HomeMy WebLinkAboutRes-2019-033 Cancel PP TaxesBOARD OF COUNTY COMMISSIONERS
COUNTY OF KITTITAS, STATE OF WASHINGTON
RESOLUTION
NO . 2019--033
A Resolution to Cancel Taxes Assessed Upon
Personal Property Pursuant to RCW 84 .56 .240
WHEREAS, RCW 84.56 .240 directs the County Treasurer to seek cancellation of Personal
Property taxe s that are uncollectible; 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 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 the Personal Property shown on the schedule of
property appended hereto as Exhibit A, which are more than four years delinquent, and which
asses sments 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 Personal
Property, 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 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 canceled from the tax rolls of Kittitas County pursuant to RCW 84.56.240 .
APPROVED AS TO FORM :
Deputy Pro se cuting Atto rney
&btJA ,#vi///) . 20Jj_ ~ u BOARD OF COUNTY COMMISSIONERS
KITTl'~Y, WASHINGTON
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Cory Wright, Chairman
ABSENT
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
Ellen sburg, WA 98926
RE: Cancellation of Uncollectible Personal Property Taxes under RCW 84.56.240
Dear Memb e rs of the Board:
RCW 84.56.240 directs the County Treasurer to seek cancellation of personal property t axes that
are uncollectible. Since taking office on January 1, 2019, dilig ent search and inquiry has been made
and the County Treasurer is unable to collect the personal property taxes. For want of goods or
chattels whereupon t o levy, the County Treasurer is directed to file with the County Legislative
authority to cancel said taxes from county tax rolls as uncollectible. No s t a tement, guarantee, or
r epresentation to the quality or diligence of activities undertaken by the previous Kittitas County
Treasurer, or prior to January 1, 2019, can be made.
Attesting to the same and requesting cancellation, attached hereto is a list of the uncoll ecti bl e
personal property t axes, see attached Exhibit A, together with an Affid avit of Uncoll ectibl e
Personal Property 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 personal property taxes curre ntly on the county
tax rolls, which are delinqu e nt, no longer a ctive, and beyond hope of collection .
Sincerely,
~~
Amy Cziske
Kittitas County Treasurer
Enclosure :
Listing of Uncollectible Personal Property Taxes (Exhibit A)
Affidavit of Un collectib le Personal Property Ta x (Exhibit BJ
2 0 5 W es t Fi fth A ve S te #102
E ll e n s burg, Wa s hin g to n 9 8 92 6
Pho ne (509 ) 962 -75 3 5 • Fac s imile (5 0 9 ) 933 -821 2
Exhibit "A" Uncollectible Personal Property Taxes• Submitted January 2019 Parcel# Situs Address Owner Name Mailing Address City, State, Zip Own Real Property? Roll Year Tax 881736 N/A Seattle Jam INC. 1800 S Canyon Rd Ellensburg, WA 98926 No •Building demolished, coult not reach real owner for access 14848 N/A •owner deceased Kingcade, Robert E PO Box 151 • Interest calculated through the end of January 2019 S. Cle Elum 98943 No 2017 $935.03 2018 $809.65 Total $1,744.68 2018 $280.13 Total $280.13 Total Taxes Total Interest Grand Total Interest Fees $101.73 $161.93 $263.66 $56.03 $56.03 $2,024.81 $319.69 $2,743.73 $399.23 $399.23 Total $1,036.76 $971.58 $2,008.34 $735.39 $735.39
2017 Taxes
$935 .03
2018 Taxes
$1,089 .78
Exhibit "A"
Uncollectible Personal Property Taxes -Submitted January 2019
Interest Total
$101 .73 $1,036 .76
Interest Total
$217.96 $1,706.97
Totals $2,024.81 $319.69 $2,743.73
j~rand Total $2,743.73 l
EXHIBIT "B"
AFFIDAVIT OF UNCOLLECTIBLE PERSONAL PROPERTY TAX-SUBMITTED 2019
STATE OF WASHINGTON
) ss.
COUNTY OF KITTITAS )
1.
2.
3.
Affiant, Amy Cziske, being first duly sworn, on oath deposes and says :
.,;.,
Th at Affi ant is duly elected Kittitas County Tre asurer, and mc1 _k~i_!/li~ Aff[ciavit in that capacity . However,
Affiant notes she took office on January 1, 2019 . Affiant tn.?:k,ef1J::i[(s3ffidaJt bas ~.d. upon what she ha s
• • ..... 'lll ~ ~-, .. ~
seen, been informed of, or otherwise become aware of smce sfie,tqQkft,lff,jf1;1,Af f1ant makes no statement,
guarantee, or representation as to the quality or diligencG of ¼ti [~sla'n'd:ieffo}ts undertaken by the ~ tr,! ;, (k..OQ ~~ • (h~ .,
previous Kittita s County Treasurer, or prior to January-1, 2.f)l,.~ \ , .e,. ." , .
,,.4¥ ·"" i 8-, ·"'
,, '\~-....... _ ·"~ ~~#. JI, ....
.,., ./1.·,. -•"I"'.
Since January 1, 2019 Affiant assigned her Deputy Treasurers 't<>:lnv.esti!fc!(e tt,e·'col lection of t ax remaining
'1tu ,i,,n1\•· .
on the personal property ta x rolls of Kittitas County, Which had not l:ieeh tollected.
Aft er dili ge nt sea rch and inquiry since January 1, 2019, no goods or chattels have been found upon which
to collect sa id ta xes.
4 . That Affiant is informed believes upon diligent investigation by his duly appointed Deputy Treasurers since
January 1, 2019, and swears on her behalf of sai d Deputy Treasurers, and on Affiant's own behalf, that
said ta xes set forth on the attached pages are uncollecti ble.
5 . That pursuant to the authority granted in RCW 84.56.240, Affiant asks the Board of Kittitas County
Commi ssi oners, as the duly recognized legis lative authority of Kittitas County, to ca nce l said personal
property ta xes as uncollectible.
205 W Fifth Ave Ste #102
Ell e n sburg, W ash in gto n 98926
Phone (509) 932-75 35 * Facs imil e (509) 933 -821 2
STATE OF WASHINGTON
) ss.
COUNTY OF KITTITAS )
205 W Fifth Ave Ste #102
Ellensburg, Washington 98926
Phone (509) 932-7535 * Facsimile (509) 933 -8212