| Passed by the House February 21, 2003 Yeas 95 FRANK CHOPP ________________________________________ Speaker of the House of Representatives Passed by the Senate April 2, 2003 Yeas 48 BRAD OWEN ________________________________________ President of the Senate | I, Cynthia Zehnder, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 1069 as passed by the House of Representatives and the Senate on the dates hereon set forth. CYNTHIA ZEHNDER ________________________________________ Chief Clerk | |
| Approved April 10, 2003. GARY LOCKE ________________________________________ Governor of the State of Washington | April 10, 2003 - 3:36 p.m. Secretary of State State of Washington |
| State of Washington | 58th Legislature | 2003 Regular Session |
READ FIRST TIME 02/13/03.
AN ACT Relating to authorizing a waiver of interest and penalties for property tax bills not sent to the taxpayer due to error by the county; and amending RCW 84.56.025.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 84.56.025 and 1998 c 327 s 1 are each amended to read
as follows:
(1) The interest and penalties for delinquencies on property
taxes((, which taxes are levied on real estate in the year of a
conveyance of the real estate and which are collected in the following
year,)) shall be waived by the county treasurer ((under the following
circumstances:)) if the notice for these taxes due, as provided in RCW
84.56.050, was not sent to a ((
(a) Records conveying the real estate were filed with the county
auditor on or before November 30 of the year the taxes are levied;
(b) A grantee's name and address are included in the records; and
(c)grantee)) taxpayer due to error by the
county. Where ((such)) waiver of interest and penalties has occurred,
the full amount of interest and penalties shall be reinstated if the
((grantee)) taxpayer fails to pay the delinquent taxes within thirty
days
of receiving notice that the taxes are due. Each county treasurer
shall, subject to guidelines prepared by the department of revenue,
establish administrative procedures to determine if ((grantees))
taxpayers are eligible for this waiver.
(2) In addition to the waiver under subsection (1) of this section,
the interest and penalties for delinquencies on property taxes shall be
waived by the county treasurer under the following circumstances:
(a) The taxpayer fails to make one payment under RCW 84.56.020 by
the due date on the taxpayer's personal residence because of hardship
caused by the death of the taxpayer's spouse if the taxpayer notifies
the county treasurer of the hardship within sixty days of the tax due
date; or
(b) The taxpayer fails to make one payment under RCW 84.56.020 by
the due date on the taxpayer's parent's or stepparent's personal
residence because of hardship caused by the death of the taxpayer's
parent or stepparent if the taxpayer notifies the county treasurer of
the hardship within sixty days of the tax due date.
(3) Before allowing a hardship waiver under subsection (2) of this
section, the county treasurer may require a copy of the death
certificate along with an affidavit signed by the taxpayer.