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.
