H-519                _______________________________________________

                                                    HOUSE BILL NO. 671

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                                                                            C 134 L 87

State of Washington                              50th Legislature                              1987 Regular Session

By Representatives Madsen, Winsley and Fisch

Read first time 2/6/87 and referred to Committee on Local Government.

AN ACT Relating to the placement of new construction on the assessment rolls; amending RCW 36.21.070 and 36.21.090; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 36.21.070, chapter 4, Laws of 1963 and RCW 36.21.070 are each amended to read as follows:

          Upon receipt of such copy, the county assessor shall, within ((six)) twelve months of the date of issue of such permit, proceed to make a physical appraisal of the building or buildings covered by the permit.

        Sec. 2.  Section 7, chapter 22, Laws of 1977 ex. sess. and RCW 36.21.090 are each amended to read as follows:

          When any mobile home first becomes subject to assessment for property taxes in this state, the county assessor is authorized to place the mobile home on the assessment rolls for purposes of tax levy up to ((May)) August 31st of each year.  The assessed valuation of the mobile home shall be considered as of the ((April 30th)) July 31st immediately preceding the date that the mobile home is placed on the assessment roll.

NEW SECTION. Sec. 3.                             This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately. Passed the House March 12, 1987.

Speaker of the House.

Passed the Senate April 7, 1987.

President of the Senate.