SENATE BILL REPORT

SSB 5866

BYSenate Committee on Governmental Operations (originally sponsored by Senators Rasmussen, Pullen and Talmadge)

Permitting the use of credit cards to pay certain taxes.

Senate Committee on Governmental Operations

Senate Hearing Date(s):February 21, 1989; February 28, 1989

Majority Report:  That Substitute Senate Bill No. 5866 be substituted therefor, and the substitute bill do pass.

      Signed by Senators McCaslin, Chairman; Thorsness, Vice Chairman; Conner, Pullen.

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

                  April 12, 1989

House Committe on State Government

Rereferred House Committee on Revenue

AS PASSED SENATE, MARCH 9, 1989

BACKGROUND:

In certain circumstances, public institutions, courts and state agencies are authorized to accept payment of fees and fines by credit card and are authorized to use credit cards for purchases.  State bank credit cards may be used by students to pay tuition, fees and other expenses at public colleges and universities.  Credit cards may be used by courts of limited jurisdiction for billing and collecting unpaid penalties and costs.  State agencies are authorized to make purchases with credit cards.  Credit cards may not be used for paying property taxes, interest or penalties.

SUMMARY:

County treasurers are given the option of accepting payment of taxes, interest and penalties by credit card, provided that the financial institution issuing the card guarantees full payment, without discount or other cost or charge.

Appropriation:    none

Revenue:    none

Fiscal Note:      none requested

Senate Committee - Testified: Fred Saeger, Washington Association of County Officials (con)

HOUSE AMENDMENT:

Two House bills concerning taxation, HB 1771 and HB 1810 (the latter bill including amendments adopted by the House), were added to the measure.  A provision concerning optional prepayment of taxes by taxpayers was also added.

A provision in existing law setting a $30 ceiling upon the processing fee that may be imposed by a city or county legislative authority for applications for open space designation for property tax assessment purposes is deleted.  Existing law requiring that the application fee be returned to an unsuccessful applicant is also deleted. 

Several provisions in existing law concerning tax valuations, assessment changes, tax exemption procedures, tax waivers and tax appeals are revised:

      -- Time periods for completing administrative actions, providing notices, or initiating appeals are modified or clarified.  Generally, "date of receipt" is replaced by "date of mailing."

      -- Statutory cross-references, gender references, and outdated terminology are corrected.

      -- Requirements for the payment of property taxes for new subdivisions are extended to replats, altered plats, binding site plans, and condominium plans. 

      -- "Legal description" for property tax purposes is defined as the parcel number of the property in question.

      -- No fee may be charged for property tax appeals to the state Board of Tax Appeals.

      -- In determining the current use valuation of farmland by capitalizing the earning capacity of the farmland, the county assessor must use a rate of interest published by the Department of Revenue by rule. 

      -- The county assessor or treasurer must inform the county board of equalization of all publicly owned property exempt from taxation upon which there remains, according to the tax roll, any unpaid taxes.

      -- The county treasurer must annually provide to the county legislative authority a list of all property tax refunds.

Optional prepayment of taxes by taxpayers if the county legislative authority permits such prepayment is extended to include (in addition to county taxes) amounts owed on state taxes.