H-1750.1  _______________________________________________

                          HOUSE BILL 1924

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State of Washington      54th Legislature     1995 Regular Session

By Representatives Koster, Goldsmith, Cairnes, Stevens, Clements, McMahan, Benton, D. Schmidt, Elliot, Smith, Campbell, Radcliff, Thompson and Hargrove

Read first time 02/15/95.  Referred to Committee on Government Operations.

Providing for notice to property owners of property taxes due.

    AN ACT Relating to notifying property owners of property taxes due on their property; 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.  At the cost of the county, the county treasurer shall also provide the same notice to the owner or owners of every described property, as shown on the assessors roll.

    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)).

As used in this section, the term "taxpayer" ((as used in this section shall)) means 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)).  However, if no name so appears 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.

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