HOUSE BILL REPORT

HB 698

BYRepresentatives Nutley, Ferguson, Madsen and S. Wilson 

Authorizing collection by county treasurers of various local government charges.

House Committe on Local Government

Majority Report:     Do pass.  (11)

     Signed by Representatives Haugen, Chair; Cooper, Vice Chair; Beck, Ferguson, Madsen, Nealey, Nelson, Nutley, Rayburn, L. Smith and Zellinsky.

House Staff:Steve Lundin (786-7127)

AS PASSED HOUSE MARCH 12, 1987

BACKGROUND:

County treasurers collect property taxes imposed by all taxing districts as they are listed on tax rolls prepared by county assessors.

County treasurers act as the ex-officio treasurer of most special districts located within the county's boundaries.

Various special assessments are required to be listed on the tax rolls and collected with property taxes, including special assessments for weed control purposes and mosquito control purposes.  County treasurers collect television improvement district excise taxes on televisions, but it is not specified whether or not these taxes can be listed and collected with property taxes.

Various local governments are authorized to impose and collect excise taxes, special assessments, and rates and charges.

SUMMARY:

Local governments authorized to impose and collect any special assessments, excise taxes, or rates or charges may contract with the county treasurer to collect these special assessments, excise taxes, or rates or charges.  Notice of these assessments, taxes, or rates or charges may be included with notice of property taxes due, may be included on a separate notice mailed with the notice of property taxes due, or may be sent separate from property tax notices.  The county treasurer may impose annual fees for such collections, not to exceed one percent of the value of the collections.

EFFECT OF SENATE AMENDMENT(S):  A public assembly hall or meeting place owned by a nonprofit organization may retain its property tax exempt status if used for annual community celebration events, involving pecuniary gain or business promotion activities, where the proceeds are used exclusively for the purposes for which the nonprofit organization is organized.

Fiscal Note:    Not Requested.

House Committee ‑ Testified For:     Doug Lasher, Clark County Treasurer.

House Committee - Testified Against: None Presented.

House Committee - Testimony For:     This provides greater flexibility for treasurers in administering tax collections.  The bill will allow treasurers to reduce the number of separate mailings for different taxes or rates of charges by combining the amounts owing on one statement.

House Committee - Testimony Against: None Presented.

VOTE ON FINAL PASSAGE:

     Yeas 94; Excused 4

Excused:   Representatives Allen, Hankins, Nealey and K. Wilson