ESSB 5574 - H AMD 626 ADOPTED 4-18-97

By Representative Schoesler

Beginning on page 3, line 9, strike everything through "parcels." on page 4, line 5, and insert:

"(2) The treasurer shall notify each taxpayer in the county, at the expense of the county, of the amount of the real and personal property, and the current and delinquent amount of tax due on the same; and the treasurer shall have printed on the notice the name of each tax and the levy made on the same.

(3) As soon as practical, but not later than the first tax year after a major change in data systems or software used by the treasurer, the notice shall at a minimum contain the following information and this information must be separately stated on the notice:

(a) The name and address of the taxpayer;

(b) The name, address, and telephone number of the county issuing the notice;

(d) The property address if one exists, or the abbreviated legal description;

(e) The year for which the taxes are due;

(f) The assessed valuation of the parcel's land value and improvement value, and the assessment year, determined by the county assessor's office;

(g) Current billing information containing each type of taxing jurisdiction levying a tax on the identified parcel, and the total amount due for each type of taxing jurisdiction:

(i) As a result of regular property taxes, expressed as a dollar amount; and

(ii) As a result of the aggregate of all voter-approved levies, including special levies and assessments, expressed as a dollar amount;

(h) The total taxes due and payable from the taxpayer, including any delinquent taxes when included and any interest or penalties due as of a specific future date. The treasurer shall include a phone number for current interest and penalty calculations; and

(i) A notice of the payment due dates and possible delinquency penalties and interest.

(4) In any county where the county treasurer includes multiple parcels of land on a combined tax statement to a single owner, the county treasurer is not required to comply with subsection (3)(d) and (g) of this section. A taxpayer may request a separate tax statement on any or all parcels.

(5)"

Renumber subsections consecutively and correct any internal references accordingly.