Washington Administrative Code Title 458 (Department of Revenue)

WAC 458-18-070

Deferral of Special Assessments And/Or Property Taxes—Duties of the County Assessor

No agency filings affecting this section since 2003 The county assessor shall:

# (1)

Determine each year if each claimant filing a "declaration to defer" and/or a "declaration to renew deferral" shall be granted a deferral. If the assessor determines the claimant is not eligible, he shall notify the claimant as soon as possible;

# (2)

In January of each year mail renewal declarations to each claimant who had received a deferral the previous year;

# (3)

Immediately transmit one copy of each approved declaration to the department;

# (4)

Transmit one copy of each approved declaration to the local improvement district which imposed the assessment that is to be deferred. Such district shall verify the figures concerning said assessment supplied by the claimant and notify the assessor of the correct figures if those supplied are inaccurate;

# (5)

Compute the dollar tax rates under the provisions of chapter 84.52 RCW as if the deferrals did not exist;

# (6)

As soon as possible notify the department of the amount of special assessments and/or real property taxes deferred for each claimant for that year. Such notice shall contain any corrections brought about by subsection (4) of this section;

# (7)

As soon as possible notify the county treasurer and the respective treasurers of the local improvement districts of which claimants and properties have qualified for deferral and the amount that will be paid by the state treasurer on behalf of the claimant;

# (8)

Notify the county treasurer and the department immediately upon occurrence of any condition set forth in WAC 458-12-100 (1) [ 458-18-100 (1)] . [Statutory Authority: RCW 84.38.180 . WSR 84-21-010 (Order PT 84-4), § 458-18-070, filed 10/5/84; Order PT 76-1, § 458-18-070, filed 4/7/76.]

Last amended: Statutory Authority: RCW 84.38.180 . WSR 84-21-010 (Order PT 84-4), § 458-18-070, filed 10/5/84; Order PT 76-1, § 458-18-070, filed 4/7/76.

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In this chapter (19 sections)

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