S-5057.1  _______________________________________________

                    SUBSTITUTE SENATE BILL 6594

          _______________________________________________

State of Washington      54th Legislature     1996 Regular Session

By Senate Committee on Government Operations (originally sponsored by Senators Winsley, Haugen, Heavey, Sheldon, Hale, Snyder, Wood, McAuliffe, Finkbeiner, Bauer, Rinehart, Pelz, Franklin, Smith, Drew, Sutherland and Rasmussen)

Read first time 02/02/96.

Requiring specific information in notification of property assessment changes.

    AN ACT Relating to notification of property assessment changes; amending RCW 84.40.045; and providing an effective date.

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

    Sec. 1.  RCW 84.40.045 and 1994 c 301 s 36 are each amended to read as follows:

    The assessor shall give notice of any change in the true and fair value of real property for the tract or lot of land and any improvements thereon no later than thirty days after appraisal:  PROVIDED, That no such notice shall be mailed during the period from January 15 to February 15 of each year:  PROVIDED FURTHER, That no notice need be sent with respect to changes in valuation of forest land made pursuant to chapter 84.33 RCW.

    The notice shall:

(1) Contain a statement of both the prior and the new true and fair value and the ratio of the assessed value to the true and fair value on which the assessment of the property is based, stating separately land and improvement values, and a brief statement of the procedure for appeal to the board of equalization and the time, date, and place of the meetings of the board;

(2) Inform the taxpayer of the zoning of the property as of the date of the last appraisal;

(3) State that zoning is subject to change;

(4) State that other restrictions of the local, state, and federal governments on the use of the property may apply; and

(5) Reference the appropriate local and state sources where further information may be obtained.

    The notice shall be mailed by the assessor to the taxpayer.

    If any taxpayer, as shown by the tax rolls, holds solely a security interest in the real property which is the subject of the notice, pursuant to a mortgage, contract of sale, or deed of trust, such taxpayer shall, upon written request of the assessor, supply, within thirty days of receipt of such request, to the assessor the name and address of the person making payments pursuant to the mortgage, contract of sale, or deed of trust, and thereafter such person shall also receive a copy of the notice provided for in this section.  Willful failure to comply with such request within the time limitation provided for herein shall make such taxpayer subject to a maximum civil penalty of five thousand dollars.  The penalties provided for herein shall be recoverable in an action by the county prosecutor, and when recovered shall be deposited in the county current expense fund.  The assessor shall make the request provided for by this section during the month of January.

NEW SECTION. Sec. 2.  This act shall take effect January 1, 1999.

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