HomeMy WebLinkAboutCONSENT Resolution re Cancellation of uncollectable taxes JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
REGULAR AGENDA REQUEST
TO: Board of County Commissioners
FROM: Stacie Prada,Treasurer
Michelle Parque,Forecl Are Avoidance Deputy
DATE: February 2,2026
SUBJECT: RESOLUTION: Cancellation of Uncollectable Personal Property Taxes
STATEMENT OF ISSUE:
Annually the Jefferson County Treasurer requests Board of County Commissioner approval for cancellation
of taxes deemed to be uncollectible.
ANALYSIS:
For 2025,per RCW 84.56.240,the Treasurer is requesting authority to cancel personal property
taxes levied on personal property owned by businesses that were located in Jefferson County in
2025 and have closed and departed the county: Redbox Automated Retail LLC, Pure Funk LLC,
and SmartSky Networks LLC. Every effort has been made to collect these taxes. The Treasurer
deems these taxes to be uncollectible.
FISCAL IMPACT:
The amount being requested for cancellation is $1,335.49 for Jefferson County and her taxing districts.
The County Levies portion of that amount is $290.87.
RECOMMENDATION:
The Jefferson County Treasurer's Office requests the Jefferson Board of County Commissioners authorize
cancelation of these taxes per RCW 84.56.240 in resolution, "In the Matter of the Cancellation of
Uncollectable Personal Property Taxes."
REVIEWED BY:
çb4L) uzEtl??Peters, County Administrator Date
STATE OF WASHINGTON
County of Jefferson
In the Matter of the Cancellation of RESOLUTION NO.
Uncollectable Personal Property Taxes
WHEREAS, RCW 84.56.240 directs the County Treasurer to seek cancellation of
uncollectible personal property taxes to the Board of County Commissioners by the first day of
February each year; and
WHEREAS, after diligent search and inquiry if the County Treasurer is unable to collect
the personal property taxes,for want of goods or chattels whereupon to levy,the County Treasurer
is directed by RCW 84.56.240 to file with the County legislative authority a list of said taxes and
an Affidavit stating the inability to collect them, asking the County legislative authority to cancel
said taxes from the County tax roll as uncollectible; and
WHEREAS,personal property taxes were duly assessed upon the personal property shown
on the schedule of personal property appended hereto as Exhibit A;
WHEREAS, the Treasurer attests that diligent search and inquiry for goods and chattels
upon which to collect the taxes identified in Exhibit A and that such taxes are beyond hope of
collection. Attached hereto as Exhibit B is the Jefferson County Treasurer's Affidavit Regarding
Uncollectible Personal Property Taxes.
WHEREAS,that the Board of Jefferson County Commissioners is hereby satisfied that the
attached list of personal property taxes submitted and certified uncollectible by the County
Treasurer cannot, in fact,be collected and are hereby canceled as per RCW 84.56.240.
NOW, THEREFORE, THE BOARD OF COUNTY COMMISSIONERS OF JEFFERSON
COUNTY,WASHINGTON,HEREBY RESOLVES AS FOLLOWS:
Section 1. Whereas Clauses are Findings of Fact. The Jefferson County Board of
Commissioners hereby adopts the above "Whereas"clauses as Findings of Fact supporting this
resolution.
Section 2. Certain Personal Property Taxes Declared Uncollectible and Canceled. The taxes
assessed upon the personal property listed on Exhibit A, attached hereto, attested by the County
Treasurer in Exhibit Bas beyond hope of collection, are hereby determined to be uncollectible,
and such taxes are hereby cancelled from the tax rolls of Jefferson County pursuant to RCW
84.56.240.
Section 7. Severability. If any section, subsection, sentence, clause, or phrase of this Resolution
or its application to any person or circumstance is held invalid,the remainder of this Resolution
or its application to other persons or circumstances shall be fully valid and shall not be affected.
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Section 8. SEPA Categorical Exemption. This Resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800(19).
Section 9. Effective Date. This Resolution shall take effect and be in full force immediately
upon passage by the Board of County Commissioners.
(SIGNATURES FOLLOW ON THE NEXT PAGE)
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ADOPTED this day of 2026.
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
SEAL:
Greg Brotherton, Chair
Heidi Eisenhour, Member
Heather Dudley-Nollette, Member
ATTEST: APPROVED AS TO FORM:
Carolyn Gallaway, CMC Date Philip C. Hunsucker, Date
Clerk of the Board Chief Civil Deputy Prosecuting Attorney
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RESOLUTION No. Exhibit A
PERSONAL PROPERTY CANCELLATIONS - 2025
Property ID Owner Name Year Base Tax Comment
13038 Redbox Automated Retail LLC 2024 $170.59 Property removed as part of
bankruptcy proceedings.
13039 Redbox Automated Retail LLC 2024 $176.53 Property removed as part of
bankruptcy proceedings.
276139 Redbox Automated Retail LLC 2024 $77.93 Property removed as part of
bankruptcy proceedings.
276705 Redbox Automated Retail LLC 2024 $112.17 Property removed as part of
bankruptcy proceedings.
276076 Pure Funk LLC 2025 $39.94 No longer in business,property
sold and removed.
276711 SmartSky Networks LLC 2024 $254.60 Dissolved in 2024.
2025 $503.73
TOTAL CANCELLATION $1335.49
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RESOLUTION No. Exhibit B
I,STACIE PRADA,state and declare as follows:
1. I am over the age of 18 years and am competent to testify. I am the elected
Jefferson County Treasurer and I have served in this capacity since November 25, 2014. I make
this declaration based on personal knowledge.
2. Pursuant to RCW 84.56.270 and for the reasons set forth herein, I request that
the Jefferson County Board of County Commissioners cancel certain delinquent property taxes
that I have determined are uncollectible,which amounts are reflected in Exhibit A.
3. I have employed my staff, utilized County resources and utilized the reasonable
means at my disposal in an attempt to collect the taxes specified in Exhibit A, and I find them to
be beyond all hope of collection. Such reasonable means of collection may have included but
was not limited to: mailing tax statements and delinquency notices to all known addresses of
record; making personal phone calls in an attempt to locate debtors; conducting interne
searches; reviewing court and newspaper documentation such as obituaries, estate filings,jail
records,bankruptcy filings, and divorce decrees; communicating with other government agencies
such as the State Department of Revenue, State Department of Licensing,the IRS,the Social
Security Administration, and the United States Department of Defense; conducting impromptu
on-site visits in an effort to communicate with property owners; and the use of other
miscellaneous search tools as appropriate.
4. Upon examination, I find that the cancellation of these taxes and their associated
liens will not impair the obligation of any bond issue, nor is the cancellation precluded by any
known legal impediment which would invalidate this cancellation.
I declare under penalty of perjury under the laws of the State of Washington that the
foregoing is true and correct.
EXECUTED on January 29, 2026 in Port Townsend, Washington.
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Stacie Prada, Jefferson County Treasurer
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