BILL REQ. #: S-3978.4
State of Washington | 58th Legislature | 2004 Regular Session |
READ FIRST TIME 02/03/04.
AN ACT Relating to making changes to county treasurer statutes; and amending RCW 36.24.130, 36.24.140, 36.29.024, 46.44.170, 84.40.130, 84.56.120, and 84.64.080.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 36.24.130 and 1963 c 4 s 36.24.130 are each amended to
read as follows:
The coroner or medical examiner must, within thirty days after the
((inquest upon a dead body)) investigation of the death, deliver to the
county treasurer any money ((or other property)) which may be found
upon the body, unless claimed in the meantime by the legal
representatives of the deceased. If there is personal property, other
than money, found upon the body, unless claimed in the meantime by a
legal representative of the deceased, the coroner or medical examiner
shall, within one hundred eighty days of the investigation, be
authorized to dispose of any property of no resale value and forward
any other property to the applicable county agency to be sold at the
next county surplus sale. Any proceeds from the sale shall be
forwarded to the county treasurer. If ((he)) the coroner or medical
examiner fails to do so, the treasurer may proceed against the coroner
or medical examiner to recover the same by a civil action in the name
of the county.
Sec. 2 RCW 36.24.140 and 1963 c 4 s 36.24.140 are each amended to
read as follows:
Upon the delivery of money to the treasurer, ((he)) the treasurer
shall place it to the credit of the county. ((If it is property other
than money, he shall, within thirty days, sell it at public auction,
upon reasonable public notice, and place the proceeds to the credit of
the county.))
Sec. 3 RCW 36.29.024 and 1988 c 281 s 5 are each amended to read
as follows:
The county treasurer may deduct the amounts necessary to reimburse
the treasurer's office for the actual expenses the office incurs and to
repay any county funds appropriated and expended for the initial
administrative costs of establishing a county investment pool provided
in RCW 36.29.022. These funds shall be used by the county treasurer as
a revolving fund to defray the cost of administering the pool without
regard to budget limitations. Any credits or payments to political
subdivisions shall be calculated and made in a manner which equitably
reflects the differing amounts of the political subdivision's
respective deposits in the county investment pool and the differing
periods of time for which the amounts were placed in the county
investment pool.
Sec. 4 RCW 46.44.170 and 2003 c 61 s 1 are each amended to read
as follows:
(1) Any person moving a mobile home as defined in RCW 46.04.302 or
a park model trailer as defined in RCW 46.04.622 upon public highways
of the state must obtain a special permit from the department of
transportation and local authorities pursuant to RCW 46.44.090 and
46.44.093 and shall pay the proper fee as prescribed by RCW 46.44.0941
and 46.44.096.
(2) A special permit issued as provided in subsection (1) of this
section for the movement of any mobile home or a park model trailer
that is assessed for purposes of property taxes shall not be valid
until the county treasurer of the county in which the mobile home or
park model trailer is located shall endorse or attach his or her
certificate that all property taxes which are a lien or which are
delinquent, or both, upon the mobile home or park model trailer being
moved have been satisfied. Further, any mobile home or park model
trailer required to have a special movement permit under this section
shall display an easily recognizable decal. However, endorsement or
certification by the county treasurer and the display of the decal is
not required:
(a) When a mobile home or park model trailer is to enter the state
or is being moved from a manufacturer or distributor to a retail sales
outlet or directly to the purchaser's designated location or between
retail and sales outlets; ((or))
(b) When a signed affidavit of destruction is filed with the county
assessor and the mobile home or park model trailer is being moved to a
disposal site by a landlord as defined in RCW 59.20.030 after (i) the
mobile home or park model trailer has been abandoned as defined in RCW
59.20.030; or (ii) a final judgment for restitution of the premises
under RCW 59.18.410 has been executed in favor of the landlord with
regard to the mobile home or park model trailer. The mobile home or
park model trailer will be removed from the tax rolls and, upon
notification by the assessor, any outstanding taxes on the destroyed
mobile home or park model trailer will be removed by the county
treasurer; or
(c) When a signed affidavit of destruction is filed with the county
assessor by any mobile home or park model trailer owner or any property
owner with an abandoned mobile home or park model trailer, the same
shall be removed from the tax rolls and upon notification by the
assessor, any outstanding taxes on the destroyed mobile home or park
model trailer shall be removed by the county treasurer.
(3) If the landlord of a mobile home park takes ownership of a
mobile home or park model trailer with the intent to resell or rent the
same under RCW 59.20.030 after (a) the mobile home or park model
trailer has been abandoned as defined in RCW 59.20.030; or (b) a final
judgment for restitution of the premises under RCW 59.18.410 has been
executed in favor of the landlord with regard to the mobile home or
park model trailer, the outstanding taxes become the responsibility of
the landlord.
(4) It is the responsibility of the owner of the mobile home or
park model trailer subject to property taxes or the agent to obtain the
endorsement and decal from the county treasurer before a mobile home or
park model trailer is moved.
(5) This section does not prohibit the issuance of vehicle license
plates for a mobile home or park model trailer subject to property
taxes, but plates shall not be issued unless the mobile home or park
model trailer subject to property taxes for which plates are sought has
been listed for property tax purposes in the county in which it is
principally located and the appropriate fee for the license has been
paid.
(6) The department of transportation and local authorities are
authorized to adopt reasonable rules for implementing the provisions of
this section. The department of transportation shall adopt rules
specifying the design, reflective characteristics, annual coloration,
and for the uniform implementation of the decal required by this
section.
Sec. 5 RCW 84.40.130 and 1988 c 222 s 17 are each amended to read
as follows:
(1) If any person or corporation shall fail or refuse to deliver to
the assessor, on or before the date specified in RCW 84.40.040, a list
of the taxable personal property which is required to be listed under
this chapter, unless it is shown that such failure is due to reasonable
cause and not due to wilful neglect, there shall be added to the amount
of tax assessed against the taxpayer on account of such personal
property five percent of the amount of such tax, not to exceed fifty
dollars per calendar day, if the failure is for not more than one
month, with an additional five percent for each additional month or
fraction thereof during which such failure continues not exceeding
twenty-five percent in the aggregate. Such penalty shall be collected
in the same manner as the tax to which it is added and distributed in
the same manner as other property tax interest and penalties.
(2) If any person or corporation shall wilfully give a false or
fraudulent list, schedule or statement required by this chapter, or
shall, with intent to defraud, fail or refuse to deliver any list,
schedule or statement required by this chapter, such person or
corporation shall be liable for the additional tax properly due or, in
the case of wilful failure or refusal to deliver such list, schedule or
statement, the total tax properly due; and in addition such person or
corporation shall be liable for a penalty of one hundred percent of
such additional tax or total tax as the case may be. Such penalty
shall be in lieu of the penalty provided for in subsection (1) of this
section. A person or corporation giving a false list, schedule or
statement shall not be subject to this penalty if it is shown that the
misrepresentations contained therein are entirely attributable to
reasonable cause. The taxes and penalties provided for in this
subsection shall be recovered in an action in the name of the state of
Washington on the complaint of the county assessor or the county
legislative authority and shall, when collected, be paid into the
county treasury to the credit of the current expense fund. The
provisions of this subsection shall be additional and supplementary to
any other provisions of law relating to recovery of property taxes.
Sec. 6 RCW 84.56.120 and 2003 c 23 s 2 are each amended to read
as follows:
After personal property has been assessed, it shall be unlawful for
any person to remove the personal property subject to ((priority)) tax
liens created pursuant to RCW 84.60.010 and 84.60.020 from the county
in which the property was assessed and from the state until taxes and
interest are paid, or until notice has been given to the county
treasurer describing the property to be removed and in case of public
or private sales of personal property, a list of the property desired
to be sold shall be sent to the treasurer, the tax will be computed
upon the consolidated tax levy for the previous year. Any taxes owed
shall become an automatic lien upon the proceeds of any auction and
shall be remitted to the county treasurer before final distribution to
any person, as defined in this section. If proceeds are distributed in
violation of this section, the seller or agent of the seller shall
assume all liability for taxes, interest, and penalties owed to the
county treasurer. Any person violating the provisions of this section
shall be guilty of a misdemeanor. For the purposes of this section,
"person" includes a property owner, mortgagor, creditor, or agent.
Sec. 7 RCW 84.64.080 and 2003 c 23 s 5 are each amended to read
as follows:
The court shall examine each application for judgment foreclosing
tax lien, and if defense (specifying in writing the particular cause of
objection) be offered by any person interested in any of the lands or
lots to the entry of judgment against the same, the court shall hear
and determine the matter in a summary manner, without other pleadings,
and shall pronounce judgment as the right of the case may be; or the
court may, in its discretion, continue such individual cases, wherein
defense is offered, to such time as may be necessary, in order to
secure substantial justice to the contestants therein; but in all other
cases the court shall proceed to determine the matter in a summary
manner as above specified. In all judicial proceedings of any kind for
the collection of taxes, and interest and costs thereon, all amendments
which by law can be made in any personal action pending in such court
shall be allowed, and no assessments of property or charge for any of
the taxes shall be considered illegal on account of any irregularity in
the tax list or assessment rolls or on account of the assessment rolls
or tax list not having been made, completed or returned within the time
required by law, or on account of the property having been charged or
listed in the assessment or tax lists without name, or in any other
name than that of the owner, and no error or informality in the
proceedings of any of the officers connected with the assessment,
levying or collection of the taxes, shall vitiate or in any manner
affect the tax or the assessment thereof, and any irregularities or
informality in the assessment rolls or tax lists or in any of the
proceedings connected with the assessment or levy of such taxes or any
omission or defective act of any officer or officers connected with the
assessment or levying of such taxes, may be, in the discretion of the
court, corrected, supplied and made to conform to the law by the court.
The court shall give judgment for such taxes, interest and costs as
shall appear to be due upon the several lots or tracts described in the
notice of application for judgment or complaint, and such judgment
shall be a several judgment against each tract or lot or part of a
tract or lot for each kind of tax included therein, including all
interest and costs, and the court shall order and direct the clerk to
make and enter an order for the sale of such real property against
which judgment is made, or vacate and set aside the certificate of
delinquency or make such other order or judgment as in the law or
equity may be just. The order shall be signed by the judge of the
superior court, shall be delivered to the county treasurer, and shall
be full and sufficient authority for him or her to proceed to sell the
property for the sum as set forth in the order and to take such further
steps in the matter as are provided by law. The county treasurer shall
immediately after receiving the order and judgment of the court proceed
to sell the property as provided in this chapter to the highest and
best bidder for cash. The acceptable minimum bid shall be the total
amount of taxes, interest, and costs. All sales shall be made at a
location in the county on a date and time (except Saturdays, Sundays,
or legal holidays) as the county treasurer may direct, and shall
continue from day to day (Saturdays, Sundays, and legal holidays
excepted) during the same hours until all lots or tracts are sold,
after first giving notice of the time, and place where such sale is to
take place for ten days successively by posting notice thereof in three
public places in the county, one of which shall be in the office of the
treasurer. The notice shall be substantially in the following form:
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