AN ACT Relating to
taxation of ships and vessels; amending RCW 82.49.060, 84.40.065, 84.40.150,
84.40.190, and 84.40.200; adding a new section to chapter 84.56 RCW; making an
appropriation; prescribing penalties; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
Sec. 1. RCW 82.49.060 and 1983 c
7 s 13 are each amended to read as follows:
(1) Any vessel owner
disputing an appraised value under RCW 82.49.050 or disputing whether the vessel
is taxable, may petition for a conference with the department as provided
under RCW 82.32.160, or for reduction of the tax due as provided under RCW
82.32.170.
(2) Any vessel owner
having received a notice of denial of a petition or a notice of determination
made for the owner's vessel under RCW 82.32.160 or 82.32.170 may appeal to the
board of tax appeals as provided under RCW 82.03.190. In deciding a case
appealed under this section, the board of tax appeals may require an
independent appraisal of the vessel. The cost of the independent appraisal
shall be apportioned between the department and the vessel owner as provided by
the board.
Sec. 2. RCW 84.40.065 and 1986 c
229 s 3 are each amended to read as follows:
(1) Every individual,
corporation, association, partnership, trust, and estate shall list with the
department of revenue all ships and vessels which are subject to their
ownership, possession, or control and which are not entirely exempt from
property taxation, and such listing shall be subject to the same requirements((,))
and penalties((, and liens)) provided in this chapter ((and
chapter 84.60 RCW)) for all other personal property in the same manner as
provided ((therein)) in this chapter, except as may be specifically
provided otherwise with respect to ships and vessels.
(2) The listing of
ships and vessels shall be accomplished in the manner and upon forms prescribed
by the department. Upon listing, the department shall assign a tax
identification number for each vessel listed.
(3) The
department shall assess all ships and vessels and shall ((certify to the
respective county assessors the equalized values thereof, subject to the same
rules as other state-assessed properties in accordance with RCW 84.12.370 and
84.16.130 and chapter 84.48 RCW)), on or before January 31st of each
year, mail to the owner of a ship or vessel, or to the person listing the ship
or vessel if different from the owner, a notice showing the valuation of the
ship or vessel assessed. Taxes due the following year shall be based upon the
valuation. On or after February 15, but no later than thirty days before April
30, the department shall mail to the owner of a ship or vessel, or to the
person listing the ship or vessel if different from the owner, a tax statement
showing the valuation for the previous year of the ship or vessel assessed and
the amount of tax owed for the current year.
(((3))) (4)
Any ship or vessel owner, or person listing the ship or vessel if different
from the owner, disputing the assessment or disputing whether the ship
or vessel is subject to taxation under this section shall have the same
rights of review as any other ship or vessel owner subject to the excise
tax contained in chapter 82.49 RCW in accordance with RCW 82.49.060.
Sec. 3. RCW 84.40.150 and 1961 c
15 s 84.40.150 are each amended to read as follows:
If any person required
to list property for taxation and provide the assessor with the list, is
prevented by sickness or absence from giving to the assessor such statement,
such person or his or her agent having charge of such property, may, at
any time before the close of the session of the board of equalization, make out
and deliver to said board a statement of the same as required by this title,
and the board shall, in such case, make an entry thereof, and correct the
corresponding item or items in the return made by the assessor, as the case may
require; but no such statement shall be received by the said board from any
person who refused or neglected to make oath to his or her statement
when required by the assessor as provided herein; nor from any person unless he
or she makes and files with the said board an affidavit that he or
she was absent from his or her county, without design to avoid the
listing of his or her property, or was prevented by sickness from giving
the assessor the required statement when called on for that purpose.
Sec. 4. RCW 84.40.190 and 1967
ex.s. c 149 s 39 are each amended to read as follows:
Every person required
by this title to list property shall make out and deliver to the assessor, or
to the department as required by RCW 84.40.065, either in person or by
mail, a statement, verified under penalty of perjury, of all the personal
property in his or her possession or under his or her control,
and which, by the provisions of this title, he or she is required to
list for taxation, either as owner or holder thereof. Each list, schedule or
statement required by this chapter shall be signed by the individual if the
person required to make the same is an individual; by the president,
vice-president, treasurer, assistant treasurer, chief accounting officer or any
other officer duly authorized to so act if the person required to make the same
is a corporation; by a responsible and duly authorized member or officer having
knowledge of its affairs, if the person required to make the same is a
partnership or other unincorporated organization; or by the fiduciary, if the
person required to make the same is a trust or estate. The list, schedule, or
statement may be made and signed for the person required to make the same by an
agent who is duly authorized to do so by a power of attorney filed with and
approved by the assessor. When any list, schedule, or statement is made and
signed by such agent, the principal required to make out and deliver the same
shall be responsible for the contents and the filing thereof and shall be
liable for the penalties imposed pursuant to RCW 84.40.130. No person shall be
required to list for taxation in his statement to the assessor any share or
portion of the capital stock, or of any of the property of any company,
association or corporation, which such person may hold in whole or in part,
where such company, being required so to do, has listed for assessment and
taxation its capital stock and property with the department of revenue, or as
otherwise required by law.
Sec. 5. RCW 84.40.200 and 1987 c
319 s 3 are each amended to read as follows:
(1) In all cases of
failure to obtain a statement of personal property, from any cause, it shall be
the duty of the assessor to ascertain the amount and value of such property and
assess the same at such amount as he or she believes to be the true
value thereof.
(2) The assessor, in
all cases of the assessment of personal property, shall deliver or mail to the
person assessed, or to the person listing the property, a copy of the statement
of property hereinbefore required, showing the valuation of the property so
listed.
(3) This section
does not apply to the listing required under RCW 84.40.065.
NEW SECTION. Sec.
6. A new section is added to
chapter 84.56 RCW to read as follows:
(1) The department of
revenue shall collect all ad valorem taxes upon ships and vessels listed with
the department in accordance with RCW 84.40.065 and all applicable interest and
penalties.
The taxes shall be due
and payable to the department on or before the thirtieth day of April and shall
be delinquent after that date.
(2) If payment of the
tax is not received by the department by the due date, there shall be imposed a
penalty of five percent of the amount of the tax; and if the tax is not
received within thirty days after the due date, there shall be imposed a total
penalty of ten percent of the amount of the tax; and if the tax is not received
within sixty days after the due date, there shall be imposed a total penalty of
twenty percent of the amount of the tax. No penalty so added shall be less
than five dollars.
(3) Delinquent taxes
under this section are subject to interest at the rate set forth in RCW
82.32.050 from the date of delinquency until paid. Interest or penalties
collected on delinquent taxes under this section shall be paid by the
department into the general fund of the state treasury.
(4) If upon information
obtained by the department it appears that any ship or vessel required to be
listed according to the provisions of RCW 84.40.065 is not so listed, the
department shall value the ship or vessel and assess against the owner of the
vessel the taxes found to be due and shall add thereto interest at the rate set
forth in RCW 82.32.050 from the original due date of the tax until the date of
payment. The department shall notify the vessel owner by mail of the amount
and the same shall become due and shall be paid by the vessel owner within
thirty days of the date of the notice. If payment is not received by the
department by the due date specified in the notice, the department shall add a
penalty of ten percent of the tax found due. A person who willfully gives a
false listing or willfully fails to list a ship or vessel as required by RCW
84.40.065 shall be subject to the penalty imposed by RCW 84.40.130(2), which
shall be assessed and collected by the department.
(5) Delinquent taxes
under this section, along with all penalties and interest thereon, shall be
collected by the department according to the procedures set forth in chapter 82.32
RCW for the filing and execution of tax warrants, including the imposition of
warrant interest. In the event a warrant is issued by the department for the
collection of taxes under this section, the department shall add a penalty of
five percent of the amount of the delinquent tax, but not less than ten
dollars.
(6) The department
shall also collect all delinquent taxes pertaining to ships and vessels
appearing on the records of the county treasurers for each of the counties of
this state as of December 31, 1993, including any applicable interest or
penalties. The provisions of subsection (5) of this section shall apply to the
collection of such delinquent taxes.
NEW SECTION. Sec.
7. The sum of one hundred
thirty-seven thousand dollars, or as much thereof as may be necessary, is
appropriated for the biennium ending June 30, 1995, from the general fund to
the department of revenue for the purposes of this act.
NEW
SECTION. Sec. 8. This act shall take
effect January 1, 1994.
