FINAL BILL REPORT

HB 698

                                  C 355 L 87

BYRepresentatives Nutley, Ferguson, Madsen and S. Wilson 

Authorizing collection by county treasurers of various local government taxes, assessments and charges.

House Committe on Local Government

Senate Committee on Governmental Operations

SYNOPSIS AS ENACTED

BACKGROUND:

County treasurers collect property taxes imposed by all taxing districts as they are listed on tax rolls prepared by county assessors.

County treasurers act as the ex-officio treasurer of most special districts located within the county's boundaries.

Various special assessments are required to be listed on the tax rolls and collected with property taxes, including special assessments for weed control purposes and mosquito control purposes.  County treasurers collect television improvement district excise taxes on televisions, but it is not specified whether or not these taxes can be listed and collected with property taxes.

Various local governments are authorized to impose and collect excise taxes, special assessments and rates and charges.

SUMMARY:

Local governments authorized to impose and collect any special assessments, excise taxes or rates or charges may contract with the county treasurer to collect these special assessments, excise taxes or rates or charges.  Notice of these assessments, taxes or rates or charges may be included with notice of property taxes due or may be sent separate from property tax notices.  The county treasurer may impose annual fees for such collections, not to exceed 1 percent of the value of the collections.

VOTES ON FINAL PASSAGE:

      House 94   0

      Senate    48     0(Senate amended)

      House       (House refused to concur)

      Senate    44     0(Senate receded)

EFFECTIVE:July 26, 1987