HOUSE BILL REPORT

HB 197

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

Majority Report:     Do pass.  (10)

     Signed by Representatives Appelwick, Chair; Basich, Grimm, Holland, Madsen, Rust, Schoon, Taylor, Valle and Winsley.

House Staff:Rick Wickman (786-7150)

AS PASSED HOUSE MARCH 2, 1987

BACKGROUND:

Current law and practice with regard to collection and disbursement of delinquent taxes on the state's property tax levy is confusing.  Currently, the number of years allowed(7) is not consistent with the number of years allowed (5) 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 bill reduces the current 7 year allowance for payment of delinquent state property taxes to 5, making it consistent with the foreclosure statutes. Second, the bill requires county assessors to pay any "surpluses" collected on the state levy to the state in accordance with an Attorney General's Opinion.  Third, the bill clarifies that the county treasurer is responsible for corrections and any adjustments to the tax role as is current practice.

Fiscal Note:    Attached.

House Committee ‑ Testified For:     Barney McClure, Department of Revenue.

House Committee - Testified Against: None Presented.

House Committee - Testimony For:     The bill clarifies collection and disbursement of delinquent taxes on the state's property tax levy.

House Committee - Testimony Against: None Presented.