H-3787.1  _______________________________________________

 

                          HOUSE BILL 2411

          _______________________________________________

 

State of Washington      55th Legislature     1998 Regular Session

 

By Representatives Alexander, Wolfe, D. Schmidt, DeBolt, Gardner, D. Sommers and Thompson

 

Read first time 01/13/98.  Referred to Committee on Government Administration.

Refining statutes related to county treasurers.


    AN ACT Relating to functions of county treasurers; amending RCW 35.13.270, 35A.14.801, 36.29.010, 36.29.160, 57.16.110, 36.48.010, 39.46.110, 57.08.081, 82.46.010, 82.45.180, 84.04.060, 84.64.220, 84.64.300, 84.64.330, 84.64.340, 84.64.350, 84.64.380, 84.64.420, 84.64.430, 84.64.440, and 36.35.070; adding new sections to chapter 36.35 RCW; recodifying RCW 84.64.220, 84.64.230, 84.64.270, 84.64.300, 84.64.310, 84.64.320, 84.64.330, 84.64.340, 84.64.350, 84.64.360, 84.64.370, 84.64.380, 84.64.390, 84.64.400, 84.64.410, 84.64.420, 84.64.430, 84.64.440, 84.64.450, and 84.64.460; and repealing RCW 36.35.030, 36.35.040, 36.35.050, and 36.35.060.

 

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

 

    Sec. 1.  RCW 35.13.270 and 1965 c 7 s 35.13.270 are each amended to read as follows:

    Whenever any territory is annexed to a city which is part of a road district of the county and road district taxes have been levied but not collected on any property within the annexed territory, the same shall when collected by the county treasurer be paid to the city and by the city placed in the city street fund.  The city is required to provide notification, by certified mail, that includes a list of annexed parcel numbers, to the county treasurer and assessor at least thirty days before the effective date of the annexation.  The county treasurer is only required to remit to the city those road taxes collected thirty days or more after receipt of the notification.

 

    Sec. 2.  RCW 35A.14.801 and 1971 ex.s. c 251 s 14 are each amended to read as follows:

    Whenever any territory is annexed to a code city which is part of a road district of the county and road district taxes have been levied but not collected on any property within the annexed territory, the same shall when collected by the county treasurer be paid to the code city and by the city placed in the city street fund:  PROVIDED, That this section shall not apply to any special assessments due in behalf of such property.  The code city is required to provide notification, by certified mail, that includes a list of annexed parcel numbers, to the county treasurer and assessor at least thirty days before the effective date of the annexation.  The county treasurer is only required to remit to the code city those road taxes collected thirty or more days after receipt of the notification.

 

    Sec. 3.  RCW 36.29.010 and 1995 c 38 s 4 are each amended to read as follows:

    The county treasurer:

    (1) Shall receive all money due the county and disburse it on warrants issued and attested by the county auditor and electronic funds transfer under RCW 39.58.750 as attested by the county auditor;

    (2) Shall issue a receipt in duplicate for all money received other than taxes; the treasurer shall deliver immediately to the person making the payment the original receipt and the duplicate shall be retained by the treasurer;

    (3) Shall affix on the face of all paid warrants the date of redemption or, in the case of proper contract between the treasurer and a qualified public depositary, the treasurer may consider the date affixed by the financial institution as the date of redemption;

    (4) Shall indorse, before the date of issue by the county or by any taxing district for whom the county treasurer acts as treasurer, on the face of all warrants for which there are not sufficient funds for payment, "interest bearing warrant."  When there are funds to redeem outstanding warrants, the county treasurer shall give notice:

    (a) By publication in a legal newspaper published or circulated in the county; or

    (b) By posting at three public places in the county if there is no such newspaper; or

    (c) By notification to the financial institution holding the warrant;

    (5) Shall pay interest on all interest-bearing warrants from the date of issue to the date of notification;

    (6) Shall maintain financial records reflecting receipts and disbursement by fund in accordance with generally accepted accounting principles;

    (7) Shall account for and pay all bonded indebtedness for the county and all special districts for which the county treasurer acts as treasurer;

    (8) Shall invest all funds of the county or any special district in the treasurer's custody, not needed for immediate expenditure, in a manner consistent with appropriate statutes.  If cash is needed to redeem warrants issued from any fund in the custody of the treasurer, the treasurer shall liquidate investments in an amount sufficient to cover such warrant redemptions; and

    (9) May provide certain collection services for county departments.

    The treasurer, at the expiration of the term of office, shall make a complete settlement with the county legislative authority, and shall deliver to the successor all public money, books, and papers in the treasurer's possession.

 

    Sec. 4.  RCW 36.29.160 and 1996 c 230 s 1607 are each amended to read as follows:

    The county treasurer shall make segregation, collect, and receive from any owner or owners of any subdivision or portion of any lot, tract or parcel of land upon which assessments or charges have been made or may be made hereafter in public utility districts, water-sewer districts, or county road improvement districts, under the terms of Title 54 RCW, Title 57 RCW, or chapter 36.88 RCW, such portion of the assessments or charges levied or to be levied against such lot, tract or parcel of land in payment of such assessment or charges as the board of commissioners of the public utility district, the water-sewer district commissioners or the board of county commissioners, respectively, shall certify to be chargeable to such subdivision, which certificate shall state that such property as segregated is sufficient security for the assessment or charges.  Upon making collection upon any such subdivision the county treasurer shall note such payment upon his records and give receipt therefor.  When a segregation is required, a certified copy of the resolution shall be delivered to the treasurer of the county in which the real property is located who shall proceed to make the segregation ordered upon being tendered a fee of three dollars for each tract of land for which a segregation is to be made.

 

    Sec. 5.  RCW 57.16.110 and 1996 c 230 s 610 are each amended to read as follows:

    Whenever any land against which there has been levied any special assessment by any district shall have been sold in part or subdivided, the board of commissioners of the district shall have the power to order a segregation of the assessment.

    Any person desiring to have a special assessment against a tract of land segregated to apply to smaller parts thereof shall apply to the board of commissioners of the district that levied the assessment.  If the commissioners determine that a segregation should be made, they shall by resolution order the treasurer of the county in which the real property is located to make segregation on the original assessment roll as directed in the resolution.  The segregation shall be made as nearly as possible on the same basis as the original assessment was levied, and the total of the segregated parts of the assessment shall equal the assessment before segregation.  The resolution shall describe the original tract and the amount and date of the original assessment, and shall define the boundaries of the divided parts and the amount of the assessment chargeable to each part.  A certified copy of the resolution shall be delivered to the treasurer of the county in which the real property is located who shall proceed to make the segregation ((ordered upon being tendered a fee of three dollars for each tract of land for which a segregation is to be made.  In addition to the charge)).  The board of commissioners may require as a condition to the order of segregation that the person seeking it pay the district the reasonable engineering and clerical costs incident to making the segregation.

 

    Sec. 6.  RCW 36.48.010 and 1984 c 177 s 8 are each amended to read as follows:

    Each county treasurer shall annually at the end of each fiscal year or at such other times as may be deemed necessary, designate one or more financial institutions in the state which are qualified public depositaries as set forth by the public deposit protection commission as depositary or depositaries for all public funds held and required to be kept by ((him as such)) the treasurer, and no county treasurer shall deposit any public money in financial institutions, except as herein provided.  Any and all bank accounts, except as otherwise authorized by statute, must be authorized by the county treasurer.  All bank card depository services contracts must be authorized by the county treasurer.

 

    Sec. 7.  RCW 39.46.110 and 1995 c 38 s 8 are each amended to read as follows:

    (1) General obligation bonds of local governments shall be subject to this section.  Unless otherwise stated in law, the maximum term of any general obligation bond issue shall be forty years.

    (2) General obligation bonds constitute an indebtedness of the local government issuing the bonds that are subject to the indebtedness limitations provided in Article VIII, section 6 of the state Constitution and are payable from tax revenues of the local government and such other money lawfully available and pledged or provided by the governing body of the local government for that purpose.  Such governing body may pledge the full faith, credit and resources of the local government for the payment of general obligation bonds.  The payment of such bonds shall be enforceable in mandamus against the local government and its officials.  The officials now or hereafter charged by law with the duty of levying taxes pledged for the payment of general obligation bonds and interest thereon shall, in the manner provided by law, make an annual levy of such taxes sufficient together with other moneys lawfully available and pledge therefor to meet the payments of principal and interest on said bonds as they come due.

    (3) General obligation bonds issued ((as physical instruments)) shall be executed in the manner determined by the governing body or legislative body of the issuer.  ((If the issuer is a special district for which the county treasurer is the treasurer,)) The issuer shall notify the county treasurer at least thirty days in advance of authorizing the issuance of bonds or the incurrence of other certificates of indebtedness.

    (4) Unless another statute specifically provides otherwise, the owner of a general obligation bond, or the owner of an interest coupon, issued by a local government shall not have any claim against the state arising from the general obligation bond or interest coupon.

    (5) As used in this section, the term "local government" means every unit of local government, including municipal corporations, quasi municipal corporations, and political subdivisions, where property ownership is not a prerequisite to vote in the local government's elections.

 

    Sec. 8.  RCW 57.08.081 and 1997 c 447 s 19 are each amended to read as follows:

    The commissioners of any district shall provide for revenues by fixing rates and charges for furnishing sewer and drainage service and facilities to those to whom service is available or for providing water, such rates and charges to be fixed as deemed necessary by the commissioners, so that uniform charges will be made for the same class of customer or service and facility.  Rates and charges may be combined for the furnishing of more than one type of sewer service and facility such as but not limited to storm or surface water and sanitary.

    In classifying customers of such water, sewer, or drainage system, the board of commissioners may in its discretion consider any or all of the following factors:  The difference in cost to various customers; the location of the various customers within and without the district; the difference in cost of maintenance, operation, repair, and replacement of the various parts of the system; the different character of the service furnished various customers; the quantity and quality of the service and facility furnished; the time of its use; the achievement of water conservation goals and the discouragement of wasteful practices; capital contributions made to the system including but not limited to assessments; and any other matters which present a reasonable difference as a ground for distinction.  Rates shall be established as deemed proper by the commissioners and as fixed by resolution and shall produce revenues sufficient to take care of the costs of maintenance and operation, revenue bond and warrant interest and principal amortization requirements, and all other charges necessary for efficient and proper operation of the system.

    The commissioners shall enforce collection of connection charges, and rates and charges for water supplied against property owners connecting with the system or receiving such water, and for sewer and drainage services charged against property to which and its owners to whom the service is available, such charges being deemed charges against the property served, by addition of penalties of not more than ten percent thereof in case of failure to pay the charges at times fixed by resolution.  The commissioners may provide by resolution that where either connection charges or rates and charges for services supplied are delinquent for any specified period of time, the district shall certify the delinquencies to the ((treasurer)) auditor of the county in which the real property is located, and the charges and any penalties added thereto and interest thereon at the rate of not more than the prime lending rate of the district's bank plus four percentage points per year shall be a lien against the property upon which the service was received, subject only to the lien for general taxes.

    The district may, at any time after the connection charges or rates and charges for services supplied or available and penalties are delinquent for a period of sixty days, bring suit in foreclosure by civil action in the superior court of the county in which the real property is located.  The court may allow, in addition to the costs and disbursements provided by statute, attorneys' fees, title search and report costs, and expenses as it adjudges reasonable.  The action shall be in rem, and may be brought in the name of the district against an individual or against all of those who are delinquent in one action.  The laws and rules of the court shall control as in other civil actions.

    In addition to the right to foreclose provided in this section, the district may also cut off all or part of the service after charges for water or sewer service supplied or available are delinquent for a period of sixty days.

 

    Sec. 9.  RCW 82.46.010 and 1994 c 272 s 1 are each amended to read as follows:

    (1) The legislative authority of any county or city shall identify in the adopted budget the capital projects funded in whole or in part from the proceeds of the tax authorized in this section, and shall indicate that such tax is intended to be in addition to other funds that may be reasonably available for such capital projects.

    (2) The legislative authority of any county or any city may impose an excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not exceeding one-quarter of one percent of the selling price.  The legislative authority shall send the resolution authorizing the excise tax to the county treasurer by certified mail sixty days before the collection date.  The revenues from this tax shall be used by any city or county with a population of five thousand or less and any city or county that does not plan under RCW 36.70A.040 for any capital purpose identified in a capital improvements plan and local capital improvements, including those listed in RCW 35.43.040.

    After April 30, 1992, revenues generated from the tax imposed under this subsection in counties over five thousand population and cities over five thousand population that are required or choose to plan under RCW 36.70A.040 shall be used solely for financing capital projects specified in a capital facilities plan element of a comprehensive plan and housing relocation assistance under RCW 59.18.440 and 59.18.450.  However, revenues (a) pledged by such counties and cities to debt retirement prior to April 30, 1992, may continue to be used for that purpose until the original debt for which the revenues were pledged is retired, or (b) committed prior to April 30, 1992, by such counties or cities to a project may continue to be used for that purpose until the project is completed.

    (3) In lieu of imposing the tax authorized in RCW 82.14.030(2), the legislative authority of any county or any city may impose an additional excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not exceeding one-half of one percent of the selling price.

    (4) Taxes imposed under this section shall be collected from persons who are taxable by the state under chapter 82.45 RCW upon the occurrence of any taxable event within the unincorporated areas of the county or within the corporate limits of the city, as the case may be.

    (5) Taxes imposed under this section shall comply with all applicable rules, regulations, laws, and court decisions regarding real estate excise taxes as imposed by the state under chapter 82.45 RCW.

    (6) As used in this section, "city" means any city or town and "capital project" means those public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative and/or judicial facilities; river and/or waterway flood control projects by those jurisdictions that, prior to June 11, 1992, have expended funds derived from the tax authorized by this section for such purposes; and, until December 31, 1995, housing projects for those jurisdictions that, prior to June 11, 1992, have expended or committed to expend funds derived from the tax authorized by this section or the tax authorized by RCW 82.46.035 for such purposes.

 

    Sec. 10.  RCW 82.45.180 and 1993 sp.s. c 25 s 510 are each amended to read as follows:

    (1) For taxes collected by the county under this chapter, the county treasurer shall collect a two-dollar fee on all transactions required by this chapter where the transaction does not require the payment of tax and for all transactions where the calculated tax fee is less than two dollars.  The county treasurer shall place one percent of the proceeds of the tax imposed by this chapter and the treasurer's fee in the county current expense fund to defray costs of collection and shall pay over to the state treasurer and account to the department of revenue for the remainder of the proceeds at the same time the county treasurer remits funds to the state under RCW 84.56.280.  The state treasurer shall deposit the proceeds in the general fund for the support of the common schools.

    (2) For taxes collected by the department of revenue under this chapter, the department shall remit the tax to the state treasurer who shall deposit the proceeds of any state tax in the general fund for the support of the common schools.  The state treasurer shall deposit the proceeds of any local taxes imposed under chapter 82.46 RCW in the local real estate excise tax account hereby created in the state treasury.  Moneys in the local real estate excise tax account may be spent only for distribution to counties, cities, and towns imposing a tax under chapter 82.46 RCW.  Except as provided in RCW 43.08.190, all earnings of investments of balances in the local real estate excise tax account shall be credited to the local real estate excise tax account and distributed to the counties, cities, and towns monthly.  Monthly the state treasurer shall make distribution from the local real estate excise tax account to the counties, cities, and towns the amount of tax collected on behalf of each taxing authority.  The state treasurer shall make the distribution under this subsection without appropriation.

 

    Sec. 11.  RCW 84.04.060 and 1961 c 15 s 84.04.060 are each amended to read as follows:

    "Money" or "moneys" shall be held to mean ((gold and silver coin, gold and silver certificates, treasury notes, United States notes, and bank notes)) federally issued coin and paper money.

 

    Sec. 12.  RCW 84.64.220 and 1961 c 15 s 84.64.220 are each amended to read as follows:

    All property deeded to the county under the provisions of this chapter shall be stricken from the tax rolls as county property and exempt from taxation and shall not be again assessed or taxed while the property of the county.  The sale, management, and leasing of tax title property shall be handled as under chapter 36.35 RCW.

 

    Sec. 13.  RCW 84.64.300 and 1961 c 15 s 84.64.300 are each amended to read as follows:

    The county treasurer shall upon payment to ((him)) the county treasurer of the purchase price for ((said)) the property and any interest due, make and execute under ((his)) the county treasurer's hand and seal, and issue to the purchaser, a deed in the following form for any lots or parcels of real property sold under the provisions of RCW 84.64.270 (as recodified by this act).

 

State of Washington           B

                         C ss.

County of .........          D

 

    This indenture, made this . . . . day of . . . . . ., 19. . ., between . . . . . ., as treasurer of . . . . . . county, state of Washington, the party of the first part, and . . . . . ., party of the second part.

    WITNESSETH, That whereas, at a public sale of real property, held on the . . . . day of . . . . . ., ((A.D., 19)). . ., pursuant to an order of the board of county commissioners of the county of . . . . . ., state of Washington, duly made and entered, and after having first given due notice of the time and place and terms of said sale, and, whereas, in pursuance of said order of the said board of county commissioners, and of the laws of the state of Washington, and for and in consideration of the sum of . . . . . . dollars, lawful money of the United States of America, to me in hand paid, the receipt whereof is hereby acknowledged, I have this day sold to . . . . . . the following described real property, and which said real property is the property of . . . . . . county, and which is particularly described as follows, to wit: . . . . . . . . ., the said . . . . . . being the highest and best bidder at said sale, and the said sum being the highest and best sum bid at said sale;

    NOW, THEREFORE, Know ye that I, . . . . . ., county treasurer of said county of . . . . . ., state of Washington, in consideration of the premises and by virtue of the statutes of the state of Washington, in such cases made and provided, do hereby grant and convey unto . . . . . ., heirs and assigns, forever, the said real property hereinbefore described, as fully and completely as said party of the first part can by virtue of the premises convey the same.

    Given under my hand and seal of office this . . . . day of . . . . . ., ((A.D. 19)). . .

                                   ...............................

                                            County Treasurer,

                                   By .............................

                                              Deputy:

 

PROVIDED, That when by order of the board of county commissioners any of the minerals or other resources enumerated in RCW 84.64.270 (as recodified by this act) are reserved, the deed or contract of purchase shall contain the following reservation:

    The party of the first part hereby expressly saves, excepts and reserves out of the grant hereby made, unto itself, its successors, and assigns, forever, all oils, gases, coals, ores, minerals, gravel, timber and fossils of every name, kind or description, and which may be in or upon said lands above described; or any part thereof, and the right to explore the same for such oils, gases, coal, ores, minerals, gravel, timber and fossils; and it also hereby expressly saves reserves out of the grant hereby made, unto itself, its successors and assigns, forever, the right to enter by itself, its agents, attorneys and servants upon said lands, or any part or parts thereof, at any and all times, for the purpose of opening, developing and working mines thereon, and taking out and removing therefrom all such oils, gases, coal, ores, minerals, gravel, timber and fossils, and to that end it further expressly reserves out of the grant hereby made, unto itself, its successors and assigns, forever, the right by it or its agents, servants and attorneys at any and all times to erect, construct, maintain and use all such buildings, machinery, roads and railroads, sink such shafts, remove such oil, and to remain on said lands or any part thereof, for the business of mining and to occupy as much of said lands as may be necessary or convenient for the successful prosecution of such mining business, hereby expressly reserving to itself, its successors and assigns, as aforesaid, generally, all rights and powers in, to and over, said land, whether herein expressed or not, reasonably necessary or convenient to render beneficial and efficient the complete enjoyment of the property and the rights hereby expressly reserved.  No rights shall be exercised under the foregoing reservation, by the county, its successors or assigns, until provision has been made by the county, its successors or assigns, to pay to the owner of the land upon which the rights herein reserved to the county, its successors or assigns, are sought to be exercised, full payment for all damages sustained by said owner, by reason of entering upon said land:  PROVIDED, That if said owner from any cause whatever refuses or neglects to settle said damages, then the county, its successors or assigns, or any applicant for a lease or contract from the county for the purpose of prospecting for or mining valuable minerals, or operation contract, or lease, for mining coal, or lease for extracting petroleum or natural gas, shall have the right to institute such legal proceedings in the superior court of the county wherein the land is situated, as may be necessary to determine the damages which said owner of said land may suffer:  PROVIDED, The county treasurer shall cross out of such reservation any of said minerals or other resources which were not reserved by order of the said board.

 

    Sec. 14.  RCW 84.64.330 and 1961 c 15 s 84.64.330 are each amended to read as follows:

    In any and all instances in this state in which a treasurer's deed to real property has been or shall be issued to the county in proceedings to foreclose the lien of general taxes, and for any reason a defect in title exists or adverse claims against the same have not been legally determined, the county or its successors in interest or assigns shall have authority to institute an action in the superior court in said county to correct such defects, and to determine such adverse claims and the priority thereof as in RCW 84.64.330 through 84.64.440 ((provided)) (as recodified by this act).

 

    Sec. 15.  RCW 84.64.340 and 1961 c 15 s 84.64.340 are each amended to read as follows:

    The county or its successors in interest or assigns shall have authority to include in one action any and all tracts of land in which plaintiff or plaintiffs in such action, jointly or severally, has or claims to have an interest.  Such action shall be one in rem as against every right and interest in and claim against any and every part of the real property involved, except so much thereof as may be at the time the summons and notice is filed with the clerk of the superior court in the actual, open and notorious possession of any person or corporation, and then except only as to the interest claimed by such person so in possession:  PROVIDED, That the possession required under the provisions of RCW 84.64.330 through 84.64.440 (as recodified by this act) shall be construed to be that by personal occupancy only, and not merely by representation or in contemplation of law.  No person, firm or corporation claiming an interest in or to such lands need be specifically named in the summons and notice, except as in RCW 84.64.330 through 84.64.440 ((provided)) (as recodified by this act), and no pleadings other than the summons and notice and the written statements of those claiming a right, title and interest in and to the property involved shall be required.

 

    Sec. 16.  RCW 84.64.350 and 1961 c 15 s 84.64.350 are each amended to read as follows:

    Upon filing a copy of the summons and notice in the office of the county clerk, service thereof as against every interest in and claim against any and every part of the property described in such summons and notice, and every person or corporation, except one who is in the actual, open and notorious possession of any of said properties, shall be had by publication in the official county newspaper for six consecutive weeks; and no affidavit for publication of such summons and notice shall be required.  In case there are outstanding local improvement assessments against any of the real property described in the summons and notice, a copy of the same shall be served on the treasurer of the city or town within which such real property is situated within five days after such summons and notice is filed.

    The summons and notice in such action shall contain the title of the court; specify in general terms the years for which the taxes were levied and the amount of the taxes and the costs for which each tract of land was sold; give the legal description of each tract of land involved, and the tax record owner thereof during the years in which the taxes for which the property was sold were levied; state that the purpose of the action is to foreclose all adverse claims of every nature in and to the property described, and to have the title of existing liens and claims of every nature against said described real property, except that of the county, forever barred.

    Said summons and notice shall also summon all persons, firms and corporations claiming any right, title and interest in and to said described real property to appear within sixty days after the date of the first publication, specifying the day and year, and state in writing what right, title and interest they have or claim to have in and to the property described, and file the same with the clerk of the court above named; and shall notify them that in case of their failure so to do, judgment will be rendered determining that the title to said real property is in the county free from all existing adverse interests, rights or claims whatsoever:  PROVIDED, That in case any of the lands involved is in the actual, open and notorious possession of anyone at the time the summons and notice is filed, as herein provided, a copy of the same modified as herein specified shall be served personally upon such person in the same manner as summons is served in civil actions generally.  Said summons shall be substantially in the form above outlined, except that in lieu of the statement relative to the date and day of publication it shall require the person served to appear within twenty days after the day of service, exclusive of the date of service, and that the day of service need not be specified therein, and except further that the recitals regarding the amount of the taxes and costs and the years the same were levied, the legal description of the land and the tax record owner thereof may be omitted except as to the land occupied by the persons served.

    Every summons and notice provided for in RCW 84.64.330 through 84.64.440 (as recodified by this act) shall be subscribed by the prosecuting attorney of the county, or by any successor or assign of the county or his attorney, as the case may be, followed by his post office address.

 

    Sec. 17.  RCW 84.64.380 and 1961 c 15 s 84.64.380 are each amended to read as follows:

    The right of action of the county, its successors or assigns, under RCW 84.64.330 through 84.64.440 (as recodified by this act) shall rest on the validity of the taxes involved, and the plaintiff shall be required to prove only the amount of the former judgment foreclosing the lien thereof, together with the costs of the foreclosure and sale of each tract of land for said taxes, and all the presumptions in favor of the tax foreclosure sale and issuance of treasurer's deed existing by law shall obtain in said action.

 

    Sec. 18.  RCW 84.64.420 and 1961 c 15 s 84.64.420 are each amended to read as follows:

    Nothing in RCW 84.64.330 through 84.64.440 (as recodified by this act) contained shall be construed to deprive any city or town, local improvement or special assessment district of its right to reimbursement for special assessments out of any surplus over and above the taxes, interest and costs involved.

 

    Sec. 19.  RCW 84.64.430 and 1961 c 15 s 84.64.430 are each amended to read as follows:

    That in all cases where any county of the state of Washington has perfected title to real estate owned by such county, under the provisions of RCW 84.64.330 through 84.64.420 (as recodified by this act) and resells the same or part thereof, it shall give to the purchaser a warranty deed in substantially the following form:

 

STATE OF WASHINGTON                         B

                                        C ss.

County of ...................               D

 

    This indenture, made this . . . . day of . . . . . . 19. . ., between . . . . . . as treasurer of . . . . . . county, state of Washington, the party of the first part, and . . . . . ., party of the second part.

    WITNESSETH, THAT WHEREAS, at a public sale of real property, held on the . . . . day of . . . . . . ((A.D. 19)),. . ., pursuant to an order of the board of county commissioners of the county of . . . . . ., state of Washington, duly made and entered, and after having first given due notice of the time and place and terms of said sale, and, whereas, in pursuance of said order of the said board of county commissioners, and of the laws of the state of Washington, and for and in consideration of the sum of . . . . . . dollars, lawful money of the United States of America, to me in hand paid, the receipt whereof is hereby acknowledged, I have this day sold to . . . . . . the following described real property, and which said real property is the property of . . . . . . county, and which is particularly described as follows, to wit:

    . . . . . ., the said . . . . . . being the highest and best bidder at said sale, and the said sum being the highest and best sum bid at said sale:

    NOW THEREFORE KNOW YE that I, . . . . . . county treasurer of said county of . . . . . ., state of Washington, in consideration of the premises and by virtue of the statutes of the state of Washington, in such cases made and provided, do hereby grant, convey and warrant on behalf of . . . . . . county unto . . . . . ., his heirs and assigns, forever, the said real property hereinbefore described.

    Given under my hand and seal of office this . . . . day of . . . . . . ((A.D.)), ((19)). . .

                                   ...............................

                                            County Treasurer.

                                   By .............................

                                              Deputy.

 

 

    Sec. 20.  RCW 84.64.440 and 1961 c 15 s 84.64.440 are each amended to read as follows:

    No recovery for breach of warranty shall be had, against the county executing a deed under the provisions of RCW 84.64.430 (as recodified by this act), in excess of the purchase price of the land described in such deed, with interest at the legal rate.

 

    Sec. 21.  RCW 36.35.070 and 1972 ex.s. c 150 s 8 are each amended to read as follows:

    The provisions of this chapter shall be deemed as alternatives to, and not be limited by, the provisions of RCW 39.33.010, 36.34.130, and 84.64.310 (as recodified by this act), nor shall the authority granted in this chapter be held to be subjected to or qualified by the terms of such statutory provisions.

 

    NEW SECTION.  Sec. 22.  RCW 84.64.220 (as amended by this act), 84.64.230, 84.64.270, 84.64.300 (as amended by this act), 84.64.310, 84.64.320, 84.64.330 (as amended by this act), 84.64.340 (as amended by this act), 84.64.350 (as amended by this act), 84.64.360, 84.64.370, 84.64.380 (as amended by this act), 84.64.390, 84.64.400, 84.64.410, 84.64.420 (as amended by this act), 84.64.430 (as amended by this act), 84.64.440 (as amended by this act), 84.64.450, and 84.64.460 are each recodified as sections in chapter 36.35 RCW.

 

    NEW SECTION.  Sec. 23.  The following acts or parts of acts are each repealed:

    (1) RCW 36.35.030 and 1972 ex.s. c 150 s 4;

    (2) RCW 36.35.040 and 1972 ex.s. c 150 s 5;

    (3) RCW 36.35.050 and 1972 ex.s. c 150 s 6; and

    (4) RCW 36.35.060 and 1972 ex.s. c 150 s 7.

 


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