S-3156.1          _______________________________________________

                                 SENATE BILL 6079

                  _______________________________________________

State of Washington              52nd Legislature             1992 Regular Session

By Senators L. Smith, McCaslin, Oke, Sellar, Thorsness, Metcalf, Rasmussen and Nelson

Read first time 01/15/92.  Referred to Committee on Governmental Operations.Requiring county treasurers to send tax notices to property owners, at the owners' request, if the name on the tax roll is a lienholder.

     AN ACT Relating to county treasurer's duties; and amending RCW 84.56.050.

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

     Sec. 1.  RCW 84.56.050 and 1991 c 245 s 17 are each amended to read as follows:

     On receiving the tax rolls the treasurer shall post all real and personal property taxes from the rolls to the treasurer's tax roll, and shall carry forward to the current tax rolls a memorandum of all delinquent taxes on each and every description of property, and enter the same on the property upon which the taxes are delinquent showing the amounts for each year.  The treasurer shall notify each taxpayer in the county, at the expense of the county, of the amount of the real and personal property, and the current and delinquent amount of tax due on the same; and the treasurer shall have printed on the notice the name of each tax and the levy made on the same.  The county treasurer shall be the sole collector of all delinquent taxes and all other taxes due and collectible on the tax rolls of the county((:  PROVIDED, That)).

The term "taxpayer" as used in this section shall mean any person charged, or whose property is charged, with property tax; and the person to be notified is that person whose name appears on the tax roll herein mentioned((:  PROVIDED, FURTHER, That)).  If the name on the tax roll is a lienholder on the subject property and not the vested owner, the treasurer shall, at the written request of the vested owner, provide to the vested owner a copy of any notices or information provided pursuant to this section and shall continue thereafter to provide such copies to the owner annually without further request.  If no name so appears on the tax roll, the person to be notified is that person shown by the treasurer's tax rolls or duplicate tax receipts of any preceding year as the payer of the tax last paid on the property in question.