2485-S.E AMS GO S5408.1

ESHB 2485 - S COMM AMD

By Committee on Government Operations

    Strike everything after the enacting clause and insert the following:

    "Sec. 1.  RCW 84.48.065 and 1992 c 206 s 12 are each amended to read as follows:

    (1) The county assessor or treasurer may cancel or correct assessments on the assessment or tax rolls which are erroneous due to manifest errors in description, double assessments, clerical errors in extending the rolls, and such manifest errors in the listing of the property which do not involve a revaluation of property, ((such as)) except in the case that a taxpayer produces proof that an authorized land use authority has made a definitive change in the property's land use designation.  In such a case, correction of the assessment or tax rolls may be made notwithstanding the fact that the action involves a revaluation of property.  Manifest errors that do not involve a revaluation of property include the assessment of property exempted by law from taxation or the failure to deduct the exemption allowed by law to the head of a family.  When the county assessor cancels or corrects an assessment, the assessor shall send a notice to the taxpayer in accordance with RCW 84.40.045, advising the taxpayer that the action has been taken and notifying the taxpayer of the right to appeal the cancellation or correction to the county board of equalization, in accordance with RCW 84.40.038.  When the county assessor or treasurer cancels or corrects an assessment, a record of such action shall be prepared, setting forth therein the facts relating to the error.  The record shall also set forth by legal description all property belonging exclusively to the state, any county, or any municipal corporation whose property is exempt from taxation, upon which there remains, according to the tax roll, any unpaid taxes.  No manifest error cancellation or correction, including a cancellation or correction made due to a definitive change of land use designation, shall be made for any period more than three years preceding the year in which the error is discovered.

    (2)(a) In the case of a definitive change of land use designation, an assessor shall make corrections that involve a revaluation of property to the assessment roll when:

(i) The assessor and taxpayer have signed an agreement as to the true and fair value of the taxpayer's property setting forth in the agreement the valuation information upon which the agreement is based; and

(ii) The assessment roll has previously been certified in accordance with RCW 84.40.320.

(b) In all other cases, an assessor shall make corrections that involve a revaluation of property to the assessment roll when:

    (((a))) (i) The assessor and taxpayer have signed an agreement as to the true and fair value of the taxpayer's property setting forth in the agreement the valuation information upon which the agreement is based; and

    (((b))) (ii) The following conditions are met:

    (((i))) (A) The assessment roll has previously been certified in accordance with RCW 84.40.320;

    (((ii))) (B) The taxpayer has timely filed a petition with the county board of equalization pursuant to RCW 84.40.038 for the current assessment year;

    (((iii))) (C) The county board of equalization has not yet held a hearing on the merits of the taxpayer's petition.

    (3) The assessor shall issue a supplementary roll or rolls including such cancellations and corrections, and the assessment and levy shall have the same force and effect as if made in the first instance, and the county treasurer shall proceed to collect the taxes due on the rolls as modified.

    Sec. 2.  RCW 84.69.020 and 1994 c 301 s 55 are each amended to read as follows:

    On the order of the county treasurer, ad valorem taxes paid before or after delinquency shall be refunded if they were:

    (1) Paid more than once; or

    (2) Paid as a result of manifest error in description; or

    (3) Paid as a result of a clerical error in extending the tax rolls; or

    (4) Paid as a result of other clerical errors in listing property; or

    (5) Paid with respect to improvements which did not exist on assessment date; or

    (6) Paid under levies or statutes adjudicated to be illegal or unconstitutional; or

    (7) Paid as a result of mistake, inadvertence, or lack of knowledge by any person exempted from paying real property taxes or a portion thereof pursuant to RCW 84.36.381 through 84.36.389, as now or hereafter amended; or

    (8) Paid as a result of mistake, inadvertence, or lack of knowledge by either a public official or employee or by any person with respect to real property in which the person paying the same has no legal interest; or

    (9) Paid on the basis of an assessed valuation which was appealed to the county board of equalization and ordered reduced by the board; or

    (10) Paid on the basis of an assessed valuation which was appealed to the state board of tax appeals and ordered reduced by the board:  PROVIDED, That the amount refunded under subsections (9) and (10) of this section shall only be for the difference between the tax paid on the basis of the appealed valuation and the tax payable on the valuation adjusted in accordance with the board's order; or

    (11) Paid as a state property tax levied upon property, the assessed value of which has been established by the state board of tax appeals for the year of such levy:  PROVIDED, HOWEVER, That the amount refunded shall only be for the difference between the state property tax paid and the amount of state property tax which would, when added to all other property taxes within the one percent limitation of Article VII, section 2 of the state Constitution equal one percent of the assessed value established by the board;

    (12) Paid on the basis of an assessed valuation which was adjudicated to be unlawful or excessive:  PROVIDED, That the amount refunded shall be for the difference between the amount of tax which was paid on the basis of the valuation adjudged unlawful or excessive and the amount of tax payable on the basis of the assessed valuation determined as a result of the proceeding; or

    (13) Paid on property acquired under RCW 84.60.050, and canceled under RCW 84.60.050(2); or

(14) Paid on the basis of an assessed valuation that was reduced under section 1 of this act.

    No refunds under the provisions of this section shall be made because of any error in determining the valuation of property, except as authorized in subsections (9), (10), (11), and (12) of this section nor may any refunds be made if a bona fide purchaser has acquired rights that would preclude the assessment and collection of the refunded tax from the property that should properly have been charged with the tax.  Any refunds made on delinquent taxes shall include the proportionate amount of interest and penalties paid.  The county treasurer may deduct from moneys collected for the benefit of the state's levy, refunds of the state levy including interest on the levy as provided by this section and chapter 84.68 RCW.

    The county treasurer of each county shall make all refunds determined to be authorized by this section, and by the first Monday in January of each year, report to the county legislative authority a list of all refunds made under this section during the previous year.  The list is to include the name of the person receiving the refund, the amount of the refund, and the reason for the refund."

ESHB 2485 - S COMM AMD

By Committee on Government Operations

    On page 1, line 2 of the title, after "restrictions;" strike the remainder of the title and insert "and amending RCW 84.48.065 and 84.69.020."

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