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Home My WebLink About050 86 ,--,:¡ ~\:.¡, ,(,ÀkG"'))',~I, ft,,117'7- Pr~~") I' Y éí{:F ,r" \ . ... \ \ \ \ RESOLUTION NO. 50-86 CANCELLATION OF UNCOLLECTIBLE PERSONAL PROPERTY TAXES WHEREAS, the Jefferson County Treasurer has submitted a list of uncollectible personal property taxes along with a request for permission to cancel said taxes and a reason for her deter- minations defined for each person or corporation listed; and WHEREAS, said Treasurer has stated that she had made diligent search and inquiry for goods and chattels wherewith to make such taxes and was unable to make or collect the same; NOW, THEREFORE, BE IT RESOLVED, that the Board of Jeffer- son County Commissioners is hereby satisified that the attached list of personal property taxes submitted and certified uncollectible by the County Treasurer, cannot in fact be collected and are hereby cancelled as per RCW 84.56.240. , t\ t y this 10 day of June, 1986. .....-'*' ATTEST: JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS ~LÇ?~ . J~rman B;G. Brown, Member 7 ~-e-?Î"'-' ennison, "Mëfiibér 'jOt. .~ £.n1 1 (., r~()" n tj 2034 \ \ '\ '\ June 5, 1986 TO: JEFFERSON COUNTY BOARD OF COMMISSIONERS I would like, with your permission, to cancel the following personal property taxes at the June meeting of the Board of Equalization as I have found them uncollectable. The reason for cancellation follows each name. 12 11110 D & J Logging P.O. Box 999 Forks, WA 98331 1980 $5,627.50 Certified to Clallam County in 1982. Talked to the Treasurer's office there and they said it was part of the defunct Lynnwood Leasing. Bob Clark has taxes certified from several counties. LL had a ten acre piece but it never sold in the foreclosure sale in 1984 as there was too much owed against it so now Clallam county owns it. 12 11549 W P P Co. P.O. Box 38 Beaver, WA 98305 1981 853.51 This was a timber sale that Aden Knoph allowed to go on as the company was in bankruptcy at the time. They are no longer in existence and there is no way we can collect it. 10 11499 Music Store 1839 Water St. Port Townsend 1984 45.10 Declared bankruptcy and there were no assets to pay this. No real estate in their name to attach. 30 57145 Jeffery Hammer 3991 Hastings Ave. Port Townsend 1983 1984 198.05 (Same as above) 104.83 Even with the Assessor's office help we cannot find this mobile nor Mr. Hammer. 10 11090 Lane Dental Laboratory 1985 P.O. Box 257 Port Townsend 54.70 Closed up and left town in the night. Several dentists would also like to find them! 10 11729 Shar-Al's 1002 Water St. Port Townsend 1985 73.93 Went out business. No real estate to attach. 10 11768 Starrett House Inn 744 Clay St. Port Townsend 1984 1985 12.40 (Same as above) 10 71007 Tri-City Auto Body 841 Ness Corners Rd. Hadlock, WA 98339 10 11859 Michael S. Watkins P.O. Box 817 Port Townsend 1984 1985 536.63 Went out of business. While it was tied up in court in foreclosure the people being foreclosured on took everything in the middle of the night including the antique gl~ss door knobs and left town. 244.31 (Same as above) 57.03 This business does not exist and the Assessor's office cannot provide me wi th an owner's name. 1986 13.57 All letters and tax statements re- turned. Clerk's office doesn't know where he is or cares where he is . VOL 12 (ACt o 2035 · \ " I hereby certify that the above taxes are uncollectable and request that they be cancelled. Dated this 5th day of June, 1986. â~ .7.,J!~ Frances F.. Hansen, Treasurer Approved by: ~ ¿Í-7Ift John Pitts, Chairman of the Board of County Commissioners ~/~/ £'/ J /~~ B. G. Brown, Commissioner Commi ssioner JûL 12 PACE o 2036 f TIt5e g,4~:).f~'1;}/: 84.56.200 Any person violating the provlslOns of this sectio:1 shall be guilty a gross misdcme2.ner, [l961 c 15 84.. .56.200. Prior: 1925 ex.s. c dC 11; R!<S § 1111 84.56.210 Severance of standing fmher assesseC1 ~1S miliy_ Timber tax may be coi~ected mx. 'W'1Ienever standing timber which hasA>:;n ~,', real estate is severed from th~ land as p¡:rt of wh:cb was so assessed, it may be considered by f1:,e co',mty 25- sessar as personal property, and the county treasurer shall thereafter be entitled to pursue an of the rights :lEd remedies provided by law for the collection of proper~y taxc~ in .t~e co11eot10r, 01' '.axes levied such umber: . 'TO 'lG ed, Thatwhencv:;r the asses- sor elects to treat severed timbe.'" :1:; personalty under the .' f'" . ~ ~ ~',,~ ~rovlslons ~.' tms secllOn, "1C 'mm~matelY no- tice by mal; to the person or persons c;:ìargeG tax of the fact of' his election, and the ~10101J.m of standing against the timber. [1961 ~ 1 t: ~~;4.56.2~D. Prior: 1939 c 206 § 42; 1929 c it § 1; 247-a ' 84.56.220 Lien of personalty t2X foHo,y¡; ;C!§UT?:TICe. In the event of Òe destruction of persona~ r,y f11'e after the date of delinquency of any yeLr, the personal property tax shall attach to a::(: any insurance that may be UpGI1 said '~he in- surer shall pay to the county t:'casur::T fro1~1 thé s:,:d in- surance money aU ~axes, interest a:1'2 cost': that m9.y be òue, and or are a lien against the iÚen';c':l: prope':y so destroyed. [1961 c is § 84.56.220. Prior' 1935 0 ? 5; 1925ex.s. c 130 § 87; RRS § 11248; prier: 1921 C .,í § 1; 19 ¡ 1 c 24 § 3.} 84.56.230 Monthly a¡stribution of taxes collected. On the first dlY of each month the coanty tre25'~rcr shall distribute pro rata, according to ths rate of lev or each fund, the amount collected as consolidated t;;,':L. ing the preceding month, '.end shall certify the S;;.;D.:; the county auditor: ProvÎded, however, the treasurer, at his option, may distribute tn,:; total amount of such taxes collected according to tre ratio that the levy of taxes made for eaÒ tax;ng distr;!:t in the cour,ty bears to such total amount collected. On or before the tenth day of each month the county tre'urer shall tunl over to the respective city treasurers the cities' pro rat£~ share of all taxes collected for the previous month and take receipts therefor in du:\.cate, aEe: shall ce:rti:';v to the city comptroller or other c:f"icer of each such city the amount of ScK taxes ,;0 collected turned over, and shall deliver with such certificate on:: copy of the receipt of the city treasurer therefor. 1973 1st ex.s. c 43 § 1; 1961 c 15 § 84.56.230. Prior: 1925 ex.s. c 130 § 93; RRS § 11254; prior: 1890 p 564 § 95·1 84.56.240'CanceHation of uncoHectible fóer3ûZtaHy taxes. If the county treasurer is unable, for the: ".ant of goods or chattels whereupon to levy, to col:ect dis- tress or otherwise, the taxes, or any part thereof, which may have been assessed upon the personal property of rritle 84 RCW-p 102] ~;t;.:J:'~;: Tnxe~ 2,')' perso~ e-,:" C02poration, or an executor or administra- :'St, rec(~iver, 2ècc01mting officer, agent or fa;::- cc<~, such trea"surer shall file v¡ith '~he county auditor, on '..."e fitst of ,January fc'Jowing, a Est of sm:h taxes, '}lith an of or of the deputy treasurer ..11 the coHcction of said taxes, stating that h:d m2.~;e diligent and inquiry for goods and to mak::;: s:rch taxÿs, and wag r:nable :;0 make or cdlect the S2:,me.. The county aud;,tor shall :'.eliver such list and to the board of county at their first session thereafter, and they Ganc:;' ,;uch taxes 2'; they are:atisfied C2..nnot be 961 c 15 § 8',56,240. Prior: ex.s. C 130 § 11255; . 1899 c 1t·1 § 8; _397 c 71 § 176 § 16; 1893 c ] 24 § 73; 1890 P 562 § 88.] 7'~nalty for wilful nOinceHectiom: or failure H;;t. if any county treasurer shall wil- (' d", ,'c.. :.'e :);" ~:eglect to coilectany taxes assessed upon , where the same is col1ectible, or to :ent list and affidavit, as herein provided, in his next seL;J~ment with the auditor, ~~'~:~ble for the vvhole arnount of such taxes uncoHe-cted, :?,1C the same shall be deducted from his salary and ap- to the several for \-vhidl they were levied. 1 c 15 § 84.56.25'8. Prior: 1925 CLS. c 130 § 95; § 1 ':~256; prior: 89i c 71 § 73; 1893 c 124 § 74; P 563 :~ 9 .] B';;..56.260 ContinuIng :powcr te> coHect taxes. The ,;,(:,¡:;r ~nd duty w levy on properLy and collect any tax 8.D;;, m1paid shall continue in ~md devolve upon t', :':;?SLrer and his successors in office after his re- to tD.è:::ounty auditor, and until the tax is paid; and ¿" ~ warrant attached to the assessment roll shall COl1- · "lie :" r"r~e n,,?' CO"ff'f" au·'ho,.;ty "pon tha +\"'easl'rer to .....!.:....'"-Io .'-.......v \,.< <...J._1;.o. ·)..i:',J,L t'''~ ...~ ,'.J.~ ... ..,,,..... '",,~.' u. . . whom the same was ¡ssuec., ano upon his sJ)~~cessors, In office, to collect ,;ny tax dtit:; and uncollected thereon. Tj'';'s section shall apply to all assessment rolls and the \;¡.rrancs thereto attached. [1961 c 15 § 84.56.260. j~,'X: ! 925 ex.s. c 130 § 96; RRS § 11257; prior: 1897 c 7: S 1893 c 124 § 75.] Court cancellation of person'%!ty taxes six The COU'~¡'.y treasurer of any county of Washington, after he has first received the of the board of county commissioners of such ocunty, through a resolution duly adopted, is hereby ;>-npowered to petition the court in or for his to finally cancel and extinguish the llen any delinquer,t perscrrc ";opcrty tax which ap- Dears on: ',0 tax rolls of his which is more than six years delinquent, which he attests to be beyond hope collection, and the cancellatior: of 'Nl1ich will not im- tho obEgation of any bond issue nor be preciuded by any other legal impediment that might ::lvalidate such c;;\llccllation, The superior court shall have jurisdiction to hear any such 2Gld to enter such Jrder as it shall deem proper in the premises. (1961 c 15 § 84.56.270, P(or: 1945 c 59 § 1.; Rem. Supp. 1945§ 11265-1.] (1983 Ed.)