SENATE 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

Senate Committee on Governmental Operations

Senate Hearing Date(s):April 2, 1987

Majority Report:     Do pass.

     Signed by Senators Halsan, Chairman; Garrett, Vice Chairman; McCaslin, Talmadge, Zimmerman.

Senate Staff:Sam Thompson (786-7754); Eugene Green (786-7405)

                April 3, 1987

AS REPORTED BY COMMITTEE ON GOVERNMENTAL OPERATIONS, APRIL 2, 1987

BACKGROUND:

Several local government entities have the authority to impose property taxes.  County treasurers collect the property taxes imposed by local governments.  They also act as the ex-officio treasurer of most special districts within the county.

A number of local government entities are also authorized to impose and collect excise taxes, special assessments, and rates and charges.

Some special assessments are required to be listed on the tax rolls and collected with property taxes, including special assessments for weed and mosquito control. 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.

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 levies. Notice of the assessments, taxes, or rates or charges may be included with the notice of property taxes due, may be included on a separate notice mailed with the notice of property taxes due, or may be sent separately from the property tax notice.  The county treasurer may impose annual fees for these collections, not to exceed one percent of the value of the collections.

Fiscal Note:    none requested

Senate Committee - Testified:   Representative Busse Nutley; Doug Lasher, Clark County Treasurer