S-1363               _______________________________________________

                                                   SENATE BILL NO. 5866

                        _______________________________________________

State of Washington                               51st Legislature                              1989 Regular Session

By Senators Rasmussen, Pullen and Talmadge

Read first time 2/13/89 and referred to Committee on  Governmental Operations.

AN ACT Relating to revenue and taxation; amending RCW 84.56.020; and adding a new section to chapter 84.56 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 84.56.020, chapter 15, Laws of 1961 as last amended by section 30, chapter 222, Laws of 1988 and RCW 84.56.020 are each amended to read as follows:

          The county treasurer shall be the receiver and collector of all taxes extended upon the tax rolls of the county, whether levied for state, county, school, bridge, road, municipal or other purposes, and also of all fines, forfeitures or penalties received by any person or officer for the use of his or her county.  All taxes upon real and personal property made payable by the provisions of this title shall be due and payable to the treasurer as aforesaid on or before the thirtieth day of April and shall be delinquent after that date:  PROVIDED, That each tax statement shall include a notice that checks for payment of taxes may be made payable to "Treasurer of .......... County" or other appropriate office, but tax statements shall not include any suggestion that checks may be made payable to the name of the individual holding the office of treasurer nor any other individual:  PROVIDED FURTHER, That when the total amount of tax on personal property or on any lot, block or tract of real property payable by one person is thirty dollars or more, and if one-half of such tax be paid on or before the said thirtieth day of April, the remainder of such tax shall be due and payable on or before the thirty-first day of October following and shall be delinquent after that date:  PROVIDED FURTHER, That when the total amount of tax on personal property or on any lot, block or tract of real property payable by one person is thirty dollars or more, and if one-half of such tax be paid after the thirtieth day of April but before the thirty-first day of October, together with the applicable interest and penalty on the full amount of such tax as provided in section 2 of this act, the remainder of such tax shall be due and payable on or before the thirty-first day of October following and shall be delinquent after that date.

Delinquent taxes under this section are subject to interest at the rate of twelve percent per annum computed on a monthly basis from the date of delinquency until paid.  Interest shall be calculated at the rate in effect at the time of payment of the tax, regardless of when the taxes were first delinquent.  In addition, delinquent taxes under this section are subject to penalties as follows:

          (1) A penalty of three percent shall be assessed on the amount of tax delinquent on May 31st of the year in which the tax is due.

          (2) An additional penalty of eight percent shall be assessed on the total amount of tax delinquent on November 30th of the year in which the tax is due.

          (3) Penalties under this section shall not be assessed on taxes that were first delinquent prior to 1982.

          For purposes of this chapter, "interest" means both interest and penalties.

All collections of interest on delinquent taxes shall be credited to the county current expense fund; but the cost of foreclosure and sale of real property, and the fees and costs of distraint and sale of personal property, for delinquent taxes, shall, when collected, be credited to the operation and maintenance fund of the county treasurer prosecuting the foreclosure or distraint or sale; and shall be used by the county treasurer as a revolving fund to defray the cost of further foreclosure, distraint and sale for delinquent taxes without regard to budget limitations.

NEW SECTION. Sec. 2.  A new section is added to chapter 84.56 RCW to read as follows:

          In the payment of taxes, interest, and penalties, the county treasurer shall accept in lieu of cash a credit card issued by a bank or other financial institution if the bank or financial institution guarantees full payment of the amount due, without discount or other cost or charge, to the county.