AN ACT Relating to
improving property tax administration by providing for consistency in taxpayer
appeals to county boards of equalization; requiring the use of personal
property valuation data over a three-year period to avoid abrupt changes in the
state equalization ratio applied to the assessed value of property in a county;
and providing a process for correcting levy errors; amending RCW 84.14.110,
84.26.130, 84.33.120, 84.33.130, 84.33.140, 84.34.035, 84.36.385, 84.36.812,
84.38.040, 84.40.038, 84.48.080, 84.40.190, and 84.48.080; reenacting and
amending RCW 84.34.108; adding a new section to chapter 84.52 RCW; creating a
new section; providing an effective date; and providing a contingent effective
date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
Sec. 1. RCW 84.14.110 and 1995 c
375 s 14 are each amended to read as follows:
(1) If improvements
have been exempted under this chapter, the improvements continue to be exempted
and not be converted to another use for at least ten years from date of
issuance of the certificate of tax exemption. If the owner intends to convert
the multifamily development to another use, the owner shall notify the assessor
within sixty days of the change in use. If, after a certificate of tax
exemption has been filed with the county assessor the city or assessor or agent
discovers that a portion of the property is changed or will be changed to a use
that is other than residential or that housing or amenities no longer meet the
requirements as previously approved or agreed upon by contract between the
governing authority and the owner and that the multifamily housing, or a
portion of the housing, no longer qualifies for the exemption, the tax
exemption must be canceled and the following must occur:
(a) Additional real
property tax must be imposed upon the value of the nonqualifying improvements
in the amount that would normally be imposed, plus a penalty must be imposed
amounting to twenty percent. This additional tax is calculated based upon the
difference between the property tax paid and the property tax that would have
been paid if it had included the value of the nonqualifying improvements dated
back to the date that the improvements were converted to a nonmultifamily use;
(b) The tax must
include interest upon the amounts of the additional tax at the same statutory
rate charged on delinquent property taxes from the dates on which the
additional tax could have been paid without penalty if the improvements had
been assessed at a value without regard to this chapter; and
(c) The additional tax
owed together with interest and penalty must become a lien on the land and
attach at the time the property or portion of the property is removed from
multifamily use or the amenities no longer meet applicable requirements, and
has priority to and must be fully paid and satisfied before a recognizance,
mortgage, judgment, debt, obligation, or responsibility to or with which the
land may become charged or liable. The lien may be foreclosed upon expiration
of the same period after delinquency and in the same manner provided by law for
foreclosure of liens for delinquent real property taxes. An additional tax
unpaid on its due date is delinquent. From the date of delinquency until paid,
interest must be charged at the same rate applied by law to delinquent ad
valorem property taxes.
(2) Upon a
determination that a tax exemption is to be canceled for a reason stated in
this section, the governing authority shall notify the record owner of the
property as shown by the tax rolls by mail, return receipt requested, of the
determination to cancel the exemption. The owner may appeal the determination
to the governing authority within thirty days by filing a notice of appeal with
the clerk of the governing authority, which notice must specify the factual and
legal basis on which the determination of cancellation is alleged to be
erroneous. The governing authority or a hearing examiner or other official authorized
by the governing authority may hear the appeal. At the hearing, all affected
parties may be heard and all competent evidence received. After the hearing,
the deciding body or officer shall either affirm, modify, or repeal the
decision of cancellation of exemption based on the evidence received. An
aggrieved party may appeal the decision of the deciding body or officer to the
superior court under RCW 34.05.510 through 34.05.598.
(3) Upon determination
by the governing authority or authorized representative to terminate an
exemption, the county officials having possession of the assessment and tax
rolls shall correct the rolls in the manner provided for omitted property under
RCW 84.40.080. The county assessor shall make such a valuation of the property
and improvements as is necessary to permit the correction of the rolls. The
owner may appeal the valuation to the county board of equalization under
chapter 84.48 RCW and according to the provisions of RCW 84.40.038. If
there has been a failure to comply with this chapter, the property must be
listed as an omitted assessment for assessment years beginning January 1 of the
calendar year in which the noncompliance first occurred, but the listing as an
omitted assessment may not be for a period more than three calendar years
preceding the year in which the failure to comply was discovered.
Sec. 2. RCW 84.26.130 and 1989 c
175 s 178 are each amended to read as follows:
Any
decision by a local review board on an application for classification as
historic property eligible for special valuation may be appealed to superior
court under RCW 34.05.510 through 34.05.598 in addition to any other remedy at
law. Any decision on the disqualification of historic property eligible for
special valuation, or any other dispute, may be appealed to the county board of
equalization in accordance with RCW 84.40.038.
Sec. 3. RCW 84.33.120 and 1999
sp.s. c 4 s 702 are each amended to read as follows:
(1) In preparing the
assessment rolls as of January 1, 1982, for taxes payable in 1983 and each
January 1st thereafter, the assessor shall list each parcel of forest land at a
value with respect to the grade and class provided in this subsection and
adjusted as provided in subsection (2) of this section and shall compute the
assessed value of the land by using the same assessment ratio he or she applies
generally in computing the assessed value of other property in his or her
county. Values for the several grades of bare forest land shall be as follows.
LAND OPERABILITY VALUES
GRADE CLASS PER ACRE
1 $141
1 2 136
3 131
4 95
1 118
2 2 114
3 110
4 80
1 93
3 2 90
3 87
4 66
1 70
4 2 68
3 66
4 52
1 51
5 2 48
3 46
4 31
1 26
6 2 25
3 25
4 23
1 12
7 2 12
3 11
4 11
8 1
(2) On or before
December 31, 1981, the department shall adjust, by rule under chapter 34.05
RCW, the forest land values contained in subsection (1) of this section in
accordance with this subsection, and shall certify these adjusted values to the
county assessor for his or her use in preparing the assessment rolls as of
January 1, 1982. For the adjustment to be made on or before December 31, 1981,
for use in the 1982 assessment year, the department shall:
(a) Divide the
aggregate value of all timber harvested within the state between July 1, 1976,
and June 30, 1981, by the aggregate harvest volume for the same period, as
determined from the harvester excise tax returns filed with the department
under RCW 82.04.291 and 84.33.071; and
(b) Divide the
aggregate value of all timber harvested within the state between July 1, 1975,
and June 30, 1980, by the aggregate harvest volume for the same period, as
determined from the harvester excise tax returns filed with the department
under RCW 82.04.291 and 84.33.071; and
(c) Adjust the forest
land values contained in subsection (1) of this section by a percentage equal
to one-half of the percentage change in the average values of harvested timber
reflected by comparing the resultant values calculated under (a) and (b) of
this subsection.
For the adjustments to
be made on or before December 31, 1982, and each succeeding year thereafter,
the same procedure shall be followed as described in this subsection utilizing
harvester excise tax returns filed under RCW 82.04.291 and this chapter except
that this adjustment shall be made to the prior year's adjusted value, and the
five-year periods for calculating average harvested timber values shall be
successively one year more recent.
(3) In preparing the
assessment roll for 1972 and each year thereafter, the assessor shall enter as
the true and fair value of each parcel of forest land the appropriate grade
value certified to him or her by the department of revenue, and he or she shall
compute the assessed value of such land by using the same assessment ratio he
or she applies generally in computing the assessed value of other property in
his or her county. In preparing the assessment roll for 1975 and each year
thereafter, the assessor shall assess and value as classified forest land all
forest land that is not then designated pursuant to RCW 84.33.120(4) or
84.33.130 and shall make a notation of such classification upon the assessment
and tax rolls. On or before January 15 of the first year in which such
notation is made, the assessor shall mail notice by certified mail to the owner
that such land has been classified as forest land and is subject to the
compensating tax imposed by this section. If the owner desires not to have
such land assessed and valued as classified forest land, he or she shall give
the assessor written notice thereof on or before March 31 of such year and the
assessor shall remove from the assessment and tax rolls the classification
notation entered pursuant to this subsection, and shall thereafter assess and
value such land in the manner provided by law other than this chapter 84.33
RCW.
(4) In any year
commencing with 1972, an owner of land which is assessed and valued by the
assessor other than pursuant to the procedures set forth in RCW 84.33.110 and
this section, and which has, in the immediately preceding year, been assessed
and valued by the assessor as forest land, may appeal to the county board of
equalization by filing an application with the board in the manner prescribed
in subsection (2) of RCW 84.33.130. The county board shall afford the
applicant an opportunity to be heard if the application so requests and shall
act upon the application in the manner prescribed in subsection (3) of RCW
84.33.130.
(5) Land that has been
assessed and valued as classified forest land as of any year commencing with
1975 assessment year or earlier shall continue to be so assessed and valued
until removal of classification by the assessor only upon the occurrence of one
of the following events:
(a) Receipt of notice
from the owner to remove such land from classification as forest land;
(b) Sale or transfer to
an ownership making such land exempt from ad valorem taxation;
(c) Determination by
the assessor, after giving the owner written notice and an opportunity to be
heard, that, because of actions taken by the owner, such land is no longer
primarily devoted to and used for growing and harvesting timber. However, land
shall not be removed from classification if a governmental agency,
organization, or other recipient identified in subsection (9) or (10) of this
section as exempt from the payment of compensating tax has manifested its
intent in writing or by other official action to acquire a property interest in
classified forest land by means of a transaction that qualifies for an
exemption under subsection (9) or (10) of this section. The governmental
agency, organization, or recipient shall annually provide the assessor of the
county in which the land is located reasonable evidence in writing of the
intent to acquire the classified land as long as the intent continues or within
sixty days of a request by the assessor. The assessor may not request this
evidence more than once in a calendar year;
(d) Determination that
a higher and better use exists for such land than growing and harvesting timber
after giving the owner written notice and an opportunity to be heard;
(e) Sale or transfer of
all or a portion of such land to a new owner, unless the new owner has signed a
notice of forest land classification continuance, except transfer to an owner
who is an heir or devisee of a deceased owner, shall not, by itself, result in
removal of classification. The signed notice of continuance shall be attached
to the real estate excise tax affidavit provided for in RCW 82.45.150. The
notice of continuance shall be on a form prepared by the department of
revenue. If the notice of continuance is not signed by the new owner and
attached to the real estate excise tax affidavit, all compensating taxes
calculated pursuant to subsection (7) of this section shall become due and
payable by the seller or transferor at time of sale. The county auditor shall
not accept an instrument of conveyance of classified forest land for filing or
recording unless the new owner has signed the notice of continuance or the
compensating tax has been paid, as evidenced by the real estate excise tax
stamp affixed thereto by the treasurer. The seller, transferor, or new owner
may appeal the new assessed valuation calculated under subsection (7) of this
section to the county board of equalization in accordance with the
provisions of RCW 84.40.038. Jurisdiction is hereby conferred on the
county board of equalization to hear these appeals.
The assessor shall
remove classification pursuant to (c) or (d) of this subsection prior to
September 30 of the year prior to the assessment year for which termination of
classification is to be effective. Removal of classification as forest land
upon occurrence of (a), (b), (d), or (e) of this subsection shall apply only to
the land affected, and upon occurrence of (c) of this subsection shall apply
only to the actual area of land no longer primarily devoted to and used for
growing and harvesting timber: PROVIDED, That any remaining classified forest
land meets necessary definitions of forest land pursuant to RCW 84.33.100.
(6) Within thirty days
after such removal of classification as forest land, the assessor shall notify
the owner in writing setting forth the reasons for such removal. The owner of
such land shall thereupon have the right to apply for designation of such land
as forest land pursuant to subsection (4) of this section or RCW 84.33.130.
The seller, transferor, or owner may appeal such removal to the county board of
equalization in accordance with the provisions of RCW 84.40.038.
(7) Unless the owner
successfully applies for designation of such land or unless the removal is
reversed on appeal, notation of removal from classification shall immediately
be made upon the assessment and tax rolls, and commencing on January 1 of the
year following the year in which the assessor made such notation, such land
shall be assessed on the same basis as real property is assessed generally in
that county. Except as provided in subsection (5)(e), (9), or (10) of this
section and unless the assessor shall not have mailed notice of classification
pursuant to subsection (3) of this section, a compensating tax shall be imposed
which shall be due and payable to the county treasurer thirty days after the
owner is notified of the amount of the compensating tax. As soon as possible, the
assessor shall compute the amount of such compensating tax and mail notice to
the owner of the amount thereof and the date on which payment is due. The
amount of such compensating tax shall be equal to the difference, if any,
between the amount of tax last levied on such land as forest land and an amount
equal to the new assessed valuation of such land multiplied by the dollar rate
of the last levy extended against such land, multiplied by a number, in no
event greater than ten, equal to the number of years, commencing with
assessment year 1975, for which such land was assessed and valued as forest
land.
(8) Compensating tax,
together with applicable interest thereon, shall become a lien on such land
which shall attach at the time such land is removed from classification as
forest land and shall have priority to and shall be fully paid and satisfied
before any recognizance, mortgage, judgment, debt, obligation or responsibility
to or with which such land may become charged or liable. Such lien may be foreclosed
upon expiration of the same period after delinquency and in the same manner
provided by law for foreclosure of liens for delinquent real property taxes as
provided in RCW 84.64.050. Any compensating tax unpaid on its due date shall
thereupon become delinquent. From the date of delinquency until paid, interest
shall be charged at the same rate applied by law to delinquent ad valorem
property taxes.
(9) The compensating
tax specified in subsection (7) of this section shall not be imposed if the removal
of classification as forest land pursuant to subsection (5) of this section
resulted solely from:
(a) Transfer to a
government entity in exchange for other forest land located within the state of
Washington;
(b) A taking through
the exercise of the power of eminent domain, or sale or transfer to an entity
having the power of eminent domain in anticipation of the exercise of such
power;
(c) A donation of fee
title, development rights, or the right to harvest timber, to a government
agency or organization qualified under RCW 84.34.210 and 64.04.130 for the
purposes enumerated in those sections, or the sale or transfer of fee title to
a governmental entity or a nonprofit nature conservancy corporation, as defined
in RCW 64.04.130, exclusively for the protection and conservation of lands
recommended for state natural area preserve purposes by the natural heritage
council and natural heritage plan as defined in chapter 79.70 RCW: PROVIDED,
That at such time as the land is not used for the purposes enumerated, the
compensating tax specified in subsection (7) of this section shall be imposed
upon the current owner;
(d) The sale or
transfer of fee title to the parks and recreation commission for park and
recreation purposes;
(e) Official action by
an agency of the state of Washington or by the county or city within which the
land is located that disallows the present use of such land;
(f) The creation, sale,
or transfer of forestry riparian easements under RCW 76.13.120; or
(g) The creation, sale,
or transfer of a fee interest or a conservation easement for the riparian open
space program under RCW 76.09.040.
(10) In a county with a
population of more than one million inhabitants, the compensating tax specified
in subsection (7) of this section shall not be imposed if the removal of
classification as forest land pursuant to subsection (5) of this section
resulted solely from:
(a) An action described
in subsection (9) of this section; or
(b) A transfer of a
property interest to a government entity, or to a nonprofit historic
preservation corporation or nonprofit nature conservancy corporation, as
defined in RCW 64.04.130, to protect or enhance public resources, or to
preserve, maintain, improve, restore, limit the future use of, or otherwise to
conserve for public use or enjoyment, the property interest being transferred.
At such time as the property interest is not used for the purposes enumerated,
the compensating tax shall be imposed upon the current owner.
(11) With respect to
any land that has been designated prior to May 6, 1974, pursuant to RCW
84.33.120(4) or 84.33.130, the assessor may, prior to January 1, 1975, on his
or her own motion or pursuant to petition by the owner, change, without
imposition of the compensating tax provided under RCW 84.33.140, the status of
such designated land to classified forest land.
Sec. 4. RCW 84.33.130 and 1994 c
301 s 32 are each amended to read as follows:
(1) An owner of land
desiring that it be designated as forest land and valued pursuant to RCW
84.33.120 as of January 1 of any year shall make application to the county
assessor before such January 1.
(2) The application
shall be made upon forms prepared by the department of revenue and supplied by
the county assessor, and shall include the following:
(a) A legal description
of or assessor's tax lot numbers for all land the applicant desires to be
designated as forest land;
(b) The date or dates
of acquisition of such land;
(c) A brief description
of the timber on such land, or if the timber has been harvested, the owner's
plan for restocking;
(d) Whether there is a
forest management plan for such land;
(e) If so, the nature
and extent of implementation of such plan;
(f) Whether such land
is used for grazing;
(g) Whether such land
has been subdivided or a plat filed with respect thereto;
(h) Whether such land
and the applicant are in compliance with the restocking, forest management,
fire protection, insect and disease control and forest debris provisions of
Title 76 RCW or any applicable regulations thereunder;
(i) Whether such land
is subject to forest fire protection assessments pursuant to RCW 76.04.610;
(j) Whether such land
is subject to a lease, option or other right which permits it to be used for
any purpose other than growing and harvesting timber;
(k) A summary of the
past experience and activity of the applicant in growing and harvesting timber;
(l) A summary of
current and continuing activity of the applicant in growing and harvesting
timber;
(m) A statement that
the applicant is aware of the potential tax liability involved when such land
ceases to be designated as forest land;
(n) An affirmation that
the statements contained in the application are true and that the land
described in the application is, by itself or with other forest land not
included in the application, in contiguous ownership of twenty or more acres
which is primarily devoted to and used for growing and harvesting timber.
The assessor shall afford
the applicant an opportunity to be heard if the application so requests.
(3) The assessor shall
act upon the application with due regard to all relevant evidence and without
any one or more items of evidence necessarily being determinative, except that
the application may be denied for one of the following reasons, without regard
to other items:
(a) The land does not
contain either a "merchantable stand of timber" or an "adequate
stocking" as defined by rule adopted by the forest practices board, except
this reason (a) shall not alone be sufficient for denial of the application (i)
if such land has been recently harvested or supports a growth of brush or
noncommercial type timber, and the application includes a plan for restocking
within three years or such longer period necessitated by unavailability of seed
or seedlings, or (ii) if only isolated areas within such land do not meet such
minimum standards due to rock outcroppings, swamps, unproductive soil or other
natural conditions;
(b) The applicant, with
respect to such land, has failed to comply with a final administrative or
judicial order with respect to a violation of the restocking, forest
management, fire protection, insect and disease control and forest debris
provisions of Title 76 RCW or any applicable regulations thereunder;
(c) The land abuts a
body of salt water and lies between the line of ordinary high tide and a line
paralleling such ordinary high tide line and two hundred feet horizontally
landward therefrom, except that if the higher and better use determined by the
assessor to exist for such land would not be permitted or economically feasible
by virtue of any federal, state or local law or regulation such land shall be
assessed and valued pursuant to the procedures set forth in RCW 84.33.110 and
84.33.120 without being designated. The application shall be deemed to have
been approved unless, prior to May 1, of the year after such application was
mailed or delivered to the assessor, the assessor shall notify the applicant in
writing of the extent to which the application is denied.
(4) An owner who
receives notice pursuant to subsection (3) of this section that his or her
application has been denied may appeal such denial to the county board of
equalization in accordance with the provisions of RCW 84.40.038.
Sec. 5. RCW 84.33.140 and 1999
sp.s. c 4 s 703 are each amended to read as follows:
(1) When land has been
designated as forest land pursuant to RCW 84.33.120(4) or 84.33.130, a notation
of such designation shall be made each year upon the assessment and tax rolls,
a copy of the notice of approval together with the legal description or
assessor's tax lot numbers for such land shall, at the expense of the
applicant, be filed by the assessor in the same manner as deeds are recorded,
and such land shall be graded and valued pursuant to RCW 84.33.110 and
84.33.120 until removal of such designation by the assessor upon occurrence of
any of the following:
(a) Receipt of notice
from the owner to remove such designation;
(b) Sale or transfer to
an ownership making such land exempt from ad valorem taxation;
(c) Sale or transfer of
all or a portion of such land to a new owner, unless the new owner has signed a
notice of forest land designation continuance, except transfer to an owner who
is an heir or devisee of a deceased owner, shall not, by itself, result in
removal of classification. The signed notice of continuance shall be attached
to the real estate excise tax affidavit provided for in RCW 82.45.150. The
notice of continuance shall be on a form prepared by the department of
revenue. If the notice of continuance is not signed by the new owner and
attached to the real estate excise tax affidavit, all compensating taxes
calculated pursuant to subsection (3) of this section shall become due and
payable by the seller or transferor at time of sale. The county auditor shall
not accept an instrument of conveyance of designated forest land for filing or
recording unless the new owner has signed the notice of continuance or the
compensating tax has been paid, as evidenced by the real estate excise tax
stamp affixed thereto by the treasurer. The seller, transferor, or new owner
may appeal the new assessed valuation calculated under subsection (3) of this section
to the county board of equalization in accordance with the provisions of RCW
84.40.038. Jurisdiction is hereby conferred on the county board of
equalization to hear these appeals;
(d) Determination by
the assessor, after giving the owner written notice and an opportunity to be
heard, that:
(i) Such land is no
longer primarily devoted to and used for growing and harvesting timber.
However, land shall not be removed from designation if a governmental agency,
organization, or other recipient identified in subsection (5) or (6) of this
section as exempt from the payment of compensating tax has manifested its
intent in writing or by other official action to acquire a property interest in
designated forest land by means of a transaction that qualifies for an
exemption under subsection (5) or (6) of this section. The governmental
agency, organization, or recipient shall annually provide the assessor of the
county in which the land is located reasonable evidence in writing of the
intent to acquire the designated land as long as the intent continues or within
sixty days of a request by the assessor. The assessor may not request this
evidence more than once in a calendar year;
(ii) The owner has
failed to comply with a final administrative or judicial order with respect to
a violation of the restocking, forest management, fire protection, insect and
disease control and forest debris provisions of Title 76 RCW or any applicable
regulations thereunder; or
(iii) Restocking has
not occurred to the extent or within the time specified in the application for
designation of such land.
Removal of designation upon
occurrence of any of (a) through (c) of this subsection shall apply only to the
land affected, and upon occurrence of (d) of this subsection shall apply only
to the actual area of land no longer primarily devoted to and used for growing
and harvesting timber, without regard to other land that may have been included
in the same application and approval for designation: PROVIDED, That any
remaining designated forest land meets necessary definitions of forest land
pursuant to RCW 84.33.100.
(2) Within thirty days
after such removal of designation of forest land, the assessor shall notify the
owner in writing, setting forth the reasons for such removal. The seller,
transferor, or owner may appeal such removal to the county board of
equalization in accordance with the provisions of RCW 84.40.038.
(3) Unless the removal
is reversed on appeal a copy of the notice of removal with notation of the
action, if any, upon appeal, together with the legal description or assessor's
tax lot numbers for the land removed from designation shall, at the expense of
the applicant, be filed by the assessor in the same manner as deeds are
recorded, and commencing on January 1 of the year following the year in which
the assessor mailed such notice, such land shall be assessed on the same basis
as real property is assessed generally in that county. Except as provided in
subsection (1)(c), (5), or (6) of this section, a compensating tax shall be
imposed which shall be due and payable to the county treasurer thirty days
after the owner is notified of the amount of the compensating tax. As soon as
possible, the assessor shall compute the amount of such compensating tax and
mail notice to the owner of the amount thereof and the date on which payment is
due. The amount of such compensating tax shall be equal to the difference
between the amount of tax last levied on such land as forest land and an amount
equal to the new assessed valuation of such land multiplied by the dollar rate
of the last levy extended against such land, multiplied by a number, in no
event greater than ten, equal to the number of years for which such land was
designated as forest land.
(4) Compensating tax,
together with applicable interest thereon, shall become a lien on such land
which shall attach at the time such land is removed from designation as forest
land and shall have priority to and shall be fully paid and satisfied before
any recognizance, mortgage, judgment, debt, obligation or responsibility to or with
which such land may become charged or liable. Such lien may be foreclosed upon
expiration of the same period after delinquency and in the same manner provided
by law for foreclosure of liens for delinquent real property taxes as provided
in RCW 84.64.050. Any compensating tax unpaid on its due date shall thereupon
become delinquent. From the date of delinquency until paid, interest shall be
charged at the same rate applied by law to delinquent ad valorem property
taxes.
(5) The compensating
tax specified in subsection (3) of this section shall not be imposed if the
removal of designation pursuant to subsection (1) of this section resulted
solely from:
(a) Transfer to a
government entity in exchange for other forest land located within the state of
Washington;
(b) A taking through
the exercise of the power of eminent domain, or sale or transfer to an entity
having the power of eminent domain in anticipation of the exercise of such
power;
(c) A donation of fee
title, development rights, or the right to harvest timber, to a government
agency or organization qualified under RCW 84.34.210 and 64.04.130 for the
purposes enumerated in those sections, or the sale or transfer of fee title to
a governmental entity or a nonprofit nature conservancy corporation, as defined
in RCW 64.04.130, exclusively for the protection and conservation of lands
recommended for state natural area preserve purposes by the natural heritage
council and natural heritage plan as defined in chapter 79.70 RCW: PROVIDED,
That at such time as the land is not used for the purposes enumerated, the
compensating tax specified in subsection (3) of this section shall be imposed
upon the current owner;
(d) The sale or
transfer of fee title to the parks and recreation commission for park and recreation
purposes;
(e) Official action by
an agency of the state of Washington or by the county or city within which the
land is located that disallows the present use of such land;
(f) The creation, sale,
or transfer of forestry riparian easements under RCW 76.13.120; or
(g) The creation, sale,
or transfer of a fee interest or a conservation easement for the riparian open
space program under RCW 76.09.040.
(6) In a county with a
population of more than one million inhabitants, the compensating tax specified
in subsection (3) of this section shall not be imposed if the removal of
classification as forest land pursuant to subsection (1) of this section
resulted solely from:
(a) An action described
in subsection (5) of this section; or
(b) A transfer of a
property interest to a government entity, or to a nonprofit historic
preservation corporation or nonprofit nature conservancy corporation, as
defined in RCW 64.04.130, to protect or enhance public resources, or to
preserve, maintain, improve, restore, limit the future use of, or otherwise to
conserve for public use or enjoyment, the property interest being transferred.
At such time as the property interest is not used for the purposes enumerated,
the compensating tax shall be imposed upon the current owner.
Sec. 6. RCW 84.34.035 and 1992 c
69 s 5 are each amended to read as follows:
The assessor shall act
upon the application for current use classification of farm and agricultural
lands under RCW 84.34.020(2), with due regard to all relevant evidence. The
application shall be deemed to have been approved unless, prior to the first
day of May of the year after such application was mailed or delivered to the
assessor, the assessor shall notify the applicant in writing of the extent to
which the application is denied. An owner who receives notice that his or her
application has been denied may appeal such denial to the board of equalization
in the county where the property is located. The appeal shall be filed in
accordance with RCW 84.40.038((, within thirty days after the mailing of the
notice of denial)). Within ten days following approval of the application,
the assessor shall submit notification of such approval to the county auditor
for recording in the place and manner provided for the public recording of
state tax liens on real property. The assessor shall retain a copy of all
applications.
The assessor shall, as
to any such land, make a notation each year on the assessment list and the tax
roll of the assessed value of such land for the use for which it is classified
in addition to the assessed value of such land were it not so classified.
Sec. 7. RCW 84.34.108 and 1999
sp.s. c 4 s 706 and 1999 c 233 s 22 are each reenacted and amended to read as
follows:
(1) When land has once
been classified under this chapter, a notation of such classification shall be
made each year upon the assessment and tax rolls and such land shall be valued
pursuant to RCW 84.34.060 or 84.34.065 until removal of all or a portion of
such classification by the assessor upon occurrence of any of the following:
(a) Receipt of notice
from the owner to remove all or a portion of such classification;
(b) Sale or transfer to
an ownership, except a transfer that resulted from a default in loan payments
made to or secured by a governmental agency that intends to or is required by
law or regulation to resell the property for the same use as before, making all
or a portion of such land exempt from ad valorem taxation;
(c) Sale or transfer of
all or a portion of such land to a new owner, unless the new owner has signed a
notice of classification continuance, except transfer to an owner who is an
heir or devisee of a deceased owner shall not, by itself, result in removal of
classification. The notice of continuance shall be on a form prepared by the
department of revenue. If the notice of continuance is not signed by the new
owner and attached to the real estate excise tax affidavit, all additional
taxes calculated pursuant to subsection (4) of this section shall become due
and payable by the seller or transferor at time of sale. The county auditor
shall not accept an instrument of conveyance of classified land for filing or
recording unless the new owner has signed the notice of continuance or the
additional tax has been paid, as evidenced by the real estate excise tax stamp
affixed thereto by the treasurer. The seller, transferor, or new owner may
appeal the new assessed valuation calculated under subsection (4) of this
section to the county board of equalization in accordance with the
provisions of RCW 84.40.038. Jurisdiction is hereby conferred on the
county board of equalization to hear these appeals;
(d) Determination by
the assessor, after giving the owner written notice and an opportunity to be
heard, that all or a portion of such land no longer meets the criteria for
classification under this chapter. The criteria for classification pursuant to
this chapter continue to apply after classification has been granted.
The granting authority,
upon request of an assessor, shall provide reasonable assistance to the
assessor in making a determination whether such land continues to meet the
qualifications of RCW 84.34.020 (1) or (3). The assistance shall be provided
within thirty days of receipt of the request.
(2) Land may not be
removed from classification because of:
(a) The creation, sale,
or transfer of forestry riparian easements under RCW 76.13.120; or
(b) The creation, sale,
or transfer of a fee interest or a conservation easement for the riparian open
space program under RCW 76.09.040.
(3) Within thirty days
after such removal of all or a portion of such land from current use
classification, the assessor shall notify the owner in writing, setting forth
the reasons for such removal. The seller, transferor, or owner may appeal such
removal to the county board of equalization in accordance with the
provisions of RCW 84.40.038.
(4) Unless the removal
is reversed on appeal, the assessor shall revalue the affected land with
reference to full market value on the date of removal from classification.
Both the assessed valuation before and after the removal of classification
shall be listed and taxes shall be allocated according to that part of the year
to which each assessed valuation applies. Except as provided in subsection (6)
of this section, an additional tax, applicable interest, and penalty shall be
imposed which shall be due and payable to the county treasurer thirty days
after the owner is notified of the amount of the additional tax. As soon as
possible, the assessor shall compute the amount of such an additional tax,
applicable interest, and penalty and the treasurer shall mail notice to the owner
of the amount thereof and the date on which payment is due. The amount of such
additional tax, applicable interest, and penalty shall be determined as
follows:
(a) The amount of
additional tax shall be equal to the difference between the property tax paid
as "open space land", "farm and agricultural land", or
"timber land" and the amount of property tax otherwise due and
payable for the seven years last past had the land not been so classified;
(b) The amount of
applicable interest shall be equal to the interest upon the amounts of such
additional tax paid at the same statutory rate charged on delinquent property
taxes from the dates on which such additional tax could have been paid without
penalty if the land had been assessed at a value without regard to this
chapter;
(c) The amount of the
penalty shall be as provided in RCW 84.34.080. The penalty shall not be
imposed if the removal satisfies the conditions of RCW 84.34.070.
(5) Additional tax,
applicable interest, and penalty, shall become a lien on such land which shall
attach at the time such land is removed from classification under this chapter
and shall have priority to and shall be fully paid and satisfied before any
recognizance, mortgage, judgment, debt, obligation or responsibility to or with
which such land may become charged or liable. Such lien may be foreclosed upon
expiration of the same period after delinquency and in the same manner provided
by law for foreclosure of liens for delinquent real property taxes as provided
in RCW 84.64.050 now or as hereafter amended. Any additional tax unpaid on its
due date shall thereupon become delinquent. From the date of delinquency until
paid, interest shall be charged at the same rate applied by law to delinquent
ad valorem property taxes.
(6) The additional tax,
applicable interest, and penalty specified in subsection (4) of this section
shall not be imposed if the removal of classification pursuant to subsection
(1) of this section resulted solely from:
(a) Transfer to a
government entity in exchange for other land located within the state of
Washington;
(b)(i) A taking through
the exercise of the power of eminent domain, or (ii) sale or transfer to an
entity having the power of eminent domain in anticipation of the exercise of
such power, said entity having manifested its intent in writing or by other
official action;
(c) A natural disaster
such as a flood, windstorm, earthquake, or other such calamity rather than by
virtue of the act of the landowner changing the use of such property;
(d) Official action by
an agency of the state of Washington or by the county or city within which the
land is located which disallows the present use of such land;
(e) Transfer of land to
a church when such land would qualify for exemption pursuant to RCW 84.36.020;
(f) Acquisition of
property interests by state agencies or agencies or organizations qualified
under RCW 84.34.210 and 64.04.130 for the purposes enumerated in those
sections: PROVIDED, That at such time as these property interests are not used
for the purposes enumerated in RCW 84.34.210 and 64.04.130 the additional tax
specified in subsection (4) of this section shall be imposed;
(g) Removal of land
classified as farm and agricultural land under RCW 84.34.020(2)(d);
(h) Removal of land
from classification after enactment of a statutory exemption that qualifies the
land for exemption and receipt of notice from the owner to remove the land from
classification;
(i) The creation, sale,
or transfer of forestry riparian easements under RCW 76.13.120; or
(j) The creation, sale,
or transfer of a fee interest or a conservation easement for the riparian open
space program under RCW 76.09.040.
Sec. 8. RCW 84.36.385 and 1992 c
206 s 13 are each amended to read as follows:
(1) A claim for
exemption under RCW 84.36.381 as now or hereafter amended, shall be made and
filed at any time during the year for exemption from taxes payable the
following year and thereafter and solely upon forms as prescribed and furnished
by the department of revenue. However, an exemption from tax under RCW
84.36.381 shall continue for no more than four years unless a renewal
application is filed as provided in subsection (3) of this section. The county
assessor may also require, by written notice, a renewal application following
an amendment of the income requirements set forth in RCW 84.36.381. Renewal
applications shall be on forms prescribed and furnished by the department of
revenue.
(2) A person granted an
exemption under RCW 84.36.381 shall inform the county assessor of any change in
status affecting the person's entitlement to the exemption on forms prescribed
and furnished by the department of revenue.
(3) Each person exempt
from taxes under RCW 84.36.381 in 1993 and thereafter, shall file with the
county assessor a renewal application not later than December 31 of the year
the assessor notifies such person of the requirement to file the renewal
application.
(4) Beginning in 1992
and in each of the three succeeding years, the county assessor shall notify
approximately one-fourth of those persons exempt from taxes under RCW 84.36.381
in the current year who have not filed a renewal application within the
previous four years, of the requirement to file a renewal application.
(5) If the assessor
finds that the applicant does not meet the qualifications as set forth in RCW
84.36.381, as now or hereafter amended, the claim or exemption shall be denied
but such denial shall be subject to appeal under the provisions of RCW
84.48.010(5) and in accordance with the provisions of RCW 84.40.038. If
the applicant had received exemption in prior years based on erroneous
information, the taxes shall be collected subject to penalties as provided in
RCW 84.40.130 for a period of not to exceed three years.
(6) The department and
each local assessor is hereby directed to publicize the qualifications and
manner of making claims under RCW 84.36.381 through 84.36.389, through
communications media, including such paid advertisements or notices as it deems
appropriate. Notice of the qualifications, method of making applications, the
penalties for not reporting a change in status, and availability of further
information shall be included on or with property tax statements and
revaluation notices for all residential property including mobile homes, except
rental properties.
Sec. 9. RCW 84.36.812 and 1984 c
220 s 9 are each amended to read as follows:
All additional taxes
imposed under RCW 84.36.262 or 84.36.810 shall become due and payable by the
seller or transferor at the time of sale. The county auditor shall not accept
an instrument of conveyance unless the additional tax has been paid or the
department of revenue has determined that the property is not subject to RCW
84.36.262 or 84.36.810. The seller, the transferor, or the new owner may
appeal the assessed values upon which the additional tax is based to the county
board of equalization in accordance with the provisions of RCW 84.40.038.
Sec. 10. RCW 84.38.040 and 1994 c
301 s 34 are each amended to read as follows:
(1) Each claimant
electing to defer payment of special assessments and/or real property tax
obligations under this chapter shall file with the county assessor, on forms
prescribed by the department and supplied by the assessor, a written
declaration thereof. The declaration to defer special assessments and/or real
property taxes for any year shall be filed no later than thirty days before the
tax or assessment is due or thirty days after receiving notice under RCW
84.64.050, whichever is later: PROVIDED, That for good cause shown, the
department may waive this requirement.
(2) The declaration
shall designate the property to which the deferral applies, and shall include a
statement setting forth (a) a list of all members of the claimant's household,
(b) the claimant's equity value in his residence, (c) facts establishing the
eligibility for the deferral under the provisions of this chapter, and (d) any
other relevant information required by the rules of the department. Each copy
shall be signed by the claimant subject to the penalties as provided in chapter
9A.72 RCW for false swearing. The first declaration to defer filed in a county
shall include proof of the claimant's age acceptable to the assessor.
(3) The county assessor
shall determine if each claimant shall be granted a deferral for each year but
the claimant shall have the right to appeal this determination to the county
board of equalization, in accordance with the provisions of RCW 84.40.038,
whose decision shall be final as to the deferral of that year.
Sec. 11. RCW 84.40.038 and 1997 c
294 s 1 are each amended to read as follows:
(1) The owner or person
responsible for payment of taxes on any property may petition the county board
of equalization for a change in the assessed valuation placed upon such
property by the county assessor or for any other reason specifically
authorized by statute. Such petition must be made on forms prescribed or
approved by the department of revenue and any petition not conforming to those
requirements or not properly completed shall not be considered by the board.
The petition must be filed with the board on or before July 1st of the year of
the assessment or determination, within thirty days after the date an
assessment ((or)), value change notice, or other notice
has been mailed, or within a time limit of up to sixty days adopted by the
county legislative authority, whichever is later. If a county legislative
authority sets a time limit, the authority may not change the limit for three
years from the adoption of the limit.
(2) The board of
equalization may waive the filing deadline if the petition is filed within a
reasonable time after the filing deadline and the petitioner shows good cause
for the late filing. The decision of the board of equalization regarding a
waiver of the filing deadline is final and not appealable under RCW 84.08.130.
Good cause may be shown by one or more of the following events or
circumstances:
(a) Death or serious
illness of the taxpayer or his or her immediate family;
(b) The taxpayer was
absent from the address where the taxpayer normally receives the assessment or
value change notice, was absent for more than fifteen days of the days allowed
in subsection (1) of this section before the filing deadline, and the filing
deadline is after July 1;
(c) Incorrect written
advice regarding filing requirements received from board of equalization staff,
county assessor's staff, or staff of the property tax advisor designated under
RCW 84.48.140;
(d) Natural disaster
such as flood or earthquake;
(e) Delay or loss
related to the delivery of the petition by the postal service, and documented
by the postal service; or
(f) Other circumstances
as the department may provide by rule.
(3) The owner or person
responsible for payment of taxes on any property may request that the appeal be
heard by the state board of tax appeals without a hearing by the county board
of equalization when the assessor, the owner or person responsible for payment
of taxes on the property, and a majority of the county board of equalization
agree that a direct appeal to the state board of tax appeals is appropriate.
The state board of tax appeals may reject the appeal, in which case the county
board of equalization shall consider the appeal under RCW 84.48.010. Notice of
such a rejection, together with the reason therefor, shall be provided to the
affected parties and the county board of equalization within thirty days of
receipt of the direct appeal by the state board.
Sec. 12. RCW 84.48.080 and 1997 c
3 s 112 are each amended to read as follows:
(1) Annually during the
months of September and October, the department of revenue shall examine and
compare the returns of the assessment of the property in the several counties
of the state, and the assessment of the property of railroad and other
companies assessed by the department, and proceed to equalize the same, so that
each county in the state shall pay its due and just proportion of the taxes for
state purposes for such assessment year, according to the ratio the ((assessed))
valuation of the property in each county bears to the ((correct)) total
((assessed)) valuation of all property in the state.
((First.)) (a)
The department shall classify all property, real and personal, and shall raise
and lower the ((assessed)) valuation of any class of property in any
county to a value that shall be equal, so far as possible, to the ((correct
assessed)) true and fair value of such class as of January 1st of
the current year((, after determining the correct appraised value, and any
adjustment applicable under RCW 84.40.0305 for the property,)) for the
purpose of ascertaining the just amount of tax due from each county for state
purposes. ((In equalizing personal property as of January 1st of the
current year, the department shall use the assessment level of the preceding
year.)) In equalizing personal property as of January 1st of the current
year, the department shall use valuation data with respect to personal property
from the three years immediately preceding the current assessment year in a
manner it deems appropriate. Such classification may be on the basis of
types of property, geographical areas, or both. For purposes of this section,
for each county that has not provided the department with an assessment return
by December 1st, the department shall proceed, using facts and information and
in a manner it deems appropriate, to estimate the value of each class of
property in the county.
((Second.)) (b)
The department shall keep a full record of its proceedings and the same shall
be published annually by the department.
(2) The department
shall levy the state taxes authorized by law. The amount levied in any one
year for general state purposes shall not exceed the lawful dollar rate on the
dollar of the assessed value of the property of the entire state ((as
equalized under this section)), which assessed value shall be one
hundred percent of the true and fair value of the property in money. The
department shall apportion the amount of tax for state purposes levied by the
department, among the several counties, in proportion to the ((assessed))
valuation of the taxable property of the county for the year as equalized by
the department: PROVIDED, That for purposes of this apportionment, the
department shall recompute the previous year's levy and the apportionment
thereof to correct for changes and errors in taxable values reported to the
department after October 1 of the preceding year and shall adjust the
apportioned amount of the current year's state levy for each county by the
difference between the apportioned amounts established by the original and
revised levy computations for the previous year. For purposes of this section,
changes in taxable values mean a final adjustment made by a county board of
equalization, the state board of tax appeals, or a court of competent jurisdiction
and shall include additions of omitted property, other additions or deletions
from the assessment or tax rolls, any assessment return provided by a county to
the department subsequent to December 1st, or a change in the indicated ratio
of a county. Errors in taxable values mean errors corrected by a final
reviewing body.
In addition to
computing a levy under this subsection that is reduced under RCW 84.55.012, the
department shall compute a hypothetical levy without regard to the reduction
under RCW 84.55.012. This hypothetical levy shall also be apportioned among
the several counties in proportion to the valuation of the taxable property of
the county for the year, as equalized by the department, in the same manner as
the actual levy and shall be used by the county assessors for the purpose of
recomputing and establishing a consolidated levy under RCW 84.52.010.
(3) The department
shall have authority to adopt rules and regulations to enforce obedience to its
orders in all matters in relation to the returns of county assessments, the
equalization of values, and the apportionment of the state levy by the
department.
(4) After the
completion of the duties prescribed in this section, the director of the
department shall certify the record of the proceedings of the department under
this section, the tax levies made for state purposes and the apportionment
thereof among the counties, and the certification shall be available for public
inspection.
Sec. 1. RCW 84.40.190 and 1993 c
33 s 4 are each amended to read as follows:
Every person required
by this title to list property shall make out and deliver to the assessor, or
to the department as required by RCW 84.40.065, either in person ((or)),
by mail, or by electronic transmittal, a statement, verified under
penalty of perjury, of all the personal property in his or her possession or
under his or her control, and which, by the provisions of this title, he or she
is required to list for taxation, either as owner or holder thereof. Each
list, schedule or statement required by this chapter shall be signed by the
individual if the person required to make the same is an individual; by the
president, vice-president, treasurer, assistant treasurer, chief accounting
officer or any other officer duly authorized to so act if the person required
to make the same is a corporation; by a responsible and duly authorized member
or officer having knowledge of its affairs, if the person required to make the
same is a partnership or other unincorporated organization; or by the
fiduciary, if the person required to make the same is a trust or estate. The
list, schedule, or statement may be made and signed for the person required to
make the same by an agent who is duly authorized to do so by a power of
attorney filed with and approved by the assessor. When any list, schedule, or
statement is made and signed by such agent, the principal required to make out
and deliver the same shall be responsible for the contents and the filing
thereof and shall be liable for the penalties imposed pursuant to RCW
84.40.130. No person shall be required to list for taxation in his statement
to the assessor any share or portion of the capital stock, or of any of the
property of any company, association or corporation, which such person may hold
in whole or in part, where such company, being required so to do, has listed
for assessment and taxation its capital stock and property with the department
of revenue, or as otherwise required by law.
NEW SECTION. Sec.
2. A new section is added
to chapter 84.52 RCW to read as follows:
(1) If an error has
occurred in the levy of property taxes that has caused all taxpayers within a
taxing district, other than the state, to pay an incorrect amount of property
tax, the assessor shall correct the error by making an appropriate adjustment
to the levy for that taxing district in the succeeding year. The adjustment
shall be made without including any interest. If the governing authority of
the taxing district determines that the amount of the adjustment in the
succeeding year is so large as to cause a hardship for the taxing district or
the taxpayers within the district, the adjustment may be made on a proportional
basis over a period of not more than three consecutive years.
(a) A correction of an
error in the levying of property taxes shall not be made for any period more
than three years preceding the year in which the error is discovered.
(b) When calculating
the levy limitation under chapter 84.55 RCW for levies made following the
discovery of an error, the assessor shall determine and use the correct levy
amount for the year or years being corrected as though the error had not
occurred. The amount of the adjustment determined under this subsection (1)
shall not be considered when calculating the levy limitation.
(c) If the taxing
district in which a levy error has occurred does not levy property taxes in the
year the error is discovered, or for a period of more than three years
subsequent to the year the error was discovered, an adjustment shall not be
made.
(2) If an error has
occurred in the distribution of property taxes so that property tax collected
has been incorrectly distributed to a taxing district or taxing districts
wholly or partially within a county, the treasurer of the county in which the
error occurred shall correct the error by making an appropriate adjustment to
the amount distributed to that taxing district or districts in the succeeding
year. The adjustment shall be made without including any interest. If the
treasurer, in consultation with the governing authority of the taxing district
or districts affected, determines that the amount of the adjustment in the
succeeding year is so large as to cause a hardship for the taxing district or
districts, the adjustment may be made on a proportional basis over a period of
not more than three consecutive years. A correction of an error in the
distribution of property taxes shall not be made for any period more than three
years preceding the year in which the error is discovered.
Sec. 3. RCW 84.48.080 and 1997 c
3 s 112 are each amended to read as follows:
(1) Annually during the
months of September and October, the department of revenue shall examine and
compare the returns of the assessment of the property in the several counties
of the state, and the assessment of the property of railroad and other
companies assessed by the department, and proceed to equalize the same, so that
each county in the state shall pay its due and just proportion of the taxes for
state purposes for such assessment year, according to the ratio the assessed
valuation of the property in each county bears to the correct total assessed
valuation of all property in the state.
((First.)) (a)
The department shall classify all property, real and personal, and shall raise
and lower the assessed valuation of any class of property in any county to a
value that shall be equal, so far as possible, to the correct assessed value of
such class as of January 1st of the current year, after determining the correct
appraised value, and any adjustment applicable under RCW 84.40.0305 for the
property, for the purpose of ascertaining the just amount of tax due from each
county for state purposes. In equalizing personal property as of January 1st
of the current year, the department shall use ((the assessment level of the
preceding year)) valuation data with respect to personal property from
the three years immediately preceding the current assessment year in a manner
it deems appropriate. Such classification may be on the basis of types of
property, geographical areas, or both. For purposes of this section, for each
county that has not provided the department with an assessment return by
December 1st, the department shall proceed, using facts and information and in
a manner it deems appropriate, to estimate the value of each class of property
in the county.
((Second.)) (b)
The department shall keep a full record of its proceedings and the same shall
be published annually by the department.
(2) The department
shall levy the state taxes authorized by law. The amount levied in any one
year for general state purposes shall not exceed the lawful dollar rate on the
dollar of the assessed value of the property of the entire state as equalized
under this section. The department shall apportion the amount of tax for state
purposes levied by the department, among the several counties, in proportion to
the assessed valuation of the taxable property of the county for the year as
equalized by the department: PROVIDED, That for purposes of this
apportionment, the department shall recompute the previous year's levy and the
apportionment thereof to correct for changes and errors in taxable values
reported to the department after October 1 of the preceding year and shall
adjust the apportioned amount of the current year's state levy for each county
by the difference between the apportioned amounts established by the original
and revised levy computations for the previous year. For purposes of this
section, changes in taxable values mean a final adjustment made by a county
board of equalization, the state board of tax appeals, or a court of competent
jurisdiction and shall include additions of omitted property, other additions
or deletions from the assessment or tax rolls, any assessment return provided
by a county to the department subsequent to December 1st, or a change in the
indicated ratio of a county. Errors in taxable values mean errors corrected by
a final reviewing body.
In addition to
computing a levy under this subsection that is reduced under RCW 84.55.012, the
department shall compute a hypothetical levy without regard to the reduction
under RCW 84.55.012. This hypothetical levy shall also be apportioned among
the several counties in proportion to the valuation of the taxable property of
the county for the year, as equalized by the department, in the same manner as
the actual levy and shall be used by the county assessors for the purpose of
recomputing and establishing a consolidated levy under RCW 84.52.010.
(3) The department
shall have authority to adopt rules and regulations to enforce obedience to its
orders in all matters in relation to the returns of county assessments, the
equalization of values, and the apportionment of the state levy by the
department.
(4) After the
completion of the duties prescribed in this section, the director of the
department shall certify the record of the proceedings of the department under
this section, the tax levies made for state purposes and the apportionment
thereof among the counties, and the certification shall be available for public
inspection.
NEW SECTION. Sec.
4. Section 15 of this act
takes effect for taxes levied in 2001 for collection in 2002 and thereafter if
the proposed amendment to Article VII, section 1 of the state Constitution
providing for valuation increases to be phased-in over a period of four years
is validly submitted to and is approved and ratified by voters at the next
general election. If the proposed amendment is not approved and ratified,
section 15 of this act is null and void. If such proposed amendment is
approved and ratified, section 12 of this act is null and void.
NEW SECTION. Sec.
5. Section 14 of this act
takes effect January 1, 2002, and applies to errors that occur on and after
January 1, 2002.
NEW
SECTION. Sec. 6. Sections 1 through 12 of
this act apply for taxes levied in 2001 for collection in 2002 and thereafter.
