AN ACT Relating to
county treasurer receipting practices; amending RCW 84.56.340; reenacting and
amending RCW 84.56.020; adding a new section to chapter 36.29 RCW; and creating
a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
Sec. 1. RCW 84.56.020 and 1991 c
245 s 16 and 1991 c 52 s 1 are each reenacted and amended to read as follows:
(1) The county
treasurer shall be the receiver and collector of all taxes extended upon the
tax rolls of the county, whether levied for state, county, school, bridge,
road, municipal or other purposes, and also of all fines, forfeitures or
penalties received by any person or officer for the use of his or her county.
All taxes upon real and personal property made payable by the provisions of
this title shall be due and payable to the treasurer on or before the thirtieth
day of April and, except as provided in this section, shall be
delinquent after that date((: PROVIDED, That)).
(2) Each tax
statement shall include a notice that checks for payment of taxes may be made
payable to "Treasurer of . . . . . . County"
or other appropriate office, but tax statements shall not include any
suggestion that checks may be made payable to the name of the individual
holding the office of treasurer nor any other individual((: PROVIDED
FURTHER, That)).
(3) When the
total amount of tax or special assessments on personal property or on any lot,
block or tract of real property payable by one person is ((thirty)) fifty
dollars or more, and if one-half of such tax be paid on or before the thirtieth
day of April, the remainder of such tax shall be due and payable on or before
the thirty-first day of October following and shall be delinquent after that
date((: PROVIDED FURTHER, That)).
(4) When the
total amount of tax or special assessments on any lot, block or tract of real
property or on any mobile home payable by one person is ((thirty))
fifty dollars or more, and if one-half of such tax be paid after the
thirtieth day of April but before the thirty-first day of October, together
with the applicable interest and penalty on the full amount of ((such))
tax payable for that year, the remainder of such tax shall be due and
payable on or before the thirty-first day of October following and shall be
delinquent after that date.
(((2))) (5)
Delinquent taxes under this section are subject to interest at the rate of
twelve percent per annum computed on a monthly basis on the full year amount
of tax unpaid from the date of delinquency until paid. Interest shall be
calculated at the rate in effect at the time of payment of the tax, regardless
of when the taxes were first delinquent. In addition, delinquent taxes under
this section are subject to penalties as follows:
(a) A penalty of three
percent of the full year amount of tax unpaid shall be assessed on the
((amount of)) tax delinquent on June 1st of the year in which the tax is
due.
(b) An additional
penalty of eight percent shall be assessed on the ((total)) amount of
tax delinquent on December 1st of the year in which the tax is due.
(((3))) (6)
Subsection (((2))) (5) of this section notwithstanding, no
interest or penalties may be assessed for the period April 30, ((1991)) 1996,
through December 31, ((1991)) 1996, on delinquent ((1991))
taxes imposed in 1995 for collection in 1996 which are imposed on the
personal residences owned by military personnel who participated in the
situation known as (("Operation Desert Shield," "Operation
Desert Storm," or any following operation from August 2, 1990, to a date
specified by an agency of the federal government as the end of such operations))
"Joint Endeavor."
(((4))) (7)
For purposes of this chapter, "interest" means both interest and penalties.
(((5))) (8)
All collections of interest on delinquent taxes shall be credited to the county
current expense fund; but the cost of foreclosure and sale of real property,
and the fees and costs of distraint and sale of personal property, for delinquent
taxes, shall, when collected, be credited to the operation and maintenance fund
of the county treasurer prosecuting the foreclosure or distraint or sale; and
shall be used by the county treasurer as a revolving fund to defray the cost of
further foreclosure, distraint and sale for delinquent taxes without regard to
budget limitations.
Sec. 2. RCW 84.56.340 and 1994 c
301 s 53 are each amended to read as follows:
Any person desiring to
pay taxes upon any part or parts of real property heretofore or hereafter
assessed as one parcel, or tract, or upon such person's undivided fractional
interest in such a property, may do so by applying to the county assessor,
who must carefully investigate and ascertain the relative or proportionate
value said part or part interest bears to the whole tract assessed, on
which basis the assessment must be divided, and the assessor shall forthwith
certify such proportionate value to the county treasurer: PROVIDED, That
excepting when property is being acquired for public use, or where a person or
financial institution desires to pay the taxes and any penalties and interest
on a mobile home upon which they have a lien by mortgage or otherwise, no
segregation of property for tax purposes shall be made unless all current
year and delinquent taxes and assessments on the entire tract have been
paid in full. The county assessor shall duly certify the proportionate value
to the county treasurer. The county treasurer, upon receipt of certification,
shall duly accept payment and issue receipt on the apportionment certified by
the county assessor. In cases where protest is filed to said division appeal
shall be made to the county legislative authority at its next regular session
for final division, and the county treasurer shall accept and receipt for said
taxes as determined and ordered by the county legislative authority. Any
person desiring to pay on an undivided interest in any real property may do so
by paying to the county treasurer a sum equal to such proportion of the entire
taxes charged on the entire tract as interest paid on bears to the whole.
NEW SECTION. Sec.
3. A new section is added
to chapter 36.29 RCW to read as follows:
County treasurers are
authorized to accept credit cards, charge cards, debit cards, federal wire, and
automatic clearinghouse system transactions, or other electronic communication,
for any payment of any kind including, but not limited to, taxes, fines,
interest, penalties, special assessments, fees, rates, charges, or moneys due
counties. A payer desiring to pay by a credit card, charge card, debit card,
federal wire, automatic clearinghouse system, or other electronic communication
shall bear the cost of processing the transaction in an amount determined by
the treasurer. Such determination shall be based upon costs incurred by the
treasurer including handling, collecting, discount, disbursing, and accounting
for the transaction.
NEW SECTION. Sec.
4. This act is effective for
taxes levied for collection in 1997 and thereafter.
