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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 23 of 41 <br />twelve years from the filing of a warrant covering such amount with the clerk of the superior court <br />be transferred back to accounts receivable for the purpose of collection. The Board of County <br />Commissioners, by resolution, may authorize the Treasurer to charge off as finally uncollectible any <br />tax or penalty which it deems uncollectible at any time after twelve years from the date that the last <br />tax return for the delinquent taxpayer was or should have been filed if the Treasurer is satisfied that <br />there are no cost-effective means of collecting the tax or penalty. <br />c. Notwithstanding subsection (a) of this section, the Board of County Commissioners, by resolution, <br />may authorize the Treasurer to charge off any tax owed by a taxpayer under this chapter, including <br />any penalty or interest thereon, if the Treasurer ascertains that the cost of collecting that tax would <br />be greater than the total amount which is owed or likely in the near future to be owed by, and <br />collectible from, the taxpayer. (Ord. 2020-003, 2020; Ord. 2018-007, 2018) <br />3.22.150 Severability. <br />If any provision of this ordinance or its application to any person or circumstances is held invalid, the <br />remainder of the ordinance or the application of the provision to other persons or circumstances is not <br />affected. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.160 General administrative, confidentiality, and enforcement provisions. <br />As allowed by RCW 36.38.020(13), the county adopts and incorporates into this ordinance all of the <br />applicable general administrative, confidentiality, and enforcement provisions contained in RCW <br />82.32.010 through 82.32.340 and 82.32.380, as currently written or as may be amended in the future, <br />except that in all such adopted and incorporated provisions, unless otherwise indicated by the context of <br />said sections, (a) the term "Kittitas County Treasurer" shall be substituted for each reference made in said <br />sections to the "department," the "department of revenue," "any employee of the department," or <br />"director of the department of revenue"; (b) the name of the "Kittitas County" shall be substituted for <br />each reference made in said sections to the "state" or to the "state of Washington"; (c) the term "this <br />ordinance" shall be substituted for each reference made in said sections to "this chapter"; (d) the name of <br />"Kittitas County" shall be substituted for each reference made in said sections to "Thurston county"; and <br />(e) the term "board of county commissioners" shall be substituted for each reference made in said <br />sections to the "director of financial management." (Ord. 2018-007, 2018) <br />Chapter 3.24 <br />CUMULATIVE RESERVE FUNDS <br />Sections <br />3.24.010 Capital projects. <br />3.24.020 Unemployment compensation tax. <br />3.24.030 Repealed. <br />3.24.040 Repealed. <br />3.24.050 Drug enforcement. <br />3.24.010 Capital projects. <br />Closed by Res. 84-96. (Ord. 99-04,1999; Res. 78-64,1978). <br />https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />