H-4052.1          _______________________________________________

                                  HOUSE BILL 2438

                  _______________________________________________

State of Washington              54th Legislature             1996 Regular Session

By Representatives Morris, Chappell, Quall and Dickerson

Read first time 01/10/96.  Referred to Committee on Government Operations.

Enforcing the filing of certifications of assessment rolls.

     AN ACT Relating to the filing of certifications of assessment rolls; amending RCW 84.40.320; and creating a new section.

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

NEW SECTION. Sec. 1.  The legislature intends that "shall" is mandatory whether or not it applies to a citizen or a governmental entity.  The legislature does not intend that "shall" be given a directory rather than a mandatory meaning.

     Sec. 2.  RCW 84.40.320 and 1988 c 222 s 18 are each amended to read as follows:

     The assessor shall add up and note the amount of each column in the detail and assessment lists in such manner as prescribed or approved by the state department of revenue, as will provide a convenient and permanent record of assessment.  The assessor shall also make, under proper headings, a certification of the assessment rolls and on the 15th day of July shall file the same with the clerk of the county board of equalization for the purpose of equalization by the ((said)) board.  If the assessor does not file the certification on time, the value of the assessment must be the lower of the new assessed value or old assessed value.  Such certificate shall be verified by an affidavit, substantially in the following form:

State of Washington, . . . . . . County, ss.

     I, . . . . . ., Assessor . . . . . ., do solemnly swear that the assessment rolls and this certificate contain a correct and full list of all the real and personal property subject to taxation in this county for the assessment year 19. . ., so far as I have been able to ascertain the same; and that the assessed value set down in the proper column, opposite the several kinds and descriptions of property, is in each case, except as otherwise provided by law, one hundred percent of the true and fair value of such property, to the best of my knowledge and belief, and that the assessment rolls and this certificate are correct, as I verily believe.

                                     .................................. , Assessor.

     Subscribed and sworn to before me this . . . . day of . . . . . ., 19. . .

(L. S.) . . . . . ., Auditor of . . . . . . county.

PROVIDED, That the failure of the assessor to complete the certificate shall in nowise invalidate the assessment.  After the same has been duly equalized by the county board of equalization, the same shall be delivered to the county assessor.

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