1316-S AAS 4/19/91
SHB 1316 - S AMD
By Senator Madsen
ADOPTED 4/19/91 - Voice Vote
On page 16, beginning on line 1, strike all of section 16
Renumber the remaining sections consecutively and correct any internal references accordingly.
SHB 1316 - S AMD
By Senator Madsen
ADOPTED 4/19/91 - Voice Vote
On page 18, line 19, after
"shall" strike "either" and insert "((either))"
On page 18, beginning on line
20, after "same" strike all material through "((; and))"
on line 24, and insert "((, 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))"
SHB 1316 - S AMD
By Senator Madsen
ADOPTED 4/19/91 - Voice Vote
On page 39, at the beginning of line 15, strike "Ad" and insert "On the order of the county treasurer, ad"
SHB 1316 - S AMD
By Senator Madsen
ADOPTED 4/19/19 - Voice Vote
On page 43, after line 25, insert the following:
"Sec. 38. 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. 39. 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. 40. 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. 41. 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."
"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."
Renumber the remaining sections consecutively and correct any internal references accordingly.
SHB 1316 - S AMD
By Senator Madsen
ADOPTED 4/19/19 - Voice Vote
On page 44, after line 14, insert the following:
"NEW SECTION. Sec. 39. The following acts or parts of acts are each repealed:
(1) RCW 84.04.043 and 1979 c 107 s 26;
(2) RCW 84.08.110 and 1975 1st ex.s. c 278 s 154 & 1961 c 15 s 84.08.110;
(3) RCW 84.40.100 and 1961 c 15 s 84.40.100;
(4) RCW 84.40.250 and 1961 c 15 s 84.40.250;
(5) RCW 84.40.330 and 1975 1st ex.s. c 278 s 196 & 1961 c 15 s 84.40.330;
(6) RCW 84.40A.020 and 1971 ex.s. c 43 s 2;
(7) RCW 84.40A.030 and 1971 ex.s. c 43 s 3;
(8) RCW 84.40A.040 and 1971 ex.s. c 43 s 4;
(9) RCW 84.40A.050 and 1971 ex.s. c 43 s 5;
(10) RCW 84.44.040 and 1961 c 15 s 84.44.040;
(11) RCW 84.44.060 and 1961 c 15 s 84.44.060; and
(12) RCW 84.44.070 and 1961 c 15 s 84.44.070."
SHB 1316 - S AMD
By Senator Madsen
ADOPTED 4/19/91 - Voice Vote
On page 1, line 4 of the title, after "82.45.180," strike "84.08.110,"
On page 1, line 7 of the title, after "85.05.280," strike "and" and after "85.05.360" insert ", 84.56.290, 84.69.070, 84.69.110, and 84.69.120"
On page 1, line 8 of the title, after "36.88 RCW;" insert "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;"
On page 1, line 10 of the title, after "84.64.210," strike "and" and after "84.64.240" insert ", 84.04.043, 84.08.110, 84.40.100, 84.40.250, 84.40.330, 84.40A.020, 84.40A.030, 84.40A.040, 84.40A.050, 84.44.040, 84.44.060, and 84.44.070"