HomeMy WebLinkAboutUnsigned packet to BOCC PPKITTITAS COUNTY
TREASURER'S OFFICE
AGENDA STAFF REPORT
AGENDA DATE: February 1, 2022
ACTION REQUIRED: Approve Resolution to Cancel Uncollectible Personal Property Taxes
BACKGROUND: Per the requirements outlined in RCW 84.56.240, the Kittitas County
Treasurer is submitting the attached Affidavit for Cancellation of
Uncollectible Personal Property Taxes, and a list of delinquent personal
property taxes for cancellation.
INTERACTION: None
RECOMMENDATION: Approve Resolution to Cancel Uncollectible Personal Property Taxes.
FISCAL IMPACT: If uncollectible tax remains on the tax roll from year to year, it negatively
impacts both the county and taxing district's annual budgets, creating a
false sense of how many tax receivables truly exist when levying taxes for
the following year.
HANDLING: 1 Original - Clerk of the Board
1 Original -Treasurer's Office
ATTACHMENTS: Exhibit A - List of Uncollectible Personal Property Taxes -
Totaling $6,996.98
Exhibit B —Affidavit of Uncollectible Personal Property Taxes
Resolution to Cancel Uncollectible Personal Property Taxes
Letter to Commissioners
LEAD STAFF: Amy Cziske, Treasurer
BOARD OF COUNTY COMMISSIONERS
COUNTY OF KITTITAS, STATE OF WASHINGTON
RESOLUTION
NO. 2022-
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 taxes that are uncollectable; and
WHEREAS, after diligent search and inquiry if the County Treasurer is unable to collect the
personal 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
uncollectable; 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 four years 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 Uncollectable Personal
Property 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 B as beyond hope of collection, are hereby determined to be uncollectable,
and such taxes are hereby canceled from the tax rolls of Kittitas County pursuant to RCW 84.56.240.
DATED this day of , 20
BOARD OF COUNTY COMMISSIONERS
KITTITAS COUNTY, WASHINGTON
Laura Osiadacz, Chair
Clerk of the Board
Cory Wright, Vice Chair
APPROVED AS TO FORM:
Brett Wachsmith, Commissioner
Deputy Prosecuting Attorney
Kittitas County
Office of the County Treasurer
KITT1TAS COUNTY
January 10, 2022
Board of Kittitas County Commissioners
205 W 5th Ave., Suite 108
Ellensburg, WA 98926
Amy Cziske, Treasurer
RE: Cancellation of Uncollectible Personal Property Taxes under RCW 84.56.240
Dear Members of the Board:
RCW 84.56.240 directs the County Treasurer to seek cancellation of personal property 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 personal property 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
personal property taxes, see attached Exhibit A, together with an Affidavit of Uncollectible
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 currently on the county
tax rolls, which are delinquent, no longer active, and beyond hope of collection.
Sincerely,
CUt, [qC,1AMc-e-,
Amy Caiske
Kittitas County Treasurer
Enclosure:
Listing of Uncollectible Personal Property Taxes (ExhibitA)
Affidavit of Uncollectible Personal Property Tax (Exhibit B)
205 West Fifth Ave Ste #102
Ellensburg, Washington 98926
Phone (509) 962-7535 ♦ Facsimile (509) 933-8212
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EXHIBIT B
AFFIDAVIT OF UNCOLLECTIBLE PERSONAL PROPERTY TAX -SUBMITTED 2022
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 County Treasurer, and makes this Affidavit in that capacity. However,
Affiant notes she took office on January 1, 2019. Affiant makes this affidavit based upon what she has
seen, been informed of, or otherwise become aware of since she took office. Affiant makes no statement,
guarantee, or representation as to the quality or diligence of activities and efforts undertaken by the
previous Kittitas County Treasurer, or prior to January 1, 2019.
2. Since January 1, 2019 Affiant assigned her Deputy Treasurers to investigate the collection of tax remaining
on the personal property tax rolls of Kittitas County, 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. That Affiant is informed believes upon diligent investigation by his duly appointed Deputy Treasurers since
January 1, 2019, and swears on her behalf of said Deputy Treasurers, and on Affiant's own behalf, that
said taxes 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 personal
property taxes as uncollectible.
Amy Cziske, Cittitas County Treasurer
205 W Fifth Ave Ste #102
Ellensburg, Washington 98926
Phone (509) 932-7535 * Facsimile (509) 933-8212
STATE OF WASHINGTON j
Ss.
COUNTY OF KITTITAS j
I declare under penalty of perjury that on JG"OW W 209o--), personally appeared before me
Amy Cziske known to me to be Kittitas County Treasurer, who personally signed the above statement with
her own hand. Subscribed and sworn to before me this day of 20.
. .'�F-R G !Votary Pu I
�, (� Residing at 1
���•'°�0TA,Q'°■'Q ' Kittitas County, Washington
Al CcE p.4 ' My Commission Expires: i
' April0 c05 Expires
9036 a _=
WASHY
205 W Fifth Ave Ste #102
Ellensburg, Washington 98926
Phone (509) 932-7535 * Facsimile (509) 933-8212