_______________________________________________
ENGROSSED SENATE BILL 6595
_______________________________________________
State of Washington 54th Legislature 1996 Regular Session
By Senators Winsley, Haugen, Hale, Heavey, Sheldon, Snyder, Wood, McAuliffe, Finkbeiner, Goings, Rinehart, Pelz, Franklin, Smith, Drew, Sutherland, Bauer and Rasmussen
Read first time 01/18/96. Referred to Committee on Government Operations.
AN ACT Relating to correction of erroneous assessments; and amending RCW 84.48.065.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 84.48.065 and 1992 c 206 s 12 are each amended to read as follows:
(1) The county assessor
or treasurer may cancel or correct assessments on the assessment or tax rolls
which are erroneous due to manifest errors in description, double assessments,
clerical errors in extending the rolls, and such manifest errors in the listing
of the property which do not involve a revaluation of property, ((such as))
except in the case that a taxpayer produces proof that an authorized land
use authority has made a definitive change in the property's land use
designation. In such a case, correction of the assessment or tax rolls may be
made notwithstanding the fact that the action involves a revaluation of
property. Manifest errors that do not involve a revaluation of property
include the assessment of property exempted by law from taxation or the
failure to deduct the exemption allowed by law to the head of a family. When
the county assessor cancels or corrects an assessment, the assessor shall send
a notice to the taxpayer in accordance with RCW 84.40.045, advising the
taxpayer that the action has been taken and notifying the taxpayer of the right
to appeal the cancellation or correction to the county board of equalization,
in accordance with RCW 84.40.038. When the county assessor or treasurer
cancels or corrects an assessment, a record of such action shall be prepared,
setting forth therein the facts relating to the error. The record shall also
set forth by legal description all property belonging exclusively to the state,
any county, or any municipal corporation whose property is exempt from
taxation, upon which there remains, according to the tax roll, any unpaid
taxes. No manifest error cancellation or correction, including a
cancellation or correction made due to a definitive change of land use
designation, shall be made for any period more than three years preceding
the year in which the error is discovered.
(2)(a) In the case of a definitive change of land use designation, an assessor shall make corrections that involve a revaluation of property to the assessment roll when:
(i) The assessor and taxpayer have signed an agreement as to the true and fair value of the taxpayer's property setting forth in the agreement the valuation information upon which the agreement is based; and
(ii) The assessment roll has previously been certified in accordance with RCW 84.40.320.
(b) In all other cases, an assessor shall make corrections that involve a revaluation of property to the assessment roll when:
(((a))) (i)
The assessor and taxpayer have signed an agreement as to the true and fair value
of the taxpayer's property setting forth in the agreement the valuation
information upon which the agreement is based; and
(((b))) (ii)
The following conditions are met:
(((i))) (A)
The assessment roll has previously been certified in accordance with RCW
84.40.320;
(((ii))) (B)
The taxpayer has timely filed a petition with the county board of equalization
pursuant to RCW 84.40.038 for the current assessment year;
(((iii))) (C)
The county board of equalization has not yet held a hearing on the merits of
the taxpayer's petition.
(3) The assessor shall issue a supplementary roll or rolls including such cancellations and corrections, and the assessment and levy shall have the same force and effect as if made in the first instance, and the county treasurer shall proceed to collect the taxes due on the rolls as modified.
--- END ---