)), chapter 3, Laws of 1987 2nd ex. sess. and sections 4 through 7 of
this act, shall be construed and applied in a manner that will eliminate
unconstitutional discrimination between taxpayers and ensure the preservation
and collection of revenues from the conduct of multiple activities in which
taxpayers in this state may engage.
Sec. 6. 1987 2nd ex.s. c 3 s 3
(uncodified) is amended to read as follows:
If it is determined by
a court of competent jurisdiction, in a judgment not subject to review, that
relief is appropriate for any tax reporting periods before August 11, 1987, in
respect to RCW 82.04.440 as it existed before August 11, 1987, it is the intent
of the legislature that the credits provided in RCW 82.04.440 as amended by
section 2 ((of this act)), chapter 3, Laws of 1987 2nd ex. sess. and
section 4 of this act shall be applied to such reporting periods and that
relief for such periods be limited to the granting of such credits.
NEW SECTION. Sec.
7. Except as otherwise
provided in section 6 of this act, section 4 of this act applies
retrospectively to all tax reporting periods on or after June 23, 1987.
Sec. 8. RCW 82.08.026 and 1989 c
384 s 4 are each amended to read as follows:
The tax levied by RCW
82.08.020 shall not apply to sales of natural or manufactured gas that is
taxable under RCW 82.12.022.
Sec. 9. RCW 82.12.022 and 1989 c
384 s 3 are each amended to read as follows:
(1) There is hereby
levied and there shall be collected from every person in this state a use tax
for the privilege of using natural gas or manufactured gas within this state as
a consumer.
(2) The tax shall be
levied and collected in an amount equal to the value of the article used by the
taxpayer multiplied by the rate in effect for the public utility tax on gas
distribution businesses under RCW 82.16.020(((1)(b))). The "value
of the article used" does not include any amounts that are paid for the
hire or use of a gas distribution business as defined in RCW 82.16.010(7) in
transporting the gas subject to tax under this subsection if those amounts are
subject to tax under that chapter.
(3) The tax levied
in this section shall not apply to the use of natural or manufactured gas
delivered to the consumer by other means than through a pipeline.
(4) The tax
levied in this section shall not apply to the use of natural or manufactured
gas if the person who sold the gas to the consumer has paid a tax under RCW
82.16.020(((1)(b))) with respect to the gas for which exemption is
sought under this subsection.
(((4))) (5)
There shall be a credit against the tax levied under this section in an amount
equal to any tax paid by:
(a) The person who sold
the gas to the consumer when that tax is a gross receipts tax similar to that
imposed pursuant to RCW 82.16.020(((1)(b))) by another state with
respect to the gas for which a credit is sought under this subsection; or
(b) The person
consuming the gas upon which a use tax similar to the tax imposed by this
section was paid to another state with respect to the gas for which a credit is
sought under this subsection.
(((5))) (6)
The use tax hereby imposed shall be paid by the consumer to the department.
(((6))) (7)
There is imposed a reporting requirement on the person who delivered the gas to
the consumer to make a quarterly report to the department. Such report shall
contain the volume of gas delivered, name of the consumer to whom delivered,
and such other information as the department shall require by rule.
(((7))) (8)
The department may adopt rules under chapter 34.05 RCW for the administration
and enforcement of sections 1 through 6, chapter 384, Laws of 1989.
Sec. 10. RCW 82.12.023 and 1989 c
384 s 5 are each amended to read as follows:
The tax levied by RCW
82.12.020 shall not apply in respect to the use of natural or manufactured gas that
is taxable under RCW 82.12.022.
NEW SECTION. Sec.
11. A new section is added
to chapter 82.12 RCW to read as follows:
The tax imposed by RCW
82.12.020 shall not apply in respect to the use of newspapers.
Sec. 12. RCW 82.16.050 and 1989 c
302 s 103 are each amended to read as follows:
In computing tax there
may be deducted from the gross income the following items:
(1) Amounts derived by
municipally owned or operated public service businesses, directly from taxes
levied for the support or maintenance thereof: PROVIDED, That this section
shall not be construed to exempt service charges which are spread on the
property tax rolls and collected as taxes;
(2) Amounts derived
from the sale of commodities to persons in the same public service business as
the seller, for resale as such within this state. This deduction is allowed
only with respect to water distribution, light and power, gas distribution or
other public service businesses which furnish water, electrical energy, gas or
any other commodity in the performance of public service businesses;
(3) Amounts actually
paid by a taxpayer to another person taxable under this chapter as the latter's
portion of the consideration due for services furnished jointly by both, if the
total amount has been credited to and appears in the gross income reported for
tax by the former;
(4) The amount of cash
discount actually taken by the purchaser or customer;
(5) The amount of
credit losses actually sustained by taxpayers whose regular books of accounts
are kept upon an accrual basis;
(6) Amounts derived
from business which the state is prohibited from taxing under the Constitution
of this state or the Constitution or laws of the United States;
(7) Amounts derived
from the distribution of water through an irrigation system, for irrigation
purposes;
(8) Amounts derived
from the transportation of commodities from points of origin in this state to
final destination outside this state, or from points of origin outside this
state to final destination in this state, with respect to which the carrier
grants to the shipper the privilege of stopping the shipment in transit at some
point in this state for the purpose of storing, manufacturing, milling, or
other processing, and thereafter forwards the same commodity, or its
equivalent, in the same or converted form, under a through freight rate from
point of origin to final destination; and amounts derived from the
transportation of commodities from points of origin in the state to an export
elevator, wharf, dock or ship side on tidewater or navigable tributaries
thereto from which such commodities are forwarded, without intervening
transportation, by vessel, in their original form, to interstate or foreign
destinations: PROVIDED, That no deduction will be allowed when the point of
origin and the point of delivery to such an export elevator, wharf, dock, or
ship side are located within the corporate limits of the same city or town;
(9) Amounts derived
from the production, sale, or transfer of electrical energy for resale or
consumption outside the state ((if the production or generation of such
energy is subject to tax under the manufacturing classification of chapter
82.04 RCW: PROVIDED, That the exemption set forth in RCW 82.04.310 shall not be
applicable to the generation or production of the electrical energy so
produced, sold, or transferred: AND PROVIDED FURTHER, That no credit has been
claimed as an offset to taxes imposed under RCW 82.04.240));
(10) Amounts derived
from the distribution of water by a nonprofit water association and used for
capital improvements by that nonprofit water association;
(11) Amounts paid by a
sewerage collection business taxable under RCW 82.16.020(1)(a) to a person
taxable under chapter 82.04 RCW for the treatment or disposal of sewage.
Sec. 13. RCW 84.12.200 and 1987 c
153 s 1 are each amended to read as follows:
For the purposes of
this chapter and unless otherwise required by the context:
(1) "Department"
without other designation means the department of revenue of the state of
Washington.
(2) "Railroad
company" ((shall)) means and includes any person
owning or operating a railroad, street railway, suburban railroad or interurban
railroad in this state, whether its line of railroad be maintained at the
surface, or above or below the surface of the earth, or by whatever power its
vehicles are transported; or owning any station, depot, terminal or bridge for
railroad purposes, as owner, lessee or otherwise.
(3) "Airplane
company" ((shall)) means and includes any person
owning, controlling, operating or managing real or personal property, used or
to be used for or in connection with or to facilitate the conveyance and
transportation of persons and/or property by aircraft, and engaged in the
business of transporting persons and/or property for compensation, as owner,
lessee or otherwise.
(4) "Electric
light and power company" ((shall)) means and includes
any person owning, controlling, operating or managing real or personal
property, used or to be used for or in connection with or to facilitate the
generation, transmission or distribution of electricity in this state, and
engaged in the business of furnishing, transmitting, distributing or generating
electrical energy for light, heat or power for compensation as owner, lessee or
otherwise.
(5) "Telegraph
company" ((shall)) means and includes any person
owning, controlling, operating or managing any telegraph or cable line in this
state, with appliances for the transmission of messages, and engaged in the
business of furnishing telegraph service for compensation, as owner, lessee or
otherwise.
(6) "Telephone
company" ((shall)) means and includes any person
owning, controlling, operating or managing real or personal property, used or
to be used for or in connection with or to facilitate the transmission of
communication by telephone in this state-owned or controlled exchanges and/or
switchboards, and engaged in the business of furnishing telephonic communication
for compensation as owner, lessee or otherwise.
(7) "Gas
company" ((shall)) means and includes any person
owning, controlling, operating or managing real or personal property, used or
to be used for or in connection with or to facilitate the manufacture,
transportation, or distribution of natural or manufactured gas in this state,
and engaged for compensation in the business of furnishing gas for light, heat,
power or other use, as owner, lessee or otherwise.
(8) "Pipe line
company" ((shall)) means and includes any person
owning, controlling, operating or managing real or personal property, used or
to be used for or in connection with or to facilitate the conveyance or
transportation of oils, natural or manufactured gas and/or other substances,
except water, by pipe line in this state, and engaged in such business for
compensation, as owner, lessee or otherwise.
(9) (("Water
company" shall mean and include any person owning, controlling, operating
or managing real or personal property, used or to be used for or in connection
with or to facilitate the supply, storage, distribution, diversion or carriage
of water in this state, and engaged in the business of furnishing water for
power, irrigation, manufacturing, domestic or other uses for compensation, as
owner, lessee or otherwise.
(10) "Heating
company" shall mean and include any person owning, controlling, operating
or managing real or personal property, used or to be used for or in connection
with or to facilitate the generation and/or distribution of steam or hot water
for heat, power, manufacturing or other purposes in this state, and engaged
principally in business of furnishing, distributing, supplying or generating
steam or hot water for heat, power, manufacturing or other purposes for compensation,
as owner, lessee or otherwise.
(11) "Toll
bridge company" shall mean and include any person owning, controlling,
operating, or managing real or personal property, used for or in connection
with or to facilitate the conveyance or transportation of persons and/or
property over a bridge or bridge approach over any stream, river or body of
water within, or partly within this state, and operated as a toll bridge for
compensation, as owner, lessee, or otherwise.
(12))) "Steamboat company" ((shall))
means and includes any person owning, controlling, operating or
managing real or personal property, used or to be used for or in connection
with or to facilitate the conveyance and transportation of persons and/or
property by vessel or ferry, upon the waters within this state, including the
rivers and lakes and Puget Sound, between fixed termini or over a regular
route, and engaged in the business of transporting persons and/or property for
compensation as owner, lessee or otherwise.
(((13))) (10)
"Logging railroad company" ((shall)) means and includes
any person owning, controlling, operating or managing real or personal
property, used or to be used for or in connection with or to facilitate the
conveyance and transportation of forest products by rail in this state, and
engaged in the business of transporting forest products either as private
carrier or carrier for hire.
(((14))) (11)
"Person" ((shall)) means and includes any
individual, firm, copartnership, joint venture, association, corporation,
trust, or any other group acting as a unit, whether mutual, cooperative or
otherwise, and/or trustees or receivers appointed by any court.
(((15))) (12)
"Company" ((shall)) means and includes any
railroad company, motor vehicle transportation company, airplane company,
electric light and power company, telegraph company, telephone company, gas
company, pipe line company, ((water company, heating company, toll bridge
company,)) steamboat company, or logging railroad company; and the term
"companies" ((shall)) means and includes all of
such companies.
(((16))) (13)
"Operating property" ((shall)) means and includes
all property, real and personal, owned by any company, or held by it as
occupant, lessee or otherwise, including all franchises and lands, buildings,
rights-of-way, water powers, motor vehicles, wagons, horses, aircraft,
aerodromes, hangars, office furniture, water mains, gas mains, pipe lines,
pumping stations, tanks, tank farms, holders, reservoirs, telephone lines,
telegraph lines, transmission and distribution lines, dams, generating plants,
poles, wires, cables, conduits, switch boards, devices, appliances,
instruments, equipment, machinery, vessels, ferries, landing slips, docks,
roadbeds, tracks, terminals, rolling stock equipment, appurtenances and all
other property of a like or different kind, situate within the state of
Washington, used by the company in the conduct of its operations; and, in case
of personal property used partly within and partly without the state, it ((shall))
means and includes a proportion of such personal property to be
determined as in this chapter provided.
(((17))) (14)
"Nonoperating property" ((shall)) means all physical
property owned by any company, other than that used during the preceding
calendar year in the conduct of its operations. It ((shall)) includes
all lands and/or buildings wholly used by any person other than the owning
company. In cases where lands and/or buildings are used partially by the
owning company in the conduct of its operations and partially by any other
person not assessable under this chapter under lease, sublease, or other form
of tenancy, the operating and nonoperating property of the company whose
property is assessed hereunder shall be determined by the department of revenue
in such manner as will, in its judgment, secure the separate valuation of such
operating and nonoperating property upon a fair and equitable basis. The
amount of operating revenue received from tenants or occupants of property of
the owning company shall not be considered material in determining the
classification of such property.
Sec. 14. RCW 84.12.340 and 1975
1st ex.s. c 278 s 169 are each amended to read as follows:
((At any time
between the tenth and twenty-fifth days of July, inclusive, following the
making of the assessment, every company shall be entitled on its own motion,
presented to the department of revenue before the tenth day of July, to a
hearing and to present evidence before the department of revenue,)) Following
the making of an assessment, every company may present a motion for a hearing
on the assessment with the department of revenue within the first ten working
days of July. The hearing on this motion shall be held within ten working days
following the hearing request period. During this hearing, the company may
present evidence relating to the value of its operating property and to the
value of other taxable property in the counties in which its operating property
is situate. Upon request in writing for such hearing, the department shall
appoint a time and place therefor, within the period aforesaid, the hearing to
be conducted in such manner as the department shall direct. Hearings provided
for in this section may be held at such times and in such places throughout the
state as the department may deem proper or necessary, may be adjourned from
time to time and from place to place and may be conducted by the department of
revenue or by such member or members thereof as may be duly delegated to act
for it. Testimony taken ((before less than the entire department of revenue))
at this hearing shall be ((reported and a transcript thereof filed
with the department of revenue prior to its decision)) recorded.
Sec. 15. RCW 84.16.100 and 1975
1st ex.s. c 278 s 182 are each amended to read as follows:
Every company assessed
under the provisions of this chapter shall be entitled on its own motion to a
hearing and to present evidence before the department of revenue, ((at any time
between the twentieth day of July and the fifteenth day of August)) within
the ten working days following the hearing request period, relating to the
value of the operating property of such company and to the value of the other
taxable property in the counties in which the operating property of such
company is situate. Upon request in writing for such hearing, which must be
presented to the department of revenue ((on or before the twentieth day))
within the first ten working days of July following the making of the
assessment, the department shall appoint a time and place therefor, within the
respective periods aforesaid, the hearing to be conducted in such manner as the
department shall direct. Hearings provided for in this section may be held at
such times and in such places throughout the state as the department may deem
proper or necessary and may be adjourned from time to time and from place to
place.
Sec. 16. RCW 84.36.020 and 1975
1st ex.s. c 291 s 12 are each amended to read as follows:
The following real
and personal property shall be exempt from taxation:
All lands, ((and))
buildings, and personal property required for necessary administration
and maintenance, used, or to the extent used, exclusively for public burying
grounds or cemeteries without discrimination as to race, color, national origin
or ancestry;
All churches,
personal property, and the ground, not exceeding five acres in area, upon
which a church of any nonprofit recognized religious denomination is or shall
be built, together with a parsonage, convent, and buildings and improvements
required for the maintenance and safeguarding of such property. The area
exempted shall in any case include all ground covered by the church, parsonage,
convent, and buildings and improvements required for the maintenance and
safeguarding of such property and the structures and ground necessary for
street access, parking, light, and ventilation, but the area of unoccupied
ground exempted in such cases, in connection with church, parsonage, convent,
and buildings and improvements required for the maintenance and safeguarding of
such property, shall not exceed the equivalent of one hundred twenty by one
hundred twenty feet except where additional unoccupied land may be required to
conform with state or local codes, zoning, or licensing requirements. The
parsonage and convent need not be on land contiguous to the church property.
To be exempt the property must be wholly used for church purposes: PROVIDED,
That the loan or rental of property otherwise exempt under this paragraph to a
nonprofit organization, association, or corporation, or school for use for an
eleemosynary activity shall not nullify the exemption provided in this
paragraph if the rental income, if any, is reasonable and is devoted solely to
the operation and maintenance of the property.
Sec. 17. RCW 84.36.264 and 1973 c
112 s 3 are each amended to read as follows:
Owners of property
desiring tax exempt status pursuant to the provisions of RCW 84.36.260((, as
now or hereafter amended,)) shall make an application ((therefor with
the assessor of the county wherein such property is located)) for the
exemption with the department. ((Prior to approval the assessor shall
forward a copy of the initial application to the department of revenue and a
copy of the option)) If such property qualifies pursuant to RCW
84.36.260(2), ((as now or hereafter amended)) a copy of the option
shall also be submitted to the department. Such option shall clearly state
the purchase price pursuant to the option or the appraisal value as determined
by the department of revenue.
Sec. 18. RCW 84.36.800 and 1993 c
79 s 2 are each amended to read as follows:
As used in RCW 84.36.020,
84.36.030, 84.36.550, 84.36.037, 84.36.040, 84.36.041, 84.36.050, 84.36.060,
and 84.36.800 through 84.36.865:
(1) "Church
purposes" means the use of real and personal property owned by a nonprofit
religious organization for religious worship or related administrative,
educational, eleemosynary, and social activities. This definition is to be
broadly construed;
(2) "Convent"
means a house or set of buildings occupied by a community of ((clergymen))
clergy or nuns devoted to religious life under a superior;
(3)
"Hospital" means any portion of a hospital building, or other
buildings in connection therewith, used as a residence for persons engaged or
employed in the operation of a hospital, or operated as a portion of the
hospital unit;
(4)
"Nonprofit" means an organization, association or corporation no part
of the income of which is paid directly or indirectly to its members,
stockholders, officers, directors or trustees except in the form of services
rendered by the organization, association, or corporation in accordance with
its purposes and bylaws and the salary or compensation paid to officers of such
organization, association or corporation is for actual services rendered and
compares to the salary or compensation of like positions within the public
services of the state;
(5)
"Parsonage" means a residence occupied by a ((clergyman who is))
member of the clergy who has been designated for a particular
congregation and who holds regular services therefor.
Sec. 19. RCW 84.36.810 and 1993 c
79 s 4 are each amended to read as follows:
(1) Upon cessation of a
use under which an exemption has been granted pursuant to RCW 84.36.030,
84.36.550, 84.36.037, 84.36.040, 84.36.041, 84.36.043, 84.36.050, and 84.36.060,
the county treasurer shall collect all taxes which would have been paid had the
property not been exempt during the three years preceding, or the life of such
exemption, if such be less, together with the interest at the same rate and
computed in the same way as that upon delinquent property taxes((:
PROVIDED, That)). Where the property has been granted an exemption
for more than ten years, taxes and interest shall not be assessed under this
section.
(2) Subsection (1) of
this section applies only when ownership of the property is transferred or when
fifty-one percent or more of the area of the property has lost its exempt
status. The additional tax under subsection (1) of this section shall not be
imposed if the cessation of use resulted solely from:
(a) Transfer to a
nonprofit organization, association, or corporation for a use which also
qualifies and is granted exemption under the provisions of chapter 84.36 RCW;
(b) A taking through
the exercise of the power of eminent domain, or sale or transfer to an entity
having the power of eminent domain in anticipation of the exercise of such
power;
(c) Official action by
an agency of the state of Washington or by the county or city within which the
property is located which disallows the present use of such property;
(d) A natural disaster
such as a flood, windstorm, earthquake, or other such calamity rather than by
virtue of the act of the organization, association, or corporation changing the
use of such property;
(e) Relocation of the
activity and use of another location or site except for undeveloped properties
of camp facilities exempted under RCW 84.36.030;
(f) Cancellation of a
lease on property that had been exempt under RCW 84.36.040, 84.36.041,
84.36.043, or 84.36.060;
(g) A change in the
exempt portion of a home for the aging under RCW 84.36.041(((2)))(3),
as long as some portion of the home remains exempt;
(h) The conversion of a
full exemption of a home for the aging to a partial exemption or taxable status
or the conversion of a partial exemption to taxable status under RCW
84.36.041(((7))) (8).
Sec. 20. RCW 84.40.030 and 1993 c
436 s 1 are each amended to read as follows:
All property shall be
valued at one hundred percent of its true and fair value in money and assessed
on the same basis unless specifically provided otherwise by law.
Taxable leasehold
estates shall be valued at such price as they would bring at a fair, voluntary
sale for cash without any deductions for any indebtedness owed including
rentals to be paid. ((Notwithstanding any other provisions of this section
or of any other statute, when the value of any taxable leasehold estate created
prior to January 1, 1971 is being determined for assessment years prior to the
assessment year 1973, there shall be deducted from what would otherwise be the
value thereof the present worth of the rentals and other consideration which
may be required of the lessee by the lessor for the unexpired term thereof:
PROVIDED, That the foregoing provisions of this sentence shall not apply to any
extension or renewal, made after December 31, 1970 of the term of any such
estate, or to any such estate after the date, if any, provided for in the
agreement for rental renegotiation.))
The true and fair value
of real property for taxation purposes (including property upon which there is
a coal or other mine, or stone or other quarry) shall be based upon the
following criteria:
(1) Any sales of the
property being appraised or similar properties with respect to sales made
within the past five years. The appraisal shall be consistent with the
comprehensive land use plan, development regulations under chapter 36.70A RCW,
zoning, and any other governmental policies or practices in effect at the time
of appraisal that affect the use of property, as well as physical and
environmental influences. The appraisal shall also take into account((,)):
(a) in the use of sales by real estate contract as similar sales, the extent,
if any, to which the stated selling price has been increased by reason of the
down payment, interest rate, or other financing terms; and (b) the extent to
which the sale of a similar property actually represents the general effective
market demand for property of such type, in the geographical area in which such
property is located. Sales involving deed releases or similar seller-developer
financing arrangements shall not be used as sales of similar property.
(2) In addition to
sales as defined in subsection (1), consideration may be given to cost, cost
less depreciation, reconstruction cost less depreciation, or capitalization of
income that would be derived from prudent use of the property. In the case of
property of a complex nature, or being used under terms of a franchise from a
public agency, or operating as a public utility, or property not having a
record of sale within five years and not having a significant number of sales
of similar property in the general area, the provisions of this subsection (2)
shall be the dominant factors in valuation. When provisions of this subsection
(2) are relied upon for establishing values the property owner shall be advised
upon request of the factors used in arriving at such value.
(3) In valuing any
tract or parcel of real property, the value of the land, exclusive of
structures thereon shall be determined; also the value of structures thereon,
but the valuation shall not exceed the value of the total property as it
exists. In valuing agricultural land, growing crops shall be excluded.
Sec. 21. RCW 84.40.080 and 1973
2nd ex.s. c 8 s 1 are each amended to read as follows:
The assessor, upon ((his))
the assessor's own motion, or upon the application of any taxpayer,
shall enter in the detail and assessment list of the current year any property
shown to have been omitted from the assessment list of any preceding year, at
the valuation of that year, or if not then valued, at such valuation as the
assessor shall determine from the preceding year, and such valuation shall be
stated in a separate line from the valuation of the current 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((:
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. 22. RCW 84.40.085 and 1973
2nd ex.s. c 8 s 2 are each amended to read as follows:
No omitted property or
omitted value assessment shall be made for any period more than three years
preceding the year in which the omission is discovered. The assessor, upon
discovery of such omission, shall forward a copy of the amended personal
property affidavit along with a letter of particulars informing the taxpayer of
the findings and of ((his)) the taxpayer's right of appeal to the
county board of equalization. Upon request of either the taxpayer or the
assessor, the county board of equalization may be reconvened to act on ((subject
omits)) the omitted property or omitted value assessments.
Sec. 23. RCW 84.40.170 and 1961 c
15 s 84.40.170 are each amended to read as follows:
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)). If
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)) and 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)) county
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, 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.
Sec. 24. RCW 84.40.175 and 1986 c
285 s 3 are each amended to read as follows:
At the time of making
the assessment of real property, the assessor shall enter each description of
property exempt under the provisions of ((RCW 84.36.005 through 84.36.060))
chapter 84.36 RCW, and value and list the same in the manner and subject
to the same rule as ((he)) the assessor is required to assess all
other property, designating in each case to whom such property belongs((,
and for what purpose used, to entitle it to exemption, and he shall require
from every person claiming such exemption proof of the right to such
exemption: PROVIDED, That)). However, with respect to publicly
owned property exempt from taxation under provisions of RCW 84.36.010, the
assessor shall value only such property as is leased to or occupied by a
private person under an agreement allowing such person to occupy or use such
property for a private purpose when a request for such valuation is received
from the department of revenue or the lessee of such property for use in
determining the taxable rent as provided for in chapter 82.29A RCW: PROVIDED
FURTHER, That this section shall not prohibit any assessor from valuing any
public property leased to or occupied by a private person for private purposes.
Sec. 25. RCW 84.40.230 and 1961 c
15 s 84.40.230 are each amended to read as follows:
When any real property
is sold on contract by the United States of America, the state, or any county
or municipality, and ((such)) the contract expresses or implies
that the vendee is entitled to the possession, use, benefits and profits
thereof and therefrom so long as ((he)) the vendee complies with
the terms of ((such)) the contract, it shall be deemed that the
vendor retains title merely as security for the fulfillment of the contract,
and ((such)) the property shall be assessed and taxed in the same
manner as other similar property in private ownership is taxed, and the tax
roll shall contain, opposite the description of the property so assessed the
following notation: "Subject to title remaining in the vendor" or other
notation of similar significance. No foreclosure for delinquent taxes nor any
deed issued pursuant thereto shall extinguish or otherwise affect the title of
the vendor. In any case under former law where the contract and not the
property was taxed no deed of the property described in such contract shall
ever be executed and delivered by the state or any county or municipality until
all taxes assessed against such contract and local assessments assessed against
the land described thereon are fully paid.
Sec. 26. RCW 84.48.022 and 1970
ex.s. c 55 s 5 are each amended to read as follows:
All meetings of the
board of equalization shall be held at the county courthouse, or other suitable
place within the county, and the ((board of county commissioners)) county
legislative authority shall make provision for a suitable meeting place.
Sec. 27. RCW 84.48.026 and 1970
ex.s. c 55 s 6 are each amended to read as follows:
The terms of each
appointed member of the board shall be for three years or until their
successors are appointed((: PROVIDED, HOWEVER,)). Each
appointed member may be removed by a majority vote of the ((county
commissioners or other)) county legislative ((body)) authority.
Sec. 28. RCW 84.48.028 and 1970
ex.s. c 55 s 7 are each amended to read as follows:
The board may appoint a
clerk of the board and any assistants the board might need, all to serve at the
pleasure of the members of the board, and the clerk or ((his))
assistant((,)) shall attend all sessions thereof, and shall keep the
record. Neither the assessor nor any of ((his)) the assessor's
staff may serve as clerk.
Sec. 29. RCW 84.48.032 and 1970
ex.s. c 55 s 8 are each amended to read as follows:
The board may hire one
or more appraisers accredited by the department of revenue or certified
((as such)) by the Washington state department of ((personnel)) licensing,
society of real estate appraisers, American institute of real estate
appraisers, or international association of assessing officers, and not
otherwise employed by the county, and other necessary personnel for the purpose
of aiding the board and carrying out its functions and duties. In addition,
the boards of the various counties may make reciprocal arrangements for the
exchange of the appraisers with other counties. Such appraisers need not be
residents of the county.
Sec. 30. RCW 84.48.036 and 1970
ex.s. c 55 s 9 are each amended to read as follows:
The county ((commissioners))
legislative authority may provide an adequate annual budget and funds
for operation and needs of the board of equalization, including, but not limited
to the costs and expenses of the board, such as the meeting place, the
necessary equipment and facilities, materials, the salaries of the clerk of the
board and ((his)) the clerk's assistants, the expenses of the
members of the board during the sessions, travel, in-service training, and
payment of salaries of all such employees hired by the board, to facilitate its
work.
Sec. 31. 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 of equalization)) department of revenue the
abstract provided for in RCW 84.48.010 ((by the time the state board of
equalization convenes)), 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 of equalization))
department of 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. 32. 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 of equalization is
certified by the director of the department)) After certifying the
record of the proceedings of the department in accordance with RCW 84.48.080,
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. 33. 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)) the
assessor 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 of
equalization: PROVIDED FURTHER, That)) department. Any surplus
raised shall be remitted to the state in accordance with RCW 84.56.280.
Sec. 34. RCW 84.48.130 and 1975
1st ex.s. c 278 s 207 are each amended to read as follows:
It shall be the duty of
the ((county)) assessor of each county, when ((he)) the
assessor shall have received from the state department of revenue the
certificate of the assessed valuation of the property of railroad and/or other
companies assessed by the department of revenue and apportioned to the county,
and shall have distributed the value so certified ((to him)), to
the several taxing districts in ((his)) the county entitled to a
proportionate value thereof, and placed the same upon the tax rolls of the
county, to certify to the ((board of county commissioners)) county
legislative authority and to the officers authorized by law to estimate
expenditures and/or levy taxes for any taxing district coextensive with the
county, the total assessed value of property in the county as shown by the
completed tax rolls, and to certify to the officers authorized by law to
estimate expenditures and/or levy taxes for each taxing district in the county
not coextensive with the county, the total assessed value of the property in
such taxing district.
Sec. 35. RCW 84.48.140 and 1971
ex.s. c 288 s 11 are each amended to read as follows:
The county ((commissioners
or governing board)) legislative authority of any county may
designate one or more persons to act as a property tax advisor to any person
liable for payment of property taxes in the county. A person designated as a
property tax advisor shall not be an employee of the assessor's office or have
been associated in any way with the determination of any valuation of property
for taxation purposes that may be the subject of an appeal. A person
designated as a property tax advisor may be compensated on a fee basis or as an
employee by the county from any funds available to the county for use in
property evaluation including funds available from the state for use in the
property tax revaluation program.
The property tax
advisor shall perform such duties as may be set forth by resolution of the
county ((commissioners or other governing)) legislative
authority.
If any ((board of
county commissioners)) county legislative authority elects to
designate a property tax advisor, ((they)) it shall publicize the
services available.
Sec. 36. RCW 84.52.010 and 1993 c
337 s 4 are each amended to read as follows:
Except as is permitted
under RCW 84.55.050, all taxes shall be levied or voted in specific amounts.
The rate percent of all
taxes for state and county purposes, and purposes of taxing districts
coextensive with the county, shall be determined, calculated and fixed by the
county assessors of the respective counties, within the limitations provided by
law, upon the assessed valuation of the property of the county, as shown by the
completed tax rolls of the county, and the rate percent of all taxes levied for
purposes of taxing districts within any county shall be determined, calculated
and fixed by the county assessors of the respective counties, within the
limitations provided by law, upon the assessed valuation of the property of the
taxing districts respectively.
When a county assessor
finds that the aggregate rate of tax levy on any property, that is subject to
the limitations set forth in RCW 84.52.043 or 84.52.050, as now or hereafter
amended, exceeds the limitations provided in either of these sections, the
assessor shall recompute and establish a consolidated levy in the following
manner:
(1) The full certified
rates of tax levy for state, county, county road district, and city or town
purposes shall be extended on the tax rolls in amounts not exceeding the
limitations established by law((, subject to subsection (2)(e) of this
section)); however any state levy shall take precedence over all other
levies and shall not be reduced for any purpose other than that required by RCW
84.55.010; however, if as a result of the levies imposed under RCW 84.52.069,
84.34.230, and 84.52.105, the combined rates of regular property tax levies
exceed one percent of the true and fair value of any property, then the levies
imposed under RCW 84.34.230 and 84.52.105, and any portion of the levy imposed
under RCW 84.52.069 that is in excess of thirty cents per thousand dollars of
assessed value, shall be reduced on a pro rata basis or eliminated until the
combined rates of regular property tax levies no longer exceed one percent of
the true and fair value of any property; and
(2) The certified rates
of tax levy subject to these limitations by all junior taxing districts
imposing taxes on such property shall be reduced or eliminated as follows to
bring the consolidated levy of taxes on such property within the provisions of
these limitations:
(a) First, the
certified property tax levy rates of those junior taxing districts authorized
under RCW 36.68.525, 36.69.145, and 67.38.130 shall be reduced on a pro rata
basis or eliminated;
(b) Second, if the
consolidated tax levy rate still exceeds these limitations, the certified
property tax levy rates of flood control zone districts shall be reduced on a
pro rata basis or eliminated;
(c) Third, if the
consolidated tax levy rate still exceeds these limitations, the certified
property tax levy rates of all other junior taxing districts, other than fire
protection districts, library districts, the first fifty cent per thousand
dollars of assessed valuation levies for metropolitan park districts, and the
first fifty cent per thousand dollars of assessed valuation levies for public
hospital districts, shall be reduced on a pro rata basis or eliminated;
(d) Fourth, if the
consolidated tax levy rate still exceeds these limitations, the certified
property tax levy rates authorized to fire protection districts under RCW
52.16.140 and 52.16.160 shall be reduced on a pro rata basis or eliminated; and
(e) Fifth, if the
consolidated tax levy rate still exceeds these limitations, the certified
property tax levy rates authorized for fire protection districts under RCW
52.16.130, library districts, metropolitan park districts under their first
fifty cent per thousand dollars of assessed valuation levy, and public hospital
districts under their first fifty cent per thousand dollars of assessed valuation
levy, shall be reduced on a pro rata basis or eliminated.
Sec. 37. RCW 84.52.018 and 1989 c
378 s 15 are each amended to read as follows:
Whenever any property
value or claim for exemption or cancellation of a property assessment is
appealed to the state board of tax appeals or court of competent jurisdiction
and the dollar difference between the total value asserted by the taxpayer and
the total value asserted by the opposing party exceeds one-fourth of one
percent of the total assessed value of property in the county, the assessor
shall use only that portion of the total value which is not in controversy for
purposes of computing the levy rates and extending the tax on the tax roll in
accordance with this chapter, unless the state board of tax appeals has issued
its determination at the time of extending the tax.
When the state board of
tax appeals or court of competent jurisdiction makes its final determination,
the proper amount of tax shall be extended and collected for each taxing
district if this has not already been done. The amount of tax collected and
extended shall include interest at the rate of nine percent per year on the
amount of the board's final determination minus the amount not in controversy.
The interest shall accrue from the date the taxes on the amount not in
controversy ((was)) were first due and payable. Any amount
extended in excess of that permitted by chapter 84.55 RCW shall be held in
abeyance and used to reduce the levy rates of the next succeeding levy.
Sec. 38. RCW 84.52.030 and 1961 c
15 s 84.52.030 are each amended to read as follows:
For the purpose of
raising revenue for state, county and other taxing district purposes, the ((board
of county commissioners)) county legislative authority of each
county at its October session, and all other officials or boards authorized by
law to levy taxes for taxing district purposes, shall levy taxes on all the
taxable property in the county or district, as the case may be, sufficient for
such purposes, and within the limitations permitted by law.
Sec. 39. 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. 40. RCW 84.68.020 and 1961 c
15 s 84.68.020 are each amended to read as follows:
In all cases of the
levy of taxes for public revenue which are deemed unlawful or excessive by the
person, firm or corporation whose property is taxed, or from whom such tax is
demanded or enforced, such person, firm or corporation may pay such tax or any
part thereof deemed unlawful, under written protest setting forth all of the
grounds upon which such tax is claimed to be unlawful or excessive; and
thereupon the person, firm or corporation so paying, or ((his or its)) their
legal representatives or assigns, may bring an action in the superior court or
in any federal court of competent jurisdiction against the state, county or
municipality by whose officers the same was collected, to recover such tax, or
any portion thereof, so paid under protest: PROVIDED, That RCW 84.68.010
through 84.68.070 shall not be deemed to enlarge the grounds upon which taxes
may now be recovered: AND PROVIDED FURTHER, That no claim need be presented to
the state or county or municipality, or any of their respective officers, for
the return of such protested tax as a condition precedent to the institution of
such action.
Sec. 41. RCW 84.68.090 and 1961 c
15 s 84.68.090 are each amended to read as follows:
In all actions for the
recovery of lands or other property sold for taxes, the complainant must state
and set forth specially in ((his)) the complaint the tax that is
justly due, with penalties, interest and costs, that the taxes for that and
previous years have been paid; and when the action is against the person or
corporation in possession thereof that all taxes, penalties, interest and costs
paid by the purchaser at tax-sale, ((his)) the purchaser's
assignees or grantees have been fully paid or tendered, and payment refused.
NEW SECTION. Sec.
42. The following acts or
parts of acts are each repealed:
(1) RCW 84.24.010 and 1975 1st
ex.s. c 278 s 184 & 1961 c 15 s 84.24.010;
(2) RCW 84.24.020 and 1961 c
15 s 84.24.020;
(3) RCW 84.24.030 and 1985 c
469 s 64, 1975 1st ex.s. c 278 s 185, & 1961 c 15 s 84.24.030;
(4) RCW 84.24.040 and 1975 1st
ex.s. c 278 s 186 & 1961 c 15 s 84.24.040;
(5) RCW 84.24.050 and 1975 1st
ex.s. c 278 s 187 & 1961 c 15 s 84.24.050;
(6) RCW 84.24.060 and 1961 c
15 s 84.24.060; and
(7) RCW 84.24.070 and 1989 c
378 s 27 & 1961 c 15 s 84.24.070.
