HomeMy WebLinkAboutRes-2019-054 Amend 2019-034BOARD OF COUNTY COMMISSIONERS
COUNTY OF KITTITAS
STATE OF WASHINGTON
A RESOLUTION AMENDING RESOLUTION 2019-34 REGARDING THE CANCELLATION
OF MOBILE HOME TAXES PURSUANT TO RCW 84.56.240
Whereas:
Whereas:
RESOLUTION NO. 2019 -054
Kittitas County Resolution 2019-34 authorized the cancellation of certain
personal property taxes from the county tax rolls as uncollectible;
The Kittitas County Treasurer has subsequently been made aware of new
information that certain personal property tax accounts, as set forth in attached
Exhibit A, that were listed in Kittitas County Resolution 2019-34 may actually still
be collectible, even though they are more than one year delinquent;
NOW, THEREFORE, BE IT RESOLVED, the Kittitas County Board of County Commissioners
amends Kittitas County Resolution 2019-34 to remove the personal property tax account(s)
listed in Exhibit A from the cancellation list, as they might still be collectible.
APPROVED, this f 1 ~ay of ef)~~ , 2019, at Ellensburg, Washington .
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
ABSENT
Exhibit A
687236 1911 SR 970 #5 Roll Year Tax Interest Fees Tota l
'"Mobile removed from site Rappier, Curtis 1911 HWY 970 #5 Cle Elum, WA 98922 No 2018 $1 8.1 5 ~3.63 $4 54.23 $476.01
Total $18.15 $3.63 S4sa .2_3 $47§.0l
921535 1911 SR 970 #12
* Mobile removed from site Cooper, Cynthia 1911 HWY 970 #12 Cle Elum, WA 98922 No 2016 $24.81 $10.92 $454.23 $489.96
2017 $24.73 $7 .91 $32.64
2018 $2728 $5 .46 S32 .74
Tota l $7 6.82 $24.29 $454.2-3 $555.34
900236 2900 S Canyon Rd #58 Terry, Charlotte 2900 Canyon Rd #58 Ellensburg, WA 98926 No 2018 $157 .40 $31.48 $454.23 S643.11
*Mobile r~Jnoved from situs Total $157.40 $31 .4 8 $454 .23 $643.11
BOARD OF COUNTY COMMISSIONERS
COUNTY OF KITTITAS, STATE OF WASHINGTON
RESOLUTION . /
NO . 2019--g:?1
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.
I 'f,.,L 20 J t1 J -
BOARD OF COUNTY COMMISSIONERS
KITTITAS 'COUN · WASHINGTON
ABSENT
APPROVED AS TO FORM :
Deputy Pro secuting Attorney
Kittitas County
Office of the County Treasurer
Amy Cziske, Treasurer
January 24, 2019
Board of Kittitas County Commissioners
205 W 5th 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 authority to
cancel said taxes from county tax rolls as uncollectible. No statement, guarantee, or representation
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 uncollectible
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,
AmyCziske
Kittitas County Treasurer
Enclosures:
Listing of Un collectible Mobile Home Taxes (Exhibit A)
Affidavit of Uncol/ectible Mobile Home Tax {Exhibit BJ
205 Wes1 Fifth Ave Ste lil02
F.llenshu1'g, Washington 98926
Phone (509) 962-7 535 • F~csim ile (509) 933-82 I 2
Exhibit "A"
1Jn~o ntt1.1'bl<i Mobile Home Taxes -S,ibmittcd fa·a,mv 2019 • J11tel£.StCaltu lated tluough J&nu:"ry 2019
Farcel ~ Situs Acldreu OwnefName IJl,>l!l~r; Address Clw, .s;m , 2!11 Ow~ Rc•I f'nlpeny? kon v,..., ,.~x lnlB~~t Fee< Total
480836 600 S Ruby St. #10 1r~io, Adriana M 602 E 8th Ave Kennewick, WA 99336 No 200a ™·9l $90,90 $5,2.40 $778.23
• Did not sell 2018 Mobile Auction 2009 $62.83 $80.42 $1Q3.25
2010 $63.95 $74.18 $'..38.13
2011 $65.60 $68.<2 $133.82
2012 $73.02 $67.18 5140.20
2013 $77.37 $51 .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
2fil3 $oi:t.49 suo $53.39
ron:r $7SS'.6l. Sfr.20.73 Sn?,',C s2 . .o,;:_74
521535 905 W Cascade Ct. #34 Hill, Warran A 910W 15th St Ellensburg, WA 98926 Ne 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 S49.10 $87.46
2010 $39.05 $45.30 $84,35
2011 $40.06 $41.66 $81,72
2012 $44.45 $40.89 $85.34
2D13 $47.10 $37.68 $84.78
2014 $48.65 $33.08 $ Bl, 73
2015 $51.10 $28.62 $79.72
2016 $53.7S $23.65 $77.dO
2017 $55.59 $17.79 $73.38
20lt S~S.91 !';~.7~ .SSI p
Tou r s:;s1-2a S4SQ.a! ss1 •. .:r: Sl .liK~S
767236 2600 E Sparks Rd #10 Yoder, Bob G Etux 106 Lynwood Ottumwa, IA 52501 No 2006 $188.54 $309.2, $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.S7 $419.61
2010 $175.91 $204.06 $379.97
2011 $189.61 5197.19 $386.80
2012 $199.42 $183.47 $38Z.B9
2013 $218.78 $175.02 $393.80
2014 $224.93 $15 2.95 $377.BB
2015 $246.53 $138.06 $384,59
2016 $241.27 $106.16 $347.43
2017 $239.54 $75.65 $316.19
21,-U S·21:6.~; SS3.2i S319.72
rorijl $4656_;g5 SUR1.7 4 ~i: JD s.s,~:;.c.1
14008 1200 E University Way ~ 2 Barton, Jerold D 1200 E University Way ~2 Ellensburg, WA 98926 No 2017 Sll.40 5'3.65 $H.OS
.MQi);le de_mQlished i-ota.1 Sll..4 9 S3.65 __il5,1iS
241736 1200 E University Way #24 Barron, Hector 1200 E University Way #SO Ellensburg, WA 98926 No lO!? S!Ul ~10.BS S44.J5
•rran e1 spact! v.,c ant. no trailer TCNi Sl3.9 :t-S!0.85 s,~.16
11641 7221 Manastash Rd Perez, Alice M Etvir 7221 Manastash Rd Ellensburg, WA 98926 No 2017 $120.45 $38.54 $158.99
'Mobile demolished 20.18 Sll.9..U .s n.S4 $143.06
To ta l $.239.67 SS2.'!-! SO.c.'.> SlO'l.OS
18681 905 W Cascade Ct #21 Hull, Lee & Grace 905 W Cascade Ct ~21 Ellensbur@, WA 98926 No 2012 $111,14 5102.25 $213.39
• Mobile burnt 2013 $117.75 $94.20 $211.95
2014 $121.61 $82.69 $204 .30
2015 $127.74 $71.Sl $199 .27
2016 $134,37 $59.12 $193 .49
2017 Sl38.S'a s~.1s .$1 81.!3
Total S]Sl.59 S.4~.9" SO .CJ Sl .20S.$S
18649 1020 McDonald Rd #13 Nestor, Julius A 1020 McDcm1ld Rd #13 de Elum, WA 98922 No 2018 $30.0.8 ssm SlS,l 0
•~clii~ml$jlli8 fIO/TI ,\Wl Total siO.!J'S SS.02. S:06..lO
No
664536 1200 E University Way US Almonte, Alma R PO Box 1444 Ellensburg, WA 98926 201.7 $20'.15 $6.4:o s~:i,.n Si.3>,IB
• Mllbilil missin & fro m situs ToUl S10..1S 5,£.45 $~.$ S»S.61
687236 1911 SR 970 US Rap pier; Curtis 1911 HWV 970 #5 Cle Elum, WA 98922 No im '$'1_!.l.S S-3.6.l s,~4.n 5,!_7.;;01
'Mob11, removed from site Tol:al -s1a.1s ~3.tn S~5il.23 S416 .0l.
921535 1911 SR 970 Ul2 Cooper, Cynthi~ 1911 HWY 970 #12 Cle Elum, WA98922 No 2016 S24.81 $10.92 $454 ,23 $489 .96
"Mobile rem ov ed from site 2017 $24.73 $7.91 $32.64
2018 .sl'U.8 SS.46 S:U.74
T0 ta! ~7o.ll2 Si:4.29 s~s,_,, SS:i ~.le
900235 2900 s Canyon Rd nsa Terrv, Charlotte 2900 Canyon Rd #58 Ellensburg, WA 98926 No 2018 515 7 . .IO ·sn4a ~a 2l $643 11,
• Mobil!!-;emovM lro:n liM To1;1! Sl57 .40 S3 1. qg S-45.: 23 S6~3.U
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 M o bile Honie Tax Totals by Year Submitted Fe b ru ary 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
Interest Total
$393. 79 $821:82
Interest Total
$368.80 $829 .8 0
Interest Total
$323.05 $798 .14
Interest Total
$285.21 $794.5 1
2016 Taxes Interest Total
$542 .48 $238.33 $7 80.8 1
2017 Taxes
$736 .06
2018 Taxes
$711.86
lnte r·est Total
$235.21 $971.27
Interest Total
$142.38 $854 .211
$5,372.93 $3,962.04 $9,334.97
!Grand Total $9;334.97 l
EXHJBIT B
AFFJDAVIT OF UNCOLLECTIBLE MOBILE HOME TAX-SUBMITTED 2019
STATE OF WASHINGTON )
) ss.
COUNTY OF KITTITAS )
Affiant, Amy Cziske, being first duly sworn, on oath deposes and says:
1. That Affiant is duly elected Kittitas Couryty Treasurer, and makes this A_ffi~avit in that capacity.
However, Affiant notes she took office on January 1, 2019. Mfiant.makes this Affidavit based upon
what she has seen, been informed of, or otherwise beco'rne .a'war~· oi ~ince she took office. Affiant
makes no statement, guarantee, or representation as to the qualiey .9r ,diligence of activities and
efforts undertaken by the previous Kittitas County Treasurer, ol';.·;ior m'l1nifary -1, 2019.
2. Since January 1, 2019, Affiant assigned Deputy Treasurers to inyestigate. the collection of mobile
home tax remaining on the mobile home tax rolls of Kittitas Count'yi which 'had not been collected.
3. After diligent search and inquiry since January 1, 2019, no goods or chattels have been found upon
which to collect said taxes.
4. Affiant is informed and believes 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
taxes set forth on the attached p;iges are uncollectible.
5. That pursu;int 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.
fl;IIU(/JA(:-z1i,;A<.,(&
Amy Cziske,fi<tttitas County Treasurer
Ki I t~lJS County TrE-8.SUl e t 's Office
20~, VV Fiflh A,•e )!(' # J 02
E(icnsburg, \•Vushinglon 98926
Phone ['.,09) ')32-7535' Facsimile (509) 93]-ll212
STATEOFWASHINGTON )
) ss.
COUNTY OF KITTJTAS )
I decla,re under penalty ofperfur:~ that on f@ · 4: ,.7.Q~pe r!\ona lly appenre1I before me f!wiy
·C,:z.i)\l.fJ · kno~n to me to be Kitti tas County T~sur,e11,:who'.p,m,Qn lly s igned rhl? :1bove s tatement
with le-rown hand. Subscribed and sy.,orn to befor e me this..!:lday of F41, . 20S.,.
~ -, J.1/ · .. &ht1t.i~2
Kittitas County Treasurer's Office
205 W Fifth Ave St~ U102
Ellensburg, Washington 98926
Phone (509) 932-7535 • Facsimili, (509) 933-8212