SHB 1004 -
By Representative Shea
ADOPTED 03/13/2013
On page 2, line 28, after "(5)" strike "Delinquent" and insert "Except as provided in (c) of this subsection, delinquent"
On page 3, after line 3, insert the following:
"(c) If a taxpayer is successfully participating in a payment
agreement under subsection (11)(b) of this section, the county
treasurer may not assess additional penalties on delinquent taxes that
are included within the payment agreement. Interest and penalties that
have been assessed prior to the payment agreement remain due and
payable as provided in the payment agreement."
On page 5, line 4, after "county" strike "legislative authority" and insert "treasurer"
EFFECT: Prevents additional penalties for taxpayers successfully participating in electronic bill payment agreements. Authorizes the county treasurer, rather than the county legislative authority, to accept electronic property tax payments on past due property taxes.