Z-0731.2  _______________________________________________

                          HOUSE BILL 2250

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State of Washington      55th Legislature     1997 Regular Session

By Representative H. Sommers; by request of Department of Revenue

Read first time 03/13/97.  Referred to Committee on Appropriations.

Authorizing distribution of deferred property taxes by the state treasurer.

    AN ACT Relating to payment to municipal corporations of property taxes deferred by senior citizens and persons retired by reason of disability; amending RCW 84.38.120; providing an effective date; and declaring an emergency.

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

    Sec. 1.  RCW 84.38.120 and 1988 c 222 s 13 are each amended to read as follows:

    After receipt of the notification from the county assessor of the amount of deferred special assessments and/or real property taxes the department shall certify to the state treasurer the amount due the respective municipal corporations and the state treasurer shall ((pay, from amounts appropriated for that purpose,)) distribute to the treasurers of such municipal corporations said amounts, equivalent to the amount of special assessments and/or real property taxes deferred, to be distributed to the local improvement or taxing districts which levied the taxes so deferred:  PROVIDED, That when taxes are deferred as provided in RCW ((84.64.030 or)) 84.64.050, the ((department)) state treasurer shall ((pay)) distribute to the treasurer of the county the amount equivalent to all taxes, foreclosure costs, interest, and penalties accrued to the date the declaration to defer is filed.

NEW SECTION. Sec. 2.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997.

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