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SUBSTITUTE
HOUSE BILL 1003
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Passed
Legislature - 1997 Regular Session
State
of Washington 55th Legislature 1997 Regular Session
By
Read
first time 01/21/97.
Defining "local government" and "special
assessment" for the purposes of tax deferrals for senior citizens and
disabled persons.
AN
ACT Relating to deferral of property taxes by senior citizens and disabled
persons; amending RCW 84.38.020; and declaring an emergency.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
84.38.020 and 1996 c 230 s 1614 are each amended to read as follows:
Unless
a different meaning is plainly required by the context, the following words and
phrases as hereinafter used in this chapter shall have the following meanings:
(1)
"Claimant" means a person who either elects or is required under RCW
84.64.050 to defer payment of the special assessments and/or real property
taxes accrued on the claimant's residence by filing a declaration to defer as
provided by this chapter.
When
two or more individuals of a household file or seek to file a declaration to
defer, they may determine between them as to who the claimant shall be.
(2)
"Department" means the state department of revenue.
(3)
"Equity value" means the amount by which the fair market value of a
residence as determined from the records of the county assessor exceeds the
total amount of any liens or other obligations against the property.
(4)
"Local government" means any city, town, county, water-sewer
district, public utility district, port district, irrigation district, flood
control district, or any other municipal corporation, quasi municipal
corporation, or other political subdivision authorized to levy special
assessments.
(5)
"Real property taxes" means ad valorem property taxes levied on a
residence in this state in the preceding calendar year.
(((5)))
(6) "Residence" has the meaning given in RCW 84.36.383, except
that a residence includes any additional property up to a total of five acres
that comprises the residential parcel if this larger parcel size is required
under land use regulations.
(((6)))
(7) "Special assessment" means the charge or obligation
imposed by a ((city, town, county, or other municipal corporation)) local
government upon property specially benefited ((by a local improvement,
including assessments under chapters 35.44, 36.88, 36.94, 53.08, 54.16, 57.16,
86.09, and 87.03 RCW and any other relevant chapter)).
NEW
SECTION. Sec. 2. This
act is necessary for the immediate preservation of the public peace, health, or
safety, or support of the state government and its existing public
institutions, and takes effect immediately.
Passed the House February 3, 1997.
Passed the Senate April 9, 1997.
Approved by the Governor
April 21, 1997.
Filed
in Office of Secretary of State April 21, 1997.
