FINAL BILL REPORT

HB 197

                                  C 168 L 87

BYRepresentatives Madsen, Taylor, Sprenkle, Holland, Sayan and Winsley; by request of Department of Revenue

Clarifying adjustments in the state property tax levy.

House Committe on Ways & Means/Revenue

Senate Committee on Ways & Means

SYNOPSIS AS ENACTED

BACKGROUND:

Collection and disbursement of delinquent taxes on the state's property tax levy is ambiguous.  Currently, the number of years allowed (seven) is not consistent with the number of years allowed (five) for foreclosure. Additionally, if county assessors collect more money in the state levy than the amount certified for collection, it is unclear what should be done with the "surplus."  Also, the law is unclear as to what role the county treasurer should play in adjustments to the state levy.

SUMMARY:

The current seven-year allowance for payment of delinquent state property taxes is reduced to five, making it consistent with the foreclosure laws.  County assessors are required to pay any "surpluses" collected on the state levy to the state in accordance with an attorney general's opinion.  The county treasurer is responsible for corrections and any adjustments to the tax roll.

VOTES ON FINAL PASSAGE:

      House 96   0

      Senate    47     0

EFFECTIVE:July 26, 1987