S-3757.2 _______________________________________________
SENATE BILL 6442
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State of Washington 54th Legislature 1996 Regular Session
By Senator Loveland
Read first time 01/15/96. Referred to Committee on Government Operations.
AN ACT Relating to levies; and adding a new section to chapter 84.52 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 84.52 RCW to read as follows:
(1) Annually, at the time required by law for the levying of taxes for county purposes, the proper county officers required by law to make and enter such tax levies shall adjust each tax levy or levies by:
(a) The amount of taxes levied by the county for county and state purposes that were:
(i) Canceled as uncollectible pursuant to RCW 84.56.240 within the preceding twelve months; or
(ii) Not collected or over-collected because of changes made after final certification of any assessment roll during the preceding twelve months; or
(iii) Uncollectible due to a United States bankruptcy court action;
(b) The amount of taxes levied by the county for each taxing district that were:
(i) Canceled as uncollectible pursuant to RCW 84.56.240 within the preceding twelve months; or
(ii) Not collected or over-collected because of changes made after final certification of any assessment roll during the preceding twelve months; or
(iii) Uncollectible due to a United States bankruptcy court action.
(2) For the purposes of this section, "changes" means increases or decreases in assessed value of property resulting from an error or final adjustments made by a county board of equalization, the state board of tax appeals, or a court of competent jurisdiction, including changes reflecting settlements of proceedings in such boards or court. "Changes" does not include changes in assessed value of property resulting from actions brought to recover taxes under RCW 84.68.020.
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