S-3664               _______________________________________________

                                                   SENATE BILL NO. 6372

                        _______________________________________________

State of Washington                               51st Legislature                              1990 Regular Session

By Senators Moore, Rasmussen, von Reichbauer, Smitherman, Murray, Williams, Warnke, Bauer, Wojahn and Lee

Read first time 1/12/90 and referred to Committee on  Governmental Operations.

AN ACT Relating to property tax billings; and amending RCW 84.56.020.

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:

(1) The county treasurer shall be the receiver and collector of:

(a) 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))

(b) All fines, forfeitures or penalties received by any person or officer for the use of his or her county.

(2) Except as provided in subsection (3) of this section, 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)).

(3) 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)):

(a) If ((one-half)) one-fourth of ((such)) the tax ((be)) is paid on or before the ((said)) thirtieth day of April, ((the remainder)) one-fourth of ((such)) the tax shall be due ((and payable)) on or before the following thirtieth day of June and shall be delinquent after that date, one-fourth of the tax shall be due on or before the following thirty-first day of August and shall be delinquent after that date, and the remaining one-fourth of the tax shall be due on or before the following thirty-first day of October ((following)) and shall be delinquent after that date((:  PROVIDED FURTHER, That when the total amount of tax on any lot, block or tract of real property payable by one person is thirty dollars or more,)); and

(b) If ((one-half of such tax be paid)) any quarterly payment is made after the ((thirtieth day of April)) date it is due but before the thirty-first day of October, together with the applicable interest and penalty on the full amount of ((such)) the tax, the ((remainder)) remaining quarterly payments of ((such)) the tax shall continue to be due and payable on or before the ((thirty-first day of October following)) dates specified in (a) of this subsection and shall be delinquent after ((that)) the applicable dates.

(4) 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.

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

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

(7) All collections of interest on delinquent taxes shall be credited to the county current expense fund((; but)).

(8) 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)).  Proceeds 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.