H-3699.2 _______________________________________________
HOUSE BILL 2326
_______________________________________________
State of Washington 52nd Legislature 1992 Regular Session
By Representatives Winsley, Wang, Broback, Kremen, Paris, J. Kohl, Rasmussen and Miller
Read first time 01/15/92. Referred to Committee on Revenue.
AN ACT Relating to waiver of delinquent real property tax interest and penalties where a mortgage lien has been removed but the county has not notified the property owner of taxes owed; and amending RCW 84.56.025.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 84.56.025 and 1984 c 185 s 1 are each amended to read as follows:
The interest and penalties for delinquencies on property taxes, which taxes are levied on real estate in the year of a conveyance of the real estate and which are collected in the following year, shall be waived by the county treasurer under the following circumstances:
(1)(a) Records conveying the real estate were filed with the county auditor on or before November 30 of the year the taxes are levied;
(((2)))(b)
A grantee's name and address are included in the records; and
(((3)))(c)
The notice for these taxes due, as provided in RCW 84.56.050, was not sent to a
grantee due to error by the county; or
(2)(a) The property owner has removed a mortgage lien by filing a record of satisfaction or release of the mortgage with the county auditor; and
(b) The county assessor does not notify the taxpayer at the taxpayer's mailing address of taxes due.
Where such waiver of interest and penalties has occurred, the full amount of interest and penalties shall be reinstated if the grantee fails to pay the delinquent taxes within thirty days of receiving notice that the taxes are due. Each county treasurer shall, subject to guidelines prepared by the department of revenue, establish administrative procedures to determine if grantees are eligible for this waiver.