HomeMy WebLinkAboutRes-2019-034 Cancel Mobile Home TaxesBOARD OF COUNTY COMMISSIONERS
COUNTY OF KITTITAS, STATE OF WASHINGTON
RESOLUTION _ /
NO . 2019 --{)J 'f
A Resolution to Cancel Taxes Assessed Upon
Mobile Home Taxes Pursuant to RCW 84.56 .240
WHEREAS, RCW 84.56.240 directs the County Treasurer to seek cancellation of Mobile Home
taxes that are uncollectible; and
WHEREAS, after diligent search and inquiry if the County Treasurer is unable to collect the
mobile home taxes , for want of goods or chattels whereupon to levy, the County Treasurer is directed 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 rolls as
uncollectible; and
WHEREAS, taxes were duly assessed upon personal property shown on the schedule of property
appended hereto as Exhibit A, which personal property taxes are more than one year delinquent, and
which assessments were duly extended on the tax rolls of Kittitas County; and
WHEREAS, attesting to the same and requesting cancellation , in addition to the list attached
hereto as Exhibit A, also attached is the Kittitas County Treasurer's Affidavit of Uncollectible Mobile
Home Tax, Exhibit B, attesting that the Treasurer has made diligent search and inquiry for goods and
chattels upon which to collect said taxes and that such taxes are beyond hope of collection .
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF KITTITAS COUNTY COMMISSIONERS:
that the taxes assessed upon 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 canceled from the tax rolls of Kittitas County pursuant to RCW 84.56 .240.
BOARD OF COUNTY COMMISSIONERS
A BSENT
Vice Chai-rman
APPROVED AS TO FORM :
De puty Pro se cutin g Atto rn ey
Kittitas County
Office of the County Treasurer
Amy Cziske, Treasurer
January 24, 2019
Board of Kittitas County Commissioners
205 W 5 th Ave., Suite 108
Ellensburg, WA 98926
RE: Cancellation ofUncollectible Mobile Home Taxes under RCW 84.56.240
Dear Members of the Board:
RCW 84.56.240 directs the County Treasurer to seek cancellation of mobile home taxes that are
uncollectible. Since taking office on January 1, 2019, diligent search and inquiry has been made and
the County Treasurer is unable to collect the mobile home taxes. For want of goods or chattels
whereupon to levy, the County Treasurer is directed to file with the County Legislative a uthority to
cancel said taxes from county tax rolls as uncollectible. No statement, guarantee, or representation
to th e quality or diligence of activiti es undertaken by the previous Kittitas County Treasurer, or
prior to January 1, 2019, can be made .
Attesting to the same and requesting cancellation, a ttached hereto is a list of the uncoll ectible
mobile home taxes, see attached Exhibit A, together with an Affidavit ofUncollectible Mobile Home
Tax pursuant to RCW 84.56.240, and see attached Exhibit B.
In accordance with RCW 84.56.270, upon approval by the Board of County Commissioners by
resolution duly adopted, the Treasurer will petition the Kittitas County Superior Court to finally
cancel and extinguish the lien of said delinquent mobile home taxes currently on the county tax
rolls, which are delinquent, no longer active, and beyond hope of collection.
Sincerely,
Amy Cziske
Kittitas County Treasurer
Enclosures:
Listing of Uncol/ectible Mobile Home Taxe s (Exhibit A)
Affidavit of Unc o ll ectible Mobile Home Tax (E x hibit BJ
205 We st Fift h Ave Ste# I 02
E lle nsb ur g, Wa sh ing ton 98926
Ph o ne (509) 962 -7535 • Fa cs imile (509) 933-8212
Exhibit "A" Uncollectible Mobile Home Taxes -Submitted January 2019 *Interest Calculated through January 2019 Parcel II Situs Address Owner Name Mailing Address City, State, Zip Own Real Property? Roll Year Tax Interest Fees Total 480836 600 S Ruby St. 1110 Trejo, Adriana M 602 E 8th Ave Kennewick, WA 99336 No 2008 $64.93 $90.90 $622.40 $778.23 • Did not sell 2018 Mobile Auction 2009 $62.83 $80.42 $143.25 2010 $63.95 $74.18 $138.13 2011 $65.60 $68.22 $133,82 2012 $73.02 $67 .18 $140.20 2013 $77.37 $61.90 $139.27 2014 $79,90 $54.33 $134.23 2015 $83.93 $47,00 $130.93 2016 $88.28 $38.48 $126.76 2017 $91.31 $29.22 $120.53 2018 $44.49 $8.90 $53.39 Total $795.61 $620.73 $622.40 $2,038.74 521535 905 W Cascade Ct. 1134 Hill, Warran A 910 W 15th St Ellensburg, WA 98926 No 2007 $44.63 $67 .84 $622.40 $734.87 • Did not sell 2018 Mobile Auction 2008 $39.65 $55.51 $95.16 2009 $38.36 $49.10 $87.46 2010 $39.05 $45.30 $84.35 2011 $40.06 $41.66 $81. 72 2012 $44.45 $40.89 $85.34 2013 $47.10 $37.68 $84.78 2014 $48.65 $33.08 $81.73 2015 $51.10 $28.62 $79,72 2016 $53.75 $23.65 $77.40 2017 $55.59 $17.79 $73.38 2018 $48.81 $9.76 $58.57 Total $551.20 $450.88 $622.40 $1,624.48 767236 2600 E Sparks Rd 1110 Yoder, Bob G Etux 106 Lynwood Ottumwa, IA 52501 No 2006 $188.54 $309.21 $622.40 $1,120.15 • Did not sell 2018 Mobile Auction 2007 $161.52 $245,51 $407,03 2008 $150.43 $210.60 $361.03 2009 $184.04 $235.57 $419.61 2010 $175.91 $204.06 $379.97 2011 $189.61 $197 .19 $386.80 2012 $199.42 $183.47 $382.89 2013 $218.78 $175.02 $393.80 2014 $224.93 $152.95 $377.88 2015 $246.53 $138,06 $384.59 2016 $241,27 $106.16 $347.43 2017 $239.54 $76.65 $316.19 2018 $266.43 $53.29 $319.72 Total $2,686.95 $2,287.74 $622.40 $5,597.09 14008 1200 E University Way 112 Barton, Jerold D 1200 E University Way 112 Ellensburg, WA 98926 No 2017 $11.40 $3.65 $15.05 • Mobile demolished Total $11.40 $3.65 $15.05
241736 1200 E University Way #24 Barron, Hector 1200 E University Way #SO Ellensburg, WA 98926 No 2017 $33.91 $10.85 $44.76 'Trailer space vacant, no trailer Total $33.91 $10.85 $44.76 11641 7221 Manastash Rd Perez, Alice M Etvir 7221 Manastash Rd Ellensburg, WA 98926 No 2017 $120.45 $38.54 $158.99 •Mobile demolished 2018 $119.22 $23.84 $143.06 Total $239.67 $62.38 $0.00 $302.05 18681 905 W Cascade Ct 1121 Hull, Leo & Grace 905 W Cascade Ct 1121 Ellensburg, WA 98926 No 2012 $111.14 $102.25 $213.39 'Mobile burnt 2013 $117.75 $94.20 $211.95 2014 $121.61 $82.69 $204.30 2015 $127.74 $71.53 $199.27 2016 $134.37 $59.12 $193.49 2017 $138.98 $44.15 $183.13 Total $751.59 $453.94 $0.00 $1,205.53 18649 1020 McDonald Rd 1113 Nestor, Julius A 1020 McDonald Rd 1113 Cle Elum, WA 98922 No 2018 $30.08 $6.02 $36.10 • Mobile missing from situs Total $30.08 $6.02 $36.10 No 664536 1200 E University Way #18 Almonte, Alma R PO Box 1444 Ellensburg, WA 98926 2017 $20.15 $6.45 $509.23 $535.83 • Mobile missing from situs Total $20.15 $6.45 $509.23 $535.83 687236 1911 SR 970 #5 Rappier, Curtis 1911 HWY 970 #5 Cle Elum, WA 98922 No 2018 $18.15 $3.63 $454.23 $476.01 • Mobile removed from site Total $18.15 $3.63 $454.23 $476.01 921535 1911 SR 970 #12 Cooper, Cynthia 1911 HWY 970 #12 Cle Elum, WA 98922 No 2016 $24.81 $10.92 $454.23 $489.96 • Mobile removed from site 2017 $24.73 $7.91 $32.64 2018 $27.28 $5.46 $32.74 Total $76.82 $24.29 $454.23 $555.34 900236 2900 5 Canyon Rd #58 Terry, Charlotte 2900 Canyon Rd 1158 Ellensburg, WA 98926 No 2018 $157.40 $31.48 $454.23 $643.11 'Mobile removed from situs Total $157.40 $31.48 $454.23 $643.11 Total Taxes $5,372.93 Total Interest $3,962.04 Total Fees $3,739.12 Grand Total $13,074.09 Total Minus Fees $9,334.97
Exhibit "A"
Uncollectible Mobile Home Tax Totals by Year Submitted February 2019
Prior to 2012 Taxes Interest Total
Totals
$1,509.11 $1 ,975.27 $3,484.38
2012 Taxes
$428.03
2013 Taxes
$461.00
2014 Taxes
$475 .09
2015 Taxes
$509.30
2016 Taxes
$542.48
2017 Taxes
$736.06
2018 Taxes
$711 .86
Interest Total
$393 .79 $821.82
Interest Total
$368 .80 $829 .80
Interest Total
$323 .05 $798.14
Interest Total
$285.21 $794.51
Interest Total
$238.33 $780.81
Interest Total
$235.21 $971.27
Interest Total
$142.38 $854 .24
$5,372.93 $3,962.04 $9,334.97
!Grand Total $9,334.971
EXHIBIT B
AFFIDAVIT OF UNCOLLECTIBLE MOBILE HOME TAX -SUBMITTED 2019
STATE OF WASHINGTON )
) ss.
COUNTY OF KITT IT AS )
1.
2.
3.
Affiant, Amy Cziske, being fir st duly sworn, on oath deposes and says:
That Affiant is duly electe d Kittitas County Treasurer, and makes this Affidavit in that capacity.
However, Affiant notes s he took office on January 1, 2019. Affian _t ;makes this Affidavit bas ed upon
what she has seen, been informed of, or otherwise becdrne a'ware of since she took office. Affiant
makes no statement, guarantee, or representation as to the q\!ali;_'.o'r ,diligence of activities and
efforts undertaken by the previous Kittita s County Treasurer, or;}for to'Ja nd~ry;l, 2019.
Since January 1, 2019, Affiant assigned Deputy Treas urers to investigate· 'the collection of mobile
~ . . '
home tax remaining on the mobile hom e tax rolls of Kittitas County, which ·had not been collected .
After diligent search and inquiry s ince January 1, 2019, no goods or chattels hav e been found upon
which to collect said taxes.
4 . Affiant is informed and believ es upon diligent investigation by his duly appointed Deputy Treasurers
since January 1, 2019, and swears on behalf of said Technician, and on Affiant's own behalf, that said
tax es set forth on the attached pages are uncollectible.
5. That pursuant to the authority granted in RCW 84.56.240, Affiant asks the Board of Kittitas County
Commissioners, as the duly recognized legislative authority of Kittitas County, to cancel said mobile
home taxes as uncollectible.
KittitilS Co un ty Treasurer's Offi ce
20S W Fi ft.h Ave S te Ii 102
Ellensburg, Wash ington 989 2 6
Ph o ne (509) 932-7535 • Facsi m ile (509) 933 -8212
STATE OF WASHINGTON )
) ss.
COUNTY OF KITTITAS J
I d edare under penalty of p erjury th at on r-v:2 4 .201!i_ personally appeared before me AYly ·c.:ir~e ... · known to m e to be Kittita s Co u nty Treasurer" whq personally signed the above statement
with J-e.rown hand . Sub s cribed and sworn to before me this _!l__day of F.eh. . 20.J5J_.
~/~rv Notary Pu 1c /ii
Residing at tl1 Gf'.1SJ:21J,,~
Kittita s County, Washingto?i •
My Commission Expires: H]~'}\ ~ v:V.;2.J
Kittitas County Treasu rer's Office
205 W Fifth Av e Ste #102
Ellensburg, Washington 98926
Phone (509) 932-7535 • Facsim ile (509) 933 -8212