H-1812.2                  _______________________________________________

                                             SUBSTITUTE HOUSE BILL 1566

                              _______________________________________________

State of Washington                              53rd Legislature                             1993 Regular Session

By House Committee on Judiciary (originally sponsored by Representative H. Myers)

Read first time 02/25/93.

Changing who gives notice of estate tax findings filings.

          AN ACT Relating to notice of estate tax findings filings; and amending RCW 83.100.160.

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

        Sec. 1.  RCW 83.100.160 and 1988 c 64 s 15 are each amended to read as follows:

          Upon filing findings under RCW 83.100.150, the ((clerk of the superior court)) department of revenue shall give notice of the filing to all persons interested in the proceeding by causing notice thereof to be posted at the courthouse in the county in which the court is located, and in addition thereto shall mail a copy of the notice to all persons having an interest in property subject to the tax.  The department of revenue is not required to conduct a search for persons interested in the proceedings or property.  The department of revenue must mail a copy of the notice only to persons of whom the department has received actual notice as having an interest in the proceeding or property, and, if a probate or administrative proceeding has been commenced in this state, to persons who are listed in the court file as having an interest in the proceedings or property.

                                                           --- END ---