S-0058.2  _______________________________________________

                         SENATE BILL 5018

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Senators Snyder, McCaslin and Schow

Read first time 01/09/95.  Referred to Committee on Ways & Means.

Limiting assessments on personal property if tax paid in another state.

    AN ACT Relating to personal property taxes; and amending RCW 84.44.080.

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

    Sec. 1.  RCW 84.44.080 and 1961 c 15 s 84.44.080 are each amended to read as follows:

(1) The owner of personal property removing from one county to another between the first day of January and the first day of July shall be assessed in either in which he is first called upon by the assessor.  The owner of personal property moving into this state from another state between the first day of January and the first day of July shall list the property owned by him on the first day of January of such year in the county in which he resides((:  PROVIDED, That)).

(2) If ((such person has been assessed and can make it appear to the assessor that he is held for the tax of the current year on the)) a property tax has been paid on personal property in another state ((or county)), ((he)) the property shall not be ((again assessed)) subject to tax in this state for ((such)) the same year.  If a property tax has been paid on personal property in one county of this state, the property shall not be subject to tax in another county for the same year.

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