5372-S.E AMH LG H2403.1
ESSB 5372 - H COMM AMD
By Committee on Local Government
Strike everything after the enacting clause and insert the following:
"Sec. 1. RCW 9.46.110 and 1991 c 161 s 1 are each amended to read as follows:
The legislative authority of any county, city-county, city, or town, by local law and ordinance, and in accordance with the provisions of this chapter and rules and regulations promulgated hereunder, may provide for the taxing of any gambling activity authorized by this chapter within its jurisdiction, the tax receipts to go to the county, city-county, city, or town so taxing the same: PROVIDED, That any such tax imposed by a county alone shall not apply to any gambling activity within a city or town located therein but the tax rate established by a county, if any, shall constitute the tax rate throughout the unincorporated areas of such county: PROVIDED FURTHER, That (1) punch boards and pull-tabs, chances on which shall only be sold to adults, which shall have a fifty cent limit on a single chance thereon, shall be taxed on a basis which shall reflect only the gross receipts from such punch boards and pull-tabs; and (2) no punch board or pull-tab may award as a prize upon a winning number or symbol being drawn the opportunity of taking a chance upon any other punch board or pull-tab; and (3) all prizes for punch boards and pull-tabs must be on display within the immediate area of the premises wherein any such punch board or pull-tab is located and upon a winning number or symbol being drawn, such prize must be immediately removed therefrom, or such omission shall be deemed a fraud for the purposes of this chapter; and (4) when any person shall win over twenty dollars in money or merchandise from any punch board or pull-tab, every licensee hereunder shall keep a public record thereof for at least ninety days thereafter containing such information as the commission shall deem necessary: AND PROVIDED FURTHER, That taxation of bingo and raffles shall never be in an amount greater than ten percent of the gross revenue received therefrom less the amount paid for or as prizes. Taxation of amusement games shall only be in an amount sufficient to pay the actual costs of enforcement of the provisions of this chapter by the county, city or town law enforcement agency and in no event shall such taxation exceed two percent of the gross revenue therefrom less the amount paid for as prizes: PROVIDED FURTHER, That no tax shall be imposed under the authority of this chapter on bingo or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in this chapter, which organization has no paid operating or management personnel and has gross income from bingo or amusement games, or a combination thereof, not exceeding five thousand dollars per year, less the amount paid for as prizes. No tax shall be imposed on the first ten thousand dollars of net proceeds from raffles conducted by any bona fide charitable or nonprofit organization as defined in this chapter. Taxation of punch boards and pull-tabs shall not exceed five percent of gross receipts, nor shall taxation of social card games exceed twenty percent of the gross revenue from such games.
Taxes imposed under this chapter become a lien upon personal and real property in the same manner as provided for under RCW 84.60.010.
Sec. 2. RCW 28A.315.440 and 1975 1st ex.s. c 275 s 99 are each amended to read as follows:
Upon receipt of the
aforesaid certificate, it shall be the duty of the ((board of county
commissioners)) county legislative authority of each county to levy
on all taxable property of that part of the joint school district which lies
within the county a tax sufficient to raise the amount necessary to meet the
county's proportionate share of the estimated expenditures of the joint
district, as shown by the certificate of the educational service district
superintendent of the district to which the joint school district belongs.
Such taxes shall be levied and collected in the same manner as other taxes are
levied and collected, and the proceeds thereof shall be forwarded ((quarterly))
monthly by the treasurer of each county, other than the county to which
the joint district belongs, to the treasurer of the county to which such
district belongs and shall be placed to the credit of said district. The
treasurer of the county to which a joint school district belongs is hereby
declared to be the treasurer of such district.
Sec. 3. RCW 35.49.130 and 1965 c 7 s 35.49.130 are each amended to read as follows:
((In county
foreclosures for delinquency in the payment of general taxes, the county
treasurer shall mail a copy of the published summons to the treasurer of every
city and town within which any property involved in the foreclosure proceeding
is situated. The copy of the summons shall be mailed within fifteen days after
the first publication thereof, but the county treasurer's failure to do so
shall not affect the jurisdiction of the court nor the priority of the tax
sought to be foreclosed.))
If any property situated in a city or town, or if any property is situated in a city or town local improvement district that is located outside of a city's or town's borders, is offered for sale for general taxes by the county treasurer, the city or town shall have power to protect the lien or liens of any local improvement assessments outstanding against the whole or portion of such property by purchase thereof or otherwise.
Sec. 4. RCW 36.21.011 and 1973 1st ex.s. c 11 s 1 are each amended to read as follows:
Any assessor who deems
it necessary to enable him or her to complete the listing and the
valuation of the property of his or her county within the time
prescribed by law, (1) may appoint one or more well qualified persons to act as
((his)) assistants or deputies who shall not engage in the private
practice of appraising within the county ((in which he is)) where
employed without the written permission of the county assessor filed with the
county auditor; and each such assistant or deputy so appointed shall, under the
direction of the assessor, after taking the required oath, perform all the
duties enjoined upon, vested in or imposed upon assessors, and (2) may contract
with any persons, firms or corporations, who are expert appraisers, to assist
in the valuation of property.
To assist each assessor
in obtaining adequate and well qualified assistants or deputies, the state
department of personnel, after consultation with the Washington state
association of county assessors, the Washington state association of counties,
and the department of revenue, shall ((establish by July 1, 1967, and shall
thereafter)) maintain((,)) a classification and salary plan for
those employees of an assessor who act as appraisers. The plan shall recommend
the salary range and employment qualifications for each position encompassed by
it, and shall, to the fullest extent practicable, conform to the classification
plan, salary schedules and employment qualifications for state employees
performing similar appraisal functions.
((If)) An
assessor who intends to put such plan into effect ((in his county, he))
shall inform the department of revenue and the ((board of)) county ((commissioners))
legislative authority of this intent in writing. The department of
revenue and the ((board)) county legislative authority may
thereupon each designate a representative, and such representative or
representatives as may be designated by the department of revenue or the ((board))
legislative authority, or both, shall form with the assessor a
committee. The committee so formed may, by unanimous vote only, determine the
required number of certified appraiser positions and their salaries necessary
to enable the county assessor to carry out the requirements relating to
revaluation of property in chapter 84.41 RCW. The determination of the
committee shall be certified to the ((board of)) county ((commissioners))
legislative authority. The committee provided for herein may be formed
only once in a period of four calendar years.
After such
determination, the assessor may provide, in each of ((his)) the
four next succeeding annual budget estimates, for as many positions as are
established in such determination. Each ((board of)) county ((commissioners))
legislative authority to which such a budget estimate is submitted shall
allow sufficient funds for such positions. An employee may be appointed to a
position covered by the plan only if the employee meets the employment
qualifications established by the plan.
Sec. 5. RCW 46.44.175 and 1985 c 22 s 2 are each amended to read as follows:
Failure of any person or agent acting for a person who causes to be moved or moves a mobile home as defined in RCW 46.04.302 upon public highways of this state and failure to comply with any of the provisions of RCW 46.44.170 and 46.44.173 is a traffic infraction for which a penalty of not less than one hundred dollars or more than five hundred dollars shall be assessed. In addition to the above penalty, the department of transportation or local authority may withhold issuance of a special permit or suspend a continuous special permit as provided by RCW 46.44.090 and 46.44.093 for a period of not less than thirty days.
Any person who shall alter, re-use, transfer, or forge the decal required by RCW 46.44.170, or who shall display a decal knowing it to have been forged, re-used, transferred, or altered, shall be guilty of a gross misdemeanor.
Any person or agent who is denied a special permit or whose special permit is suspended may upon request receive a hearing before the department of transportation or the local authority having jurisdiction. The department or the local authority after such hearing may revise its previous action.
NEW SECTION. Sec. 6. A new section is added to chapter 82.03 RCW to read as follows:
In all appeals taken pursuant to RCW 84.08.130 the assessor and taxpayer shall submit evidence of comparable sales to be used in a hearing to the board and to all parties at least ten business days in advance of such hearing. Failure to comply with the requirements set forth in this section shall be grounds for the board, upon objection, to continue the hearing or refuse to consider evidence not timely submitted.
Sec. 7. RCW 84.08.130 and 1992 c 206 s 10 are each amended to read as follows:
(1) Any taxpayer
or taxing unit feeling aggrieved by the action of any county board of
equalization may appeal to the board of tax appeals by filing with the ((county
auditor)) board of tax appeals a notice of appeal ((in duplicate))
within thirty days after the mailing of the decision of such board of
equalization, which notice shall specify the actions complained of((, and
said auditor shall forthwith transmit one of said notices to the board of tax
appeals)); and in like manner any county assessor may appeal to the board
of tax appeals from any action of any county board of equalization. There
shall be no fee charged for the filing of an appeal. The petitioner shall ((provide))
serve a copy of the notice of appeal ((to)) on all named
parties within the same thirty-day time period ((provided in the
rules of practice and procedure of the board of tax appeals)). Appeals
which are not filed and served as provided in this section shall be ((continued
or)) dismissed. The board of tax appeals shall require the board appealed
from to file a true and correct copy of its decision in such action and all
evidence taken in connection therewith, and may receive further evidence, and
shall make such order as in its judgment is just and proper. An appeal of an
action by a county board of equalization shall be deemed to have been filed and
served within the thirty-day period if it is postmarked on or before the
thirtieth day after the mailing of the decision of the board of equalization.
(2) The board of tax appeals may enter an order, pursuant to subsection (1) of this section, that has effect up to the end of the assessment cycle used by the assessor, if there has been no intervening change in the assessed value during that time.
Sec. 8. RCW 84.08.140 and 1975 1st ex.s. c 278 s 157 are each amended to read as follows:
Any taxpayer feeling
aggrieved by the levy or levies of any taxing district except levies authorized
by a vote of the ((people)) voters of the district may appeal
therefrom to the department of revenue as hereinafter provided. Such taxpayer,
upon the execution of a bond, with two or more sufficient sureties to be
approved by the county auditor, payable to the state of Washington, in the
penal sum of two hundred dollars and conditioned that if the petitioner shall
fail in his appeal for a reduction of said levy or levies ((he)) the
taxpayer will pay the taxable costs of the hearings hereinafter provided,
not exceeding the amount of such bond, may file a written complaint with the
county auditor wherein such taxing district is located not later than ten days
after the making and entering of such levy or levies, setting forth in such
form and detail as the department of revenue shall by general rule prescribe,
((his)) the taxpayer's objections to such levy or levies. Upon
the filing of such complaint, the county auditor shall immediately transmit a
certified copy thereof, together with a copy of the budget or estimates of such
taxing district as finally adopted, including estimated revenues and such other
information as the department of revenue shall by rule require, to the
department of revenue. The department of revenue shall fix a date for a
hearing on said complaint at the earliest convenient time after receipt of said
record, which hearing shall be held in the county in which said taxing district
is located, and notice of such hearing shall be given to the officials of such
taxing district, charged with determining the amount of its levies, and to the
taxpayer on said complaint by registered mail at least five days prior to the
date of said hearing. At such hearings all interested parties may be heard and
the department of revenue shall receive all competent evidence. After such
hearing, the department of revenue shall either affirm or decrease the levy or
levies complained of, in accordance with the evidence, and shall thereupon
certify its action with respect thereto to the county auditor, who, in turn,
shall certify it to the taxing district or districts affected, and the action
of the department of revenue with respect to such levy or levies shall be final
and conclusive.
Sec. 9. RCW 84.12.270 and 1975 1st ex.s. c 278 s 165 are each amended to read as follows:
The department of
revenue shall annually make an assessment of the operating property of all
companies; and between the fifteenth day of March and the first day of July of
each of said years shall prepare an assessment roll upon which it shall enter
and assess the true ((cash)) and fair value of all the operating
property of each of such companies as of the first day of January of the year
in which the assessment is made. For the purpose of determining the true ((cash))
and fair value of such property the department of revenue may inspect
the property belonging to said companies and may take into consideration any
information or knowledge obtained by it from such examination and inspection of
such property, or of the books, records and accounts of such companies, the
statements filed as required by this chapter, the reports, statements or
returns of such companies filed in the office of any board, office or
commission of this state or any county thereof, the earnings and earning power
of such companies, the franchises owned or used by such companies, the assessed
valuation of any and all property of such companies, whether operating or
nonoperating property, and whether situated within or outside the state, and
any other facts, evidence or information that may be obtainable bearing upon
the value of the operating property: PROVIDED, That in no event shall any
statement or report required from any company by this chapter be conclusive
upon the department of revenue in determining the amount, character and true
((cash)) and fair value of the operating property of such
company.
Sec. 10. RCW 84.12.310 and 1975 1st ex.s. c 278 s 167 are each amended to read as follows:
For the purpose of
determining the system value of the operating property of any such company, the
department of revenue shall deduct from the actual cash value of the total
assets of such company, the ((actual cash)) true and fair value
of all nonoperating property owned by such company. For such purpose the
department of revenue may require of the assessors of the various counties
within this state a detailed list of such company's properties assessed by
them, together with the assessable or assessed value thereof: PROVIDED, That
such assessed or assessable value shall be advisory only and not conclusive on
the department of revenue as to the value thereof.
Sec. 11. RCW 84.12.330 and 1975 1st ex.s. c 278 s 168 are each amended to read as follows:
Upon the assessment
roll shall be placed after the name of each company a general description of
the operating property of the company, which shall be considered sufficient if
described in the language of subdivision (17) of RCW 84.12.200, as applied to
said company, following which shall be entered the ((actual cash)) true
and fair value of the operating property as determined by the department of
revenue. No assessment shall be invalidated by reason of a mistake in the name
of the company assessed, or the omission of the name of the owner or by the
entry as owner of a name other than that of the true owner. When the
department of revenue shall have prepared the assessment roll and entered
thereon the ((actual cash)) true and fair value of the operating
property of the company, as herein required, it shall notify the company by
mail of the valuation determined by it and entered upon said roll.
Sec. 12. RCW 84.12.350 and 1967 ex.s. c 26 s 17 are each amended to read as follows:
Upon determination by
the department of revenue of the true and ((correct actual cash)) fair
value of the property appearing on such rolls it shall apportion such value to
the respective counties entitled thereto, as hereinafter provided, and shall
determine the equalized assessed valuation of such property in each such county
and in the several taxing districts therein, by applying to such actual
apportioned value the same ratio as the ratio of assessed to actual value of
the general property in such county: PROVIDED, That, whenever the amount of
the true and correct value of the operating property of any company otherwise
apportionable to any county or other taxing district shall be less than two
hundred fifty dollars, such amount need not be apportioned to such county or
taxing district but may be added to the amount apportioned to an adjacent
county or taxing district.
Sec. 13. RCW 84.12.360 and 1987 c 153 s 3 are each amended to read as follows:
The ((actual cash))
true and fair value of the operating property assessed to a company, as
fixed and determined by the ((state board)) department of ((equalization))
revenue, shall be apportioned by the department of revenue to the
respective counties and to the taxing districts thereof wherein such property
is located in the following manner:
(1) Property of ((steam,
suburban, and interurban)) all railroad companies other than
street railway companies, telegraph companies and pipe line companies--upon
the basis of that proportion of the value of the total operating property
within the state which the mileage of track, as classified by the department of
revenue (in case of railroads), mileage of wire (in the case of telegraph
companies), and mileage of pipe line (in the case of pipe line
companies) within each county or taxing district bears to the total mileage
thereof within the state, at the end of the calendar year last past. For the
purpose of such apportionment the department may classify railroad track.
(2) Property of street railroad companies, telephone companies, electric light and power companies, gas companies, water companies, heating companies and toll bridge companies--upon the basis of relative value of the operating property within each county and taxing district to the value of the total operating property within the state to be determined by such factors as the department of revenue shall deem proper.
(3) Planes or other aircraft of airplane companies and watercraft of steamboat companies--upon the basis of such factor or factors of allocation, to be determined by the department of revenue, as will secure a substantially fair and equitable division between counties and other taxing districts.
All other property of
airplane companies and steamboat companies‑‑upon the basis set
forth in ((subdivision)) subsection (2) ((hereof)) of
this section.
The basis of apportionment with reference to all public utility companies above prescribed shall not be deemed exclusive and the department of revenue in apportioning values of such companies may also take into consideration such other information, facts, circumstances, or allocation factors as will enable it to make a substantially just and correct valuation of the operating property of such companies within the state and within each county thereof.
Sec. 14. RCW 84.12.370 and 1975 1st ex.s. c 278 s 171 are each amended to read as follows:
When the ((state
board)) department of ((equalization)) revenue shall
have determined the equalized assessed value of the operating property of each
company in each of the respective counties and in the taxing districts thereof,
as hereinabove provided, the department of revenue shall certify such equalized
assessed value to the county assessor of the proper county. The county
assessor shall enter the company's real operating property upon the real
property tax rolls and the company's personal operating property upon the
personal property tax rolls of ((his)) the county, together with
the values so apportioned, and the same shall be and constitute the assessed
valuation of the operating property of the company in such county and the
taxing districts therein for that year, upon which taxes shall be levied and
collected in the same manner as on the general property of such county.
Sec. 15. RCW 84.16.040 and 1975 1st ex.s. c 278 s 179 are each amended to read as follows:
The department of
revenue shall annually make an assessment of the operating property of each
private car company; and between the first day of May and the first day of July
of each of said years shall prepare an assessment roll upon which it shall
enter and assess the true ((cash)) and fair value of all the
operating property of each of such companies as of the first day of January of
the year in which the assessment is made. For the purpose of determining the
true ((cash)) and fair value of such property the department of
revenue may take into consideration any information or knowledge obtained by it
from an examination and inspection of such property, or of the books, records
and accounts of such companies, the statements filed as required by this
chapter, the reports, statements or returns of such companies filed in the
office of any board, office or commission of this state or any county thereof,
the earnings and earning power of such companies, the franchises owned or used
by such companies, the assessed valuation of any and all property of such
companies, whether operating property or nonoperating property, and whether
situated within or without the state, and any other facts, evidences or
information that may be obtainable bearing upon the value of the operating
property: PROVIDED, That in no event shall any statement or report required
from any company by this chapter be conclusive upon the department of revenue
in determining the amount, character and true ((cash)) and fair
value of the operating property of such company.
Sec. 16. RCW 84.16.050 and 1975 1st ex.s. c 278 s 180 are each amended to read as follows:
The department of
revenue may, in determining the ((actual cash)) true and fair
value of the operating property to be placed on the assessment roll value the
entire property as a unit. If the company owns, leases, operates or uses
property partly within and partly without the state, the department of revenue
may determine the value of the operating property within this state by the
proportion that the value of such property bears to the value of the entire
operating property of the company, both within and without this state. In
determining the operating property which is located within this state the
department of revenue may consider and base such determination on the
proportion which the number of car miles of the various classes of cars made in
this state bears to the total number of car miles made by the same cars within
and without this state, or to the total number of car miles made by all cars of
the various classes within and without this state. If the value of the
operating property of the company cannot be fairly determined in such manner
the department of revenue may use any other reasonable and fair method to
determine the value of the operating property of the company within this state.
Sec. 17. RCW 84.16.090 and 1975 1st ex.s. c 278 s 181 are each amended to read as follows:
Upon the assessment
roll shall be placed after the name of each company a general description of
the operating property of the company, which shall be considered sufficient if
described in the language of ((subdivision)) subsection (3) of
RCW 84.16.010 or otherwise, following which shall be entered the ((actual
cash)) true and fair value of the operating property as determined
by the department of revenue. No assessment shall be invalid by a mistake in
the name of the company assessed, by omission of the name of the owner or by
the entry of a name other than that of the true owner. When the department of
revenue shall have prepared the assessment roll and entered thereon the ((actual
cash)) true and fair value of the operating property of the company,
as herein required, it shall notify the company by mail of the valuation
determined by it and entered upon said roll; and thereupon such valuation shall
become the ((actual cash)) true and fair value of the operating
property of the company, subject to revision or correction by the ((state
board)) department of ((equalization)) revenue as
hereinafter provided; and shall be the valuation upon which, after equalization
by the ((state board)) department of ((equalization)) revenue
as hereinafter provided, the taxes of such company shall be based and computed.
Sec. 18. RCW 84.16.110 and 1967 ex.s. c 26 s 18 are each amended to read as follows:
Upon determination by
the department of revenue of the true and ((correct actual cash)) fair
value of the property appearing on such rolls the department shall apportion such
value to the respective counties entitled thereto as hereinafter provided, and
shall determine the equalized or assessed valuation of such property in such
counties by applying to such actual apportioned value the same ratio as the
ratio of assessed to actual value of the general property of the respective
counties: PROVIDED, That, whenever the amount of the true and correct value of
the operating property of any company otherwise apportionable to any county
shall be less than two hundred fifty dollars, such amount need not be
apportioned to such county but may be added to the amount apportioned to an
adjacent county.
Sec. 19. RCW 84.16.120 and 1961 c 15 s 84.16.120 are each amended to read as follows:
The ((actual cash))
true and fair value of the property of each company as fixed and
determined by the ((state board)) department of ((equalization))
revenue as herein provided shall be apportioned to the respective
counties in the following manner:
(1) If all the operating property of the company is situated entirely within a county and none of such property is located within, extends into, or through or is operated into or through any other county, the entire value thereof shall be apportioned to the county within which such property is situate, located and operated.
(2) If the operating property of any company is situated or located within, extends into or is operated into or through more than one county, the value thereof shall be apportioned to the respective counties into or through which its cars are operated in the proportion that the length of main line track of the respective railroads moving such cars in such counties bears to the total length of main line track of such respective railroads in this state.
(3) If the property of any company is of such character that it will not be reasonable, feasible or fair to apportion the value as hereinabove provided, the value thereof shall be apportioned between the respective counties into or through which such property extends or is operated or in which the same is located in such manner as may be reasonable, feasible and fair.
Sec. 20. RCW 84.16.130 and 1975 1st ex.s. c 278 s 183 are each amended to read as follows:
When the ((state
board)) department of ((equalization)) revenue shall
have determined the equalized or assessed value of the operating property of
each company in the respective counties as hereinabove provided, the department
of revenue shall certify such equalized or assessed value to the county
assessor of the proper county; and the county assessor shall apportion and
distribute such assessed or equalized valuation to and between the several
taxing districts of ((his)) the county entitled to a
proportionate value thereof in the manner prescribed in RCW 84.16.120 for
apportionment of values between counties. The county assessor shall enter such
assessment upon the personal property tax rolls of ((his)) the
county, together with the values so apportioned, and the same shall be and constitute
the assessed valuation of the operating company in such county for that year,
upon which taxes shall be levied and collected the same as on general property
of the county.
Sec. 21. RCW 84.33.130 and 1986 c 100 s 57 are each amended to read as follows:
(1) An owner of land
desiring that it be designated as forest land and valued pursuant to RCW
84.33.120 as of January 1 of any year ((commencing with 1972)) shall
make application to the county assessor before such January 1.
(2) The application shall be made upon forms prepared by the department of revenue and supplied by the county assessor, and shall include the following:
(a) A legal description of or assessor's tax lot numbers for all land the applicant desires to be designated as forest land;
(b) The date or dates of acquisition of such land;
(c) A brief description of the timber on such land, or if the timber has been harvested, the owner's plan for restocking;
(d) Whether there is a forest management plan for such land;
(e) If so, the nature and extent of implementation of such plan;
(f) Whether such land is used for grazing;
(g) Whether such land
has been ((subdivided or a plat)) divided and a map filed with
respect thereto;
(h) Whether such land and the applicant are in compliance with the restocking, forest management, fire protection, insect and disease control and forest debris provisions of Title 76 RCW or any applicable regulations thereunder;
(i) Whether such land is subject to forest fire protection assessments pursuant to RCW 76.04.610;
(j) Whether such land is subject to a lease, option or other right which permits it to be used for any purpose other than growing and harvesting timber;
(k) A summary of the past experience and activity of the applicant in growing and harvesting timber;
(l) A summary of current and continuing activity of the applicant in growing and harvesting timber;
(m) A statement that the applicant is aware of the potential tax liability involved when such land ceases to be designated as forest land;
(n) An affirmation that the statements contained in the application are true and that the land described in the application is, by itself or with other forest land not included in the application, in contiguous ownership of twenty or more acres which is primarily devoted to and used for growing and harvesting timber.
The assessor shall afford the applicant an opportunity to be heard if the application so requests.
(3) The assessor shall act upon the application with due regard to all relevant evidence and without any one or more items of evidence necessarily being determinative, except that the application may be denied for one of the following reasons, without regard to other items:
(a) The land does not
contain either a "merchantable stand of timber" or an "adequate
stocking" as defined ((in RCW 76.08.010, or any laws or regulations
adopted to replace such minimum standards)) by rule adopted by the
forest practices board, except this reason (a) shall not alone be
sufficient for denial of the application (i) if such land has been recently
harvested or supports a growth of brush or noncommercial type timber, and the
application includes a plan for restocking within three years or such longer
period necessitated by unavailability of seed or seedlings, or (ii) if only
isolated areas within such land do not meet such minimum standards due to rock
outcroppings, swamps, unproductive soil or other natural conditions;
(b) The applicant, with respect to such land, has failed to comply with a final administrative or judicial order with respect to a violation of the restocking, forest management, fire protection, insect and disease control and forest debris provisions of Title 76 RCW or any applicable regulations thereunder;
(c) The land abuts a
body of salt water and lies between the line of ordinary high tide and a line
paralleling such ordinary high tide line and two hundred feet horizontally
landward therefrom, except that if the higher and better use determined by the
assessor to exist for such land would not be permitted or economically feasible
by virtue of any federal, state or local law or regulation such land shall be
assessed and valued pursuant to the procedures set forth in RCW 84.33.110 and
84.33.120 without being designated. The application shall be deemed to have
been approved unless, prior to May 1, of the year after such application was
mailed or delivered to the assessor, ((he)) the assessor shall
notify the applicant in writing of the extent to which the application is
denied.
(4) An owner who receives notice pursuant to subsection (3) of this section that his or her application has been denied may appeal such denial to the county board of equalization.
Sec. 22. RCW 84.34.230 and 1973 1st ex.s. c 195 s 94 are each amended to read as follows:
For the purpose of
acquiring conservation futures as well as other rights and interests in real
property pursuant to RCW 84.34.210 and 84.34.220, a county may levy an amount
not to exceed six and one-quarter cents per thousand dollars of assessed
valuation against the assessed valuation of all taxable property within the
county, which levy shall be in addition to that authorized by RCW ((84.52.050
and)) 84.52.043.
Sec. 23. RCW 84.36.381 and 1992 c 187 s 1 are each amended to read as follows:
A person shall be exempt from any legal obligation to pay all or a portion of the amount of excess and regular real property taxes due and payable in the year following the year in which a claim is filed, and thereafter, in accordance with the following:
(1) The property taxes must have been imposed upon a residence which was occupied by the person claiming the exemption as a principal place of residence as of January 1st of the year for which the exemption is claimed: PROVIDED, That any person who sells, transfers, or is displaced from his or her residence may transfer his or her exemption status to a replacement residence, but no claimant shall receive an exemption on more than one residence in any year: PROVIDED FURTHER, That confinement of the person to a hospital or nursing home shall not disqualify the claim of exemption if:
(a) The
residence is temporarily unoccupied ((or if));
(b) The residence is occupied by a spouse and/or a person financially dependent on the claimant for support; or
(c) The residence is rented for the purpose of paying nursing home or hospital costs;
(2) The person claiming the exemption must have owned, at the time of filing, in fee, as a life estate, or by contract purchase, the residence on which the property taxes have been imposed or if the person claiming the exemption lives in a cooperative housing association, corporation, or partnership, such person must own a share therein representing the unit or portion of the structure in which he or she resides. For purposes of this subsection, a residence owned by a marital community or owned by cotenants shall be deemed to be owned by each spouse or cotenant, and any lease for life shall be deemed a life estate;
(3) The person claiming the exemption must be sixty-one years of age or older on December 31st of the year in which the exemption claim is filed, or must have been, at the time of filing, retired from regular gainful employment by reason of physical disability: PROVIDED, That any surviving spouse of a person who was receiving an exemption at the time of the person's death shall qualify if the surviving spouse is fifty-seven years of age or older and otherwise meets the requirements of this section;
(4) The amount that the person shall be exempt from an obligation to pay shall be calculated on the basis of combined disposable income, as defined in RCW 84.36.383. If the person claiming the exemption was retired for two months or more of the preceding year, the combined disposable income of such person shall be calculated by multiplying the average monthly combined disposable income of such person during the months such person was retired by twelve. If the income of the person claiming exemption is reduced for two or more months of the preceding year by reason of the death of the person's spouse, the combined disposable income of such person shall be calculated by multiplying the average monthly combined disposable income of such person after the death of the spouse by twelve.
(5)(a) A person who otherwise qualifies under this section and has a combined disposable income of twenty-six thousand dollars or less shall be exempt from all excess property taxes; and
(b)(i) A person who otherwise qualifies under this section and has a combined disposable income of eighteen thousand dollars or less but greater than fifteen thousand dollars shall be exempt from all regular property taxes on the greater of thirty thousand dollars or thirty percent of the valuation of his or her residence, but not to exceed fifty thousand dollars of the valuation of his or her residence; or
(ii) A person who otherwise qualifies under this section and has a combined disposable income of fifteen thousand dollars or less shall be exempt from all regular property taxes on the greater of thirty-four thousand dollars or fifty percent of the valuation of his or her residence.
NEW SECTION. Sec. 24. Section 23 of this act is effective for taxes levied for collection in 1993 and thereafter.
Sec. 25. RCW 84.38.040 and 1984 c 220 s 22 are each amended to read as follows:
(1) Each claimant
electing to defer payment of special assessments and/or real property tax
obligations under this chapter shall file with the county assessor, on forms
prescribed by the department and supplied by the assessor, a written
declaration thereof. The declaration to defer special assessments and/or real
property taxes for any year shall be filed no later than thirty days before the
tax or assessment is due or thirty days after receiving notice under RCW ((84.64.030
or)) 84.64.050, whichever is later: PROVIDED, That for good cause shown,
the department may waive this requirement.
(2) The declaration
shall designate the property to which the deferral applies, and shall include a
statement setting forth (a) a list of all members of the claimant's household,
(b) the claimant's equity value in his residence, (c) facts establishing the
eligibility for the deferral under the provisions of this chapter, and (d) any
other relevant information required by the rules of the department. Each copy
shall be signed by the claimant subject to the penalties as provided in chapter
((9.72)) 9A.72 RCW for ((the)) false swearing. The first
declaration to defer filed in a county shall include proof of the claimant's
age acceptable to the assessor.
(3) The county assessor shall determine if each claimant shall be granted a deferral for each year but the claimant shall have the right to appeal this determination to the county board of equalization whose decision shall be final as to the deferral of that year.
Sec. 26. RCW 84.40.0301 and 1971 ex.s. c 288 s 2 are each amended to read as follows:
(((1))) Upon
review by any court, or appellate body, of a determination of the valuation of
property for purposes of taxation, it shall be presumed that the determination
of the public official charged with the duty of establishing such value is
correct but this presumption shall not be a defense against any correction
indicated by clear, cogent and convincing evidence.
(((2) In any
administrative or judicial proceeding pending upon May 21, 1971 or arising from
the property revaluation under the provisions of section 4, chapter 282, Laws
of 1969 ex. sess., and section 1, chapter 95, Laws of 1970 ex. sess., the
provisions of this section will apply. This paragraph shall not be construed
so as to limit in any way the provisions of subsection (1) of this section.))
Sec. 27. RCW 84.40.045 and 1977 ex.s. c 181 s 1 are each amended to read as follows:
The assessor shall give notice of any change in the true and fair value of real property for the tract or lot of land and any improvements thereon no later than thirty days after appraisal: PROVIDED, That no such notice shall be mailed during the period from January 15 to February 15 of each year: PROVIDED FURTHER, That no notice need be sent with respect to changes in valuation of forest land made pursuant to chapter 84.33 RCW.
The notice shall contain a statement of both the prior and the new true and fair value and the ratio of the assessed value to the true and fair value on which the assessment of the property is based, stating separately land and improvement values, and a brief statement of the procedure for appeal to the board of equalization and the time, date, and place of the meetings of the board.
The notice shall be mailed by the assessor to the taxpayer.
If any taxpayer, as
shown by the tax rolls, holds solely a security interest in the real property
which is the subject of the notice, pursuant to a mortgage, contract of sale,
or deed of trust, such taxpayer shall, upon written request of the assessor,
supply, within thirty days of receipt of such request, to the assessor the name
and address of the person making payments pursuant to the mortgage, contract of
sale, or deed of trust, and thereafter such person shall also receive a copy of
the notice provided for in this section. Willful failure to comply with
such request within the time limitation provided for herein shall make such
taxpayer subject to a maximum civil penalty of five ((dollars for
each parcel of real property within the scope of the request in which it holds
the security interest, the aggregate of such penalties in any one year not to
exceed five)) thousand dollars. The penalties provided for herein shall be
recoverable in an action by the county prosecutor, and when recovered shall be
deposited in the county current expense fund. The assessor shall make the
request provided for by this section during the month of January.
Sec. 28. RCW 84.40.080 and 1973 2nd ex.s. c 8 s 1 are each amended to read as follows:
((The)) An
assessor((, upon his own motion, or upon the application of any taxpayer,))
shall enter ((in the detail and assessment list of the current)) on
the assessment roll in any year any property shown to have been omitted
from the assessment ((list)) roll of any preceding year, at the
((valuation of that)) value for the preceding year, or if not
then valued, at such ((valuation)) value as the assessor shall
determine ((from)) for the preceding year, and such ((valuation))
value shall be stated ((in a separate line)) separately
from the ((valuation)) value of ((the current)) any
other year. ((Where improvements have not been valued and assessed as a
part of the real estate upon which the same may be located, as evidenced by the
assessment rolls, they may be separately valued and assessed as omitted
property under this section)) When any improvement has not been placed
on an assessment roll as a part of the real estate upon which it is located,
the improvement may, subject to RCW 84.40.085, be subsequently placed upon the
assessment roll regardless of whether any other improvement on the real estate
is listed on the assessment roll. For purposes of this section it is
immaterial whether an assessment roll lists each improvement separately:
PROVIDED, That no such assessment shall be made in any case where a bona fide
purchaser((, encumbrancer,)) or contract buyer has acquired any interest
in said property prior to the time such improvements are assessed. When such
an omitted assessment is made, the taxes levied thereon may be paid within one
year of the due date of the taxes for the year in which the assessment is made
without penalty or interest: AND PROVIDED FURTHER, That in the assessment of
personal property, the assessor shall assess the omitted value not reported by
the taxpayer as evidenced by an inspection of either the property or the books
and records of said taxpayer by the assessor.
Sec. 29. RCW 84.40.090 and 1961 c 15 s 84.40.090 are each amended to read as follows:
It shall be the duty of
assessors, when assessing real or personal property, to designate the name or
number of each taxing ((and road)) district in which each person and
each description of property assessed is liable for taxes((, which
designation shall be made by writing the name or number of the districts
opposite each assessment in the column provided for that purpose in the detail
and assessment list)). When the real and personal property of any person
is assessable in several taxing districts ((and/or road districts)), the
amount in each shall be assessed ((on separate detail and assessment lists,
and all property assessable in incorporated cities or towns shall be assessed
in consecutive books, where more than one book is necessary, separate from
outside property and separately, and the name of the owner, if known, together
with his post office address, placed opposite each amount)) separately.
Sec. 30. RCW 84.40.170 and 1961 c 15 s 84.40.170 are each amended to read as follows:
(1) In all cases
of ((irregular subdivided)) tracts or lots of land ((other than any
regular government subdivision)) with irregular surveys that were
created prior to 1937, the county assessor ((shall)) may
outline a ((plat)) map of such tracts or lots and notify the
owner or owners thereof with a request to have the same surveyed by the county
engineer, and cause the same to be ((platted)) divided into
numbered (or lettered) lots or tracts: PROVIDED, HOWEVER, That where any
county has in its possession the correct field notes of any such tract or lot
of land a new survey shall not be necessary, but such tracts or lots may
be mapped from such field notes. In case the owner of such tracts or lots
neglects or refuses to have the same surveyed ((or platted)) and
mapped, the county assessor shall notify the ((board of)) county ((commissioners))
legislative authority in and for the county, who may order and direct
the county engineer to make the proper survey and ((plat)) map of
the tracts and lots. A ((plat)) map shall be made on which said
tracts or lots of land shall be accurately described by lines, and numbered (or
lettered), which numbers (or letters) together with number of the section,
township and range shall be distinctly marked on ((such plat)) the
map, and the field notes of all such tracts or lots of land shall describe
each tract or lot according to the survey, and such tract or lot shall be
numbered (or lettered) to correspond with its number (or letter) on the map.
The ((plat)) division shall be given a designated name by the
surveyor thereof. When the survey, ((plat)) map, field notes and
name of ((plat)) the division, shall have been approved by the ((board
of)) county ((commissioners)) legislative authority, the ((plat))
map and field notes shall be filed and recorded in the office of the
county auditor, and the description of any tract or lot of land described in ((said
plats)) the map by number (or letter), section, township and range,
shall be a sufficient and legal description for revenue and all other purposes other
than a division of land under chapter 58.17 RCW.
(2) Upon the request of eighty percent of the owners of the property to be surveyed and the approval of the county legislative authority, the county assessor may charge for actual costs and file a lien against the subject property if the costs are not repaid within ninety days of notice of completion, which may be collected as if such charges had been levied as a property tax.
Sec. 31. RCW 84.41.070 and 1975 1st ex.s. c 278 s 198 are each amended to read as follows:
If the department of
revenue finds upon its own investigation, or upon a showing by others, that the
revaluation program for any county is not proceeding for any reason as herein
directed, ((or is not proceeding for any reason with sufficient rapidity to
be completed before June 1, 1958,)) the department of revenue shall advise
both the ((board of)) county ((commissioners)) legislative
authority and the county assessor of such finding. Within thirty days
after receiving such advice, the ((board of)) county ((commissioners))
legislative authority, at regular or special session, either (1) shall
authorize such expenditures as will enable the assessor to complete the revaluation
program as herein directed, or (2) shall direct the assessor to request special
assistance from the department of revenue for aid in effectuating the county's
revaluation program.
Sec. 32. RCW 84.44.010 and 1961 c 15 s 84.44.010 are each amended to read as follows:
Personal property,
except such as is required in this title to be listed and assessed otherwise,
shall be listed and assessed in the county where it is situated. ((The
personal property pertaining to the business of a merchant or of a manufacturer
shall be listed in the town or place where his business is carried on.))
Sec. 33. RCW 84.48.010 and 1988 c 222 s 20 are each amended to read as follows:
Prior to July 15th, the
county legislative authority shall form a board for the equalization of the
assessment of the property of the county. The members of said board shall
receive a per diem amount as set by the county legislative authority for each
day of actual attendance of the meeting of the board of equalization to be paid
out of the current expense fund of the county: PROVIDED, That when the members
of the county legislative authority constitute the board they shall only
receive their compensation as members of the county legislative authority. Members
of the board of equalization shall take oaths to fairly and impartially perform
their duties. The board of equalization shall meet in open session for
this purpose annually on the 15th day of July and((, having each taken an
oath fairly and impartially to perform their duties as members of such board,
they)) shall examine and ((compare the returns of)) consider
the assessment of ((the)) each property ((of the county)) presented
in an individual appeal and proceed to equalize the same, or on its own
motion may equalize any property in the vicinity of property subject to an
individual appeal if it appears that the values need adjustment, or with the
approval of the county assessor may equalize any property in the county so
that each tract or lot or item of real property and each article or
class of personal property shall be entered on the assessment ((list)) roll
at its true and fair value, according to the measure of value used by the
county assessor in such assessment year, which is presumed to be correct
pursuant to RCW 84.40.0301, and subject to the following rules:
First. ((They))
The board shall raise the valuation of each tract or lot or item of real
property which is returned below its true and fair value to ((such price or
sum as to be)) the property's true and fair value ((thereof)),
after at least five days' notice shall have been given in writing to the owner
or the owner's agent.
Second. ((They))
The board shall reduce the valuation of each tract or lot or item of
real property which is returned above its true and fair value to ((such
price or sum as to be)) the property's true and fair value ((thereof)).
Third. ((They))
The board shall raise the valuation of each class of personal property
which is returned below its true and fair value to ((such price or sum as to
be)) the property's true and fair value ((thereof)), and ((they))
the board shall raise the aggregate value of the personal property of
each individual whenever the aggregate value is less than the true ((valuation))
and fair value of the taxable personal property possessed by such
individual, to ((such sum or amount as to be)) the property's
true and fair value ((thereof)), after at least five days' notice
shall have been given in writing to the owner or the owner's agent ((thereof)).
Fourth. ((They))
The board shall reduce the valuation of each class of personal property
enumerated on the detail and assessment list of the current year, which is
returned above its true and fair value, to ((such price or sum as to be))
the property's true and fair value ((thereof)); and ((they))
the board shall reduce the aggregate valuation of the personal property
of such individual who has been assessed at too large a sum to such sum or
amount as was the true and fair value of the personal property.
Fifth. The board may
review all claims for either real or personal property tax exemption as
determined by the county assessor, and shall consider any taxpayer appeals from
the decision of the assessor ((thereon)) on the exemption to
determine (1) if the taxpayer is entitled to an exemption, and (2) if so, the
amount ((thereof)) of the exemption.
The clerk of the board
shall keep an accurate journal or record of the proceedings and orders of ((said))
the board showing the facts and evidence upon which ((their)) the
board's action is based, and the ((said)) record shall be published
the same as other proceedings of county legislative authority, and shall make a
true record of the changes of the descriptions and assessed values ordered by
the county board of equalization. The assessor shall correct the real and
personal assessment rolls in accordance with the changes made by the ((said))
county board of equalization, and the assessor shall make ((duplicate))
abstracts of ((such)) the corrected values((, one copy of))
which shall be retained in the office((,)) and ((one copy forwarded))
shall forward a copy to the department of revenue on or before the
eighteenth day of August next following the meeting of the county board of
equalization.
The county board of equalization shall meet on the 15th day of July and may continue in session and adjourn from time to time during a period not to exceed four weeks, but shall remain in session not less than three days: PROVIDED, That the county board of equalization with the approval of the county legislative authority may convene at any time when petitions filed exceed twenty-five, or ten percent of the number of appeals filed in the preceding year, whichever is greater.
No taxes((, except
special taxes,)) shall be extended upon the tax rolls until the property
valuations are equalized by the department of revenue for the purpose of
raising the state revenue.
Unless a county
legislative ((authorities as such)) authority sits as a board of
equalization, a county legislative authority shall at no time have any
authority to change the valuation of the property of any person or to release
or commute in whole or in part the taxes due on the property of any person.
Sec. 34. RCW 84.48.050 and 1961 c 15 s 84.48.050 are each amended to read as follows:
The county assessor
shall, on or before the fifteenth day of January in each year, make out and
transmit to the state auditor, in such form as may be prescribed, a complete
abstract of the tax rolls of the county, showing the number of acres ((of
land)) that have been assessed((, the)) and the total value
of ((such land)) the real property, including the structures ((thereon;
the value of town and city lots, including structures)) on the real
property; the total value of all taxable personal property in the county;
the aggregate amount of all taxable property in the county; the total amount as
equalized and the total amount of taxes levied in the county for state, county,
city and other taxing district purposes, for that year. Should the assessor of
any county fail to transmit to the ((state board)) department of
((equalization)) revenue the abstract provided for in RCW
84.48.010 by the ((time the state board of equalization convenes)) eighteenth
of August, and if, by reason of such failure to transmit such abstract, any
county shall fail to collect and pay to the state its due proportion of the
state tax for any year, the ((state board)) department of ((equalization))
revenue shall, at its next annual session, ascertain what amount of
state tax said county has failed to collect, and certify the same to the state
auditor, who shall charge the amount to the proper county and notify the
auditor of said county of the amount of said charge; said sum shall be due and
payable immediately by warrant in favor of the state on the current expense
fund of said county.
Sec. 35. RCW 84.48.080 and 1990 c 283 s 1 are each amended to read as follows:
Annually during the months of September and October, the department of revenue shall examine and compare the returns of the assessment of the property in the several counties of the state, and the assessment of the property of railroad and other companies assessed by the department, and proceed to equalize the same, so that each county in the state shall pay its due and just proportion of the taxes for state purposes for such assessment year, according to the ratio the valuation of the property in each county bears to the total valuation of all property in the state.
First. The department shall classify all property, real and personal, and shall raise and lower the valuation of any class of property in any county to a value that shall be equal, so far as possible, to the true and fair value of such class as of January 1st of the current year for the purpose of ascertaining the just amount of tax due from each county for state purposes. In equalizing personal property as of January 1st of the current year, the department shall use the assessment level of the preceding year. Such classification may be on the basis of types of property, geographical areas, or both. For purposes of this section, for each county that has not provided the department with an assessment return by December 1st, the department shall proceed, using facts and information and in a manner it deems appropriate, to estimate the value of each class of property in the county.
Second. The department shall keep a full record of its proceedings and the same shall be published annually by the department.
The department shall levy the state taxes authorized by law: PROVIDED, That the amount levied in any one year for general state purposes shall not exceed the lawful dollar rate on the dollar of the assessed value of the property of the entire state, which assessed value shall be one hundred percent of the true and fair value of such property in money. The department shall apportion the amount of tax for state purposes levied by the department, among the several counties, in proportion to the valuation of the taxable property of the county for the year as equalized by the department: PROVIDED, That for purposes of this apportionment, the department shall recompute the previous year's levy and the apportionment thereof to correct for changes and errors in taxable values reported to the department after October 1 of the preceding year and shall adjust the apportioned amount of the current year's state levy for each county by the difference between the apportioned amounts established by the original and revised levy computations for the previous year. For purposes of this section, changes in taxable values mean a final adjustment made by a county board of equalization, the state board of tax appeals, or a court of competent jurisdiction and shall include additions of omitted property, other additions or deletions from the assessment or tax rolls, any assessment return provided by a county to the department subsequent to December 1st, or a change in the indicated ratio of a county. Errors in taxable values mean errors corrected by a final reviewing body.
The department shall have authority to adopt rules and regulations to enforce obedience to its orders in all matters in relation to the returns of county assessments, the equalization of values, and the apportionment of the state levy by the department.
After the completion of the duties hereinabove prescribed, the director of the department shall certify the record of the proceedings of the department under this section, the tax levies made for state purposes and the apportionment thereof among the counties, and the certification shall be available for public inspection.
Sec. 36. RCW 84.48.110 and 1987 c 168 s 1 are each amended to read as follows:
Within three days after
the record of the proceedings of the ((state board)) department
of ((equalization)) revenue is certified by the director of the
department, the department shall transmit to each county assessor a copy of the
record of the proceedings of the ((board)) department, specifying
the amount to be levied and collected ((on said assessment books)) for
state purposes for such year, and in addition thereto it shall certify to each
county assessor the amount due to each state fund and unpaid from such county
for the fifth preceding year, and such delinquent state taxes shall be added to
the amount levied for the current year. The department shall close the account
of each county for the fifth preceding year and charge the amount of such
delinquency to the tax levy of the current year. These delinquent taxes shall
not be subject to chapter 84.55 RCW. All taxes collected on and after the
first day of July last preceding such certificate, on account of delinquent
state taxes for the fifth preceding year shall belong to the county and by the
county treasurer be credited to the current expense fund of the county in which
collected.
Sec. 37. RCW 84.48.120 and 1987 c 168 s 2 are each amended to read as follows:
It shall be the duty of
the county assessor of each county, when he shall have received from the state
department of revenue the assessed valuation of the property of railroad and
other companies assessed by the department of revenue and apportioned to the
county, and placed the same on the tax rolls, and received the report of the
department of revenue of the amount of taxes levied for state purposes, to
compute the required percent on the assessed value of property in the county,
and such state taxes shall be extended on the tax rolls in the proper column:
PROVIDED, That the rates so computed shall not be such as to raise a surplus of
more than five percent over the total amount required by the ((state board))
department of ((equalization)) revenue: PROVIDED FURTHER,
That any surplus raised shall be remitted to the state in accordance with RCW
84.56.280.
Sec. 38. RCW 84.48.150 and 1973 1st ex.s. c 30 s 1 are each amended to read as follows:
The assessor shall, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make available to said taxpayer a compilation of comparable sales utilized by the assessor in establishing such taxpayer's property valuation. If valuation criteria other than comparable sales were used, the assessor shall furnish the taxpayer with such other factors and the addresses of such other property used in making the determination of value.
The assessor shall
within ((thirty)) sixty days of such request but at least ((ten))
fifteen business days prior to such taxpayer's appearance before the
board of equalization make available to the taxpayer the valuation criteria
and/or comparable((s)) sales which shall not be subsequently
changed ((or modified)) by the assessor ((during review or appeal
proceedings)) unless the assessor has found new evidence supporting the
assessor's valuation, in which situation the assessor shall provide such
additional evidence to the taxpayer and the board of equalization at
least ((ten)) fifteen business days prior to the hearing ((on
appeal or review proceedings)) at the board of equalization. A
taxpayer who lists comparable sales on ((his)) a notice of appeal
((shall not thereafter use other comparables during the review of appeal
proceedings: PROVIDED, That the taxpayer may change the comparable sales he is
using in proceedings subsequent to the county board of equalization only if he
provides a listing of such different comparables to the assessor at least five
business days prior to such subsequent proceedings: PROVIDED FURTHER, That the
board of equalization may waive the requirements contained in the preceding
proviso or allow the assessor a continuance of reasonable duration to check the
comparables furnished by the taxpayer)) shall not subsequently change
such sales unless the taxpayer has found new evidence supporting the taxpayer's
proposed valuation in which case the taxpayer shall provide such additional
evidence to the assessor and board of equalization at least ten business days
prior to the hearing. If either the assessor or taxpayer does not meet the
requirements of this section the board of equalization may continue the hearing
to provide the parties an opportunity to review all evidence or, upon
objection, refuse to consider sales not submitted in a timely manner.
NEW SECTION. Sec. 39. A new section is added to chapter 84.48 RCW to read as follows:
The board of equalization may enter an order that has effect up to the end of the assessment cycle used by the assessor, if there has been no intervening change in the assessed value during that time.
Sec. 40. RCW 84.52.043 and 1990 c 234 s 1 are each amended to read as follows:
Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named shall be as follows:
(1) Levies of the senior taxing districts shall be as follows: (a) The levy by the state shall not exceed three dollars and sixty cents per thousand dollars of assessed value adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools; (b) the levy by any county shall not exceed one dollar and eighty cents per thousand dollars of assessed value; (c) the levy by any road district shall not exceed two dollars and twenty-five cents per thousand dollars of assessed value; and (d) the levy by any city or town shall not exceed three dollars and thirty-seven and one-half cents per thousand dollars of assessed value. However any county is hereby authorized to increase its levy from one dollar and eighty cents to a rate not to exceed two dollars and forty-seven and one-half cents per thousand dollars of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed four dollars and five cents per thousand dollars of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy.
(2) ((Except as
provided in RCW 84.52.100,)) The aggregate levies of junior taxing
districts and senior taxing districts, other than the state, shall not exceed
five dollars and ninety cents per thousand dollars of assessed valuation. The
term "junior taxing districts" includes all taxing districts other
than the state, counties, road districts, cities, towns, port districts, and
public utility districts. The limitations provided in this subsection shall
not apply to: (a) Levies at the rates provided by existing law by or for any
port or public utility district; (b) excess property tax levies authorized in
Article VII, section 2 of the state Constitution; (c) levies for acquiring
conservation futures as authorized under RCW 84.34.230; and (d) levies for
emergency medical care or emergency medical services imposed under RCW
84.52.069.
NEW SECTION. Sec. 41. A new section is added to chapter 84.52 RCW to read as follows:
(1) Annually, at the time required by law for the levying of taxes for county purposes, the proper county officers required by law to make and enter such tax levies shall make and enter a tax levy or levies as follows:
(a) A levy upon all of the taxable property within the county for the amount of all taxes levied by the county for county or state purposes that were:
(i) Canceled as uncollectible pursuant to RCW 84.56.240 within the preceding twelve months; or
(ii) Not collected because of changes made after final certification of the assessment roll.
(b) A levy upon all of the taxable property of each taxing district within the county for the amount of all taxes levied by the county for the purposes of such taxing district that were:
(i) Canceled as uncollectible pursuant to RCW 84.56.240 within the preceding twelve months; or
(ii) Not collected because of changes made after final certification of the assessment roll.
(2) For purposes of this section, "changes" means increases or decreases in assessed value of property resulting from an error or final adjustments made by a county board of equalization, the state board of tax appeals, or a court of competent jurisdiction, including changes reflecting settlements of proceedings in such board or court. "Changes" does not include changes in assessed value of property resulting from actions brought to recover taxes under RCW 84.68.020.
Sec. 42. RCW 84.55.005 and 1983 1st ex.s. c 62 s 11 are each amended to read as follows:
As used in this
chapter, the term "regular property taxes" has the meaning given it
in RCW 84.04.140, and also includes amounts received in lieu of regular
property taxes ((under RCW 84.09.080)).
Sec. 43. RCW 84.55.070 and 1982 1st ex.s. c 28 s 2 are each amended to read as follows:
The provisions of this chapter shall not apply to a levy, including the state levy, or that portion of a levy, made by or for a taxing district for the purpose stated in section 41 of this act, or made by or for a taxing district for the purpose of funding a property tax refund paid or to be paid pursuant to the provisions of chapter 84.68 RCW or attributable to a property tax refund paid or to be paid pursuant to the provisions of chapter 84.69 RCW, attributable to amounts of state taxes withheld under RCW 84.56.290 or the provisions of chapter 84.69 RCW, or otherwise attributable to state taxes lawfully owing by reason of adjustments made under RCW 84.48.080.
Sec. 44. RCW 84.56.340 and 1985 c 395 s 4 are each amended to read as follows:
Any person desiring to
pay taxes upon any part or parts of real property heretofore or hereafter
assessed as one parcel, or tract, may do so by applying to the county assessor,
who must carefully investigate and ascertain the relative or proportionate
value said part bears to the whole tract assessed, on which basis the
assessment must be divided, and the assessor shall forthwith certify such
proportionate value to the county treasurer: PROVIDED, That excepting when
property is being acquired for public use, or where a person or financial
institution desires to pay the taxes and any penalties and interest on a mobile
home upon which they have a lien by mortgage or otherwise, no segregation of
property for tax purposes shall be made unless all delinquent taxes and
assessments on the entire tract have been paid in full((: AND PROVIDED
FURTHER, That where the assessed valuation of the tract to be divided exceeds
two thousand dollars a notice by registered mail must be given by the assessor
to the several owners interested in said tract, if known, and if no protest
against said division be filed with the county assessor within twenty days from
date of notice,)). The county assessor shall duly certify the
proportionate value to the county treasurer. The county treasurer, upon
receipt of certification, shall duly accept payment and issue receipt on the
apportionment certified by the county assessor. In cases where protest is
filed to said division appeal shall be made to the county ((commissioners at
their)) legislative authority at its next regular session for final
division, and the county treasurer shall accept and receipt for said taxes as
determined and ordered by the county ((commissioners)) legislative
authority. Any person desiring to pay on an undivided interest in any real
property may do so by paying to the county treasurer a sum equal to such
proportion of the entire taxes charged on the entire tract as interest paid on
bears to the whole.
Sec. 45. RCW 84.60.050 and 1971 ex.s. c 260 s 2 are each amended to read as follows:
(1) When real property is acquired by purchase or condemnation by the state of Washington, any county or municipal corporation or is placed under a recorded agreement for immediate possession and use or an order of immediate possession and use pursuant to RCW 8.04.090, such property shall continue to be subject to the tax lien for the years prior to the year in which the property is so acquired or placed under such agreement or order, of any tax levied by the state, county, municipal corporation or other tax levying public body, except as is otherwise provided in RCW 84.60.070.
(2) The lien for taxes
applicable to the real property being acquired or placed under immediate
possession and use for the year in which such real property is so acquired or
placed under immediate possession and use shall be for only the pro rata
portion of taxes allocable to that portion of the year prior to the date of
execution of the instrument vesting title, date of recording such agreement of
immediate possession and use, date of such order of immediate possession and
use, or date of judgment. No taxes levied or tax lien on such property
allocable to a period subsequent to the dates identified in this subsection
shall be valid and any such taxes levied shall be canceled as provided in RCW
((84.56.400)) 84.48.065. In the event the owner has paid taxes
allocable to that portion of the year subsequent to the dates identified in
this subsection he or she shall be entitled to a pro rata refund of the
amount paid on the property so acquired or placed under a recorded agreement or
an order of immediate possession and use. If the dates identified in this
subsection precede February 15th of the year in which such taxes become
payable, no lien for such taxes shall be valid and any such taxes levied but
not payable shall be canceled as provided in RCW ((84.56.400)) 84.48.065.
Sec. 46. RCW 84.69.020 and 1991 c 245 s 31 are each amended to read as follows:
On the order of the county treasurer, ad valorem taxes paid before or after delinquency shall be refunded if they were:
(1) Paid more than once; or
(2) Paid as a result of manifest error in description; or
(3) Paid as a result of a clerical error in extending the tax rolls; or
(4) Paid as a result of other clerical errors in listing property; or
(5) Paid with respect to improvements which did not exist on assessment date; or
(6) Paid under levies or statutes adjudicated to be illegal or unconstitutional; or
(7) Paid as a result of mistake, inadvertence, or lack of knowledge by any person exempted from paying real property taxes or a portion thereof pursuant to RCW 84.36.381 through 84.36.389, as now or hereafter amended; or
(8) Paid ((or
overpaid)) as a result of mistake, inadvertence, or lack of knowledge by
either a public official or employee or by any person ((paying the same or
paid as a result of mistake, inadvertence, or lack of knowledge by either a
public official or employee or by any person paying the same)) with respect
to real property in which the person paying the same has no legal interest; or
(9) Paid on the basis of an assessed valuation which was appealed to the county board of equalization and ordered reduced by the board; or
(10) Paid on the basis of an assessed valuation which was appealed to the state board of tax appeals and ordered reduced by the board: PROVIDED, That the amount refunded under subsections (9) and (10) of this section shall only be for the difference between the tax paid on the basis of the appealed valuation and the tax payable on the valuation adjusted in accordance with the board's order; or
(11) Paid as a state
property tax levied upon property, the assessed value of which has been
established by the state board of tax appeals for the year of such levy:
PROVIDED, HOWEVER, That the amount refunded shall only be for the difference
between the state property tax paid and the amount of state property tax which
would, when added to all other property taxes within the one percent limitation
of Article VII, section 2 (((Amendment 59))) of the state Constitution
equal one percent of the assessed value established by the board; or
(12) Paid on the basis of an assessed valuation which was adjudicated to be unlawful or excessive: PROVIDED, That the amount refunded shall be for the difference between the amount of tax which was paid on the basis of the valuation adjudged unlawful or excessive and the amount of tax payable on the basis of the assessed valuation determined as a result of the proceeding; or
(13) Paid on property acquired under RCW 84.60.050, and canceled under RCW 84.60.050(2).
No refunds under the
provisions of this section shall be made because of any error in determining
the valuation of property, except as authorized in subsections (9), (10), (11),
and (12) of this section nor may any refunds be made if a bona fide purchaser
has acquired rights ((that would preclude the assessment and collection of
the refunded tax from)) in the property that should properly have
been charged with the tax. Any refunds made on delinquent taxes shall include
the proportionate amount of interest and penalties paid.
The county treasurer of each county shall make all refunds determined to be authorized by this section, and by the first Monday in January of each year, report to the county legislative authority a list of all refunds made under this section during the previous year. The list is to include the name of the person receiving the refund, the amount of the refund, and the reason for the refund.
Sec. 47. RCW 84.70.010 and 1987 c 319 s 6 are each amended to read as follows:
(1) If, on or before
December 31 in any calendar year, any real or personal property placed upon the
assessment roll of that year is destroyed in whole or in part, or is in an area
that has been declared a disaster area by the governor and has been reduced in
value by more than twenty percent as a result of a natural disaster, the true
((cash)) and fair value of such property shall be reduced for
that year by an amount determined as follows:
(a) First take the true
((cash)) and fair value of such taxable property before
destruction or reduction in value and deduct therefrom the true ((cash))
and fair value of the remaining property after destruction or reduction
in value.
(b) Then divide any amount remaining by the number of days in the year and multiply the quotient by the number of days remaining in the calendar year after the date of the destruction or reduction in value of the property.
(2) No reduction in the
true ((cash)) and fair value shall be made more than three years
after the date of destruction or reduction in value.
(3) The assessor shall make such reduction on his or her own motion; however, the taxpayer may make application for reduction on forms prepared by the department and provided by the assessor. The assessor shall notify the taxpayer of the amount of reduction.
(4) If destroyed property is replaced prior to the valuation dates contained in RCW 36.21.080 and 36.21.090, the total taxable value for that year shall not exceed the value as of the appropriate valuation date in RCW 36.21.080 or 36.21.090, whichever is appropriate.
(5) The taxpayer may
appeal the amount of reduction to the county board of equalization within
thirty days of notification or July ((15th)) 1st of the year of
reduction, whichever is later. The board shall reconvene, if necessary, to
hear the appeal.
NEW SECTION. Sec. 48. A new section is added to chapter 35.21 RCW to read as follows:
The council of a city or town that has territory included in two counties may adopt an ordinance creating an urban emergency medical service district in all of the portion of the city or town that is located in one of the two counties if: (1) The county in which the urban emergency medical service district is located does not impose an emergency medical service levy authorized under RCW 84.52.069; and (2) the other county in which the city or town is located does impose an emergency medical service levy authorized under RCW 84.52.069. The ordinance creating the district may only be adopted after a public hearing has been held on the creation of the district and the council makes a finding that it is in the public interest to create the district. The members of the city or town council, acting in an ex officio capacity and independently, shall compose the governing body of the urban emergency medical service district. The voters of an urban emergency medical service district shall be all registered voters residing within the urban emergency medical service district.
An urban emergency medical service district shall be a quasi- municipal corporation and an independent taxing "authority" within the meaning of Article VII, section 1 of the state Constitution. Urban emergency medical service districts shall also be "taxing authorities" within the meaning of Article VII, section 2 of the state Constitution.
An urban emergency medical service district shall have the authority to contract under chapter 39.34 RCW with a county, city, town, fire protection district, public hospital district, or emergency medical service district to have emergency medical services provided within its boundaries.
Territory located in the same county as an urban emergency medical service district that is annexed by the city or town shall automatically be annexed to the urban emergency medical service district.
Sec. 49. RCW 84.52.069 and 1991 c 175 s 1 are each amended to read as follows:
(1) As used in this section, "taxing district" means a county, emergency medical service district, city or town, public hospital district, urban emergency medical service district, or fire protection district.
(2) A taxing district
may impose additional regular property tax levies in an amount equal to fifty
cents or less per thousand dollars of the assessed value of property in the
taxing district in each year for six consecutive years when specifically
authorized so to do by a majority of at least three-fifths of the registered
voters thereof approving a proposition authorizing the levies submitted at a
general or special election, at which election the number of persons voting
"yes" on the proposition shall constitute three-fifths of a number
equal to forty per centum of the total ((votes cast)) number of
voters voting in such taxing district at the last preceding general
election when the number of registered voters voting on the proposition does
not exceed forty per centum of the total ((votes cast)) number of
voters voting in such taxing district in the last preceding general
election; or by a majority of at least three-fifths of the registered voters
thereof voting on the proposition when the number of registered voters voting
on the proposition exceeds forty per centum of the total ((votes cast)) number
of voters voting in such taxing district in the last preceding general
election. Ballot propositions shall conform with RCW 29.30.111.
(3) Any tax imposed under this section shall be used only for the provision of emergency medical care or emergency medical services, including related personnel costs, training for such personnel, and related equipment, supplies, vehicles and structures needed for the provision of emergency medical care or emergency medical services.
(4) If a county levies a tax under this section, no taxing district within the county may levy a tax under this section. No other taxing district may levy a tax under this section if another taxing district has levied a tax under this section within its boundaries: PROVIDED, That if a county levies less than fifty cents per thousand dollars of the assessed value of property, then any other taxing district may levy a tax under this section equal to the difference between the rate of the levy by the county and fifty cents: PROVIDED FURTHER, That if a taxing district within a county levies this tax, and the voters of the county subsequently approve a levying of this tax, then the amount of the taxing district levy within the county shall be reduced, when the combined levies exceed fifty cents. Whenever a tax is levied county-wide, the service shall, insofar as is feasible, be provided throughout the county: PROVIDED FURTHER, That no county-wide levy proposal may be placed on the ballot without the approval of the legislative authority of each city exceeding fifty thousand population within the county: AND PROVIDED FURTHER, That this section and RCW 36.32.480 shall not prohibit any city or town from levying an annual excess levy to fund emergency medical services: AND PROVIDED, FURTHER, That if a county proposes to impose tax levies under this section, no other ballot proposition authorizing tax levies under this section by another taxing district in the county may be placed before the voters at the same election at which the county ballot proposition is placed: AND PROVIDED FURTHER, That any taxing district emergency medical service levy that is authorized subsequent to a county emergency medical service levy, shall expire concurrently with the county emergency medical service levy.
(5) The tax levy authorized in this section is in addition to the tax levy authorized in RCW 84.52.043.
(6) The limitation in RCW 84.55.010 shall not apply to the first levy imposed pursuant to this section following the approval of such levy by the voters pursuant to subsection (2) of this section.
(7) No taxing district may levy under this section more than twenty-five cents per thousand dollars of assessed value of property if reductions under RCW 84.52.010(2) are made for the year within the boundaries of the taxing district.
NEW SECTION. Sec. 50. The following acts or parts of acts are each repealed:
(1) RCW 35.49.120 and 1965 c 7 s 35.49.120;
(2) RCW 36.21.020 and 1963 c 4 s 36.21.020;
(3) RCW 36.21.030 and 1963 c 4 s 36.21.030; and
(4) RCW 84.56.023 and 1989 c 378 s 38.
NEW SECTION. Sec. 51. Sections 23 and 24 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately."
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