FINAL BILL REPORT

HB 203

                                  C 208 L 87

BYRepresentative Madsen; by request of Department of Revenue

Authorizing service by certified mail, return receipt requested, of notices to withhold and deliver property due or owned by a taxpayer.

House Committe on Ways & Means/Revenue

Senate Committee on Ways & Means

SYNOPSIS AS ENACTED

BACKGROUND:

The "Notice and Order to Withhold and Deliver" is a document routinely used by the Department of Revenue's Compliance Section to enforce payment on judgment liens.  At present, this notice must be personally served by the sheriff of the county in which the service is to occur or by an authorized representative of the department.  This results in travel costs for the department when service must be made to a person, bank, employer or creditor of the delinquent taxpayer.

The department has interpreted existing law to include a "continuing effect" to attach further funds owed to the taxpayer until officially released from delinquent taxes.

SUMMARY:

Service of a "Notice and Order to Withhold and Deliver" via certified mail with return receipt requested is authorized as an alternative to personal service.  The "continuing effect" of this service is confirmed.

VOTES ON FINAL PASSAGE:

      House 96   0

      Senate    47     0

EFFECTIVE:July 26, 1987