SENATE BILL REPORT
SB 5149
This analysis was prepared by non-partisan legislative staff for the use of legislative members in
their deliberations. This analysis is not a part of the legislation nor does it constitute a
statement of legislative intent.
As Passed Senate, March 5, 2007
Title: An act relating to modifying county treasurer administrative provisions.
Brief Description: Modifying county treasurer administrative provisions.
Sponsors: Senators Pridemore, Swecker, Fairley, Oemig and Shin.
Brief History:
Committee Activity: Government Operations & Elections: 1/23/07, 1/29/07 [DP].
Passed Senate: 3/05/07, 45-0.
SENATE COMMITTEE ON GOVERNMENT OPERATIONS & ELECTIONS
Majority Report: Do pass.Signed by Senators Fairley, Chair; Oemig, Vice Chair; Roach, Ranking Minority Member; Kline, Pridemore and Swecker.
Staff: Amy Van Horn (786-7784)
Background: Under state law, the county treasurer serves as the custodian of county funds and
as the administrator of county financial transactions. The county treasurer also provides these
services to special purpose districts and other units of local government in the county, with the
exception of cities. In addition, the county treasurer collects various taxes, sells bonds and
surplus county property, and performs a range of other duties.
State statutes contain detailed requirements for the receipt, disbursement, investment, and
accounting of the funds for which the treasurer is responsible. Statutes specifically describe how
the county treasurer is to receive required documents and payments from the public; handle funds
received by county departments; administer foreclosure proceedings; handle voluntary payments
under land use laws; and collect real estate excise taxes, property taxes, and assessments.
Summary of Bill: Metropolitan Park Districts may use electronic fund transfer procedures when
disbursing funds from the Metropolitan Park District Fund in the same manner currently
permitted for other county treasurer disbursements.
It is clarified that tax title lands, which are lands acquired by the county for lack of other bidders
at a tax foreclosure sale, are held in trust for the taxing districts. Special assessments and property
owner association dues and fees are specified as types of taxation from which tax title lands are
exempt.
Regarding storm water control facilities, a county may assess a lien for penalties owed and for
costs of foreclosure, in addition to liens for delinquent charges and interest.
Mobile homes, manufactured homes, and park model trailers are all types of personal property
which may be seized for non-payment of personal property tax.
Appropriation: None.
Fiscal Note: Not requested.
Committee/Commission/Task Force Created: No.
Effective Date: Ninety days after adjournment of session in which bill is passed.
Staff Summary of Public Testimony: PRO: Counties do not have money to pay for costs that come with tax title land, which the county buys for lack of other bidders at a foreclosure sale. Private companies that have liens against property are notified when a county is going to foreclose the property so that private companies can foreclose first and protect their liens.
Persons Testifying: PRO: Rose Bowman, Lewis County Treasurer; Doug Lasher, Clark County Treasurer.