Information

Type: Deliberation

Department: ASSR - Assessor

Directors' Update: Jan. 10, 2024

Business Meeting: Jan. 16, 2024

Summary:

We are correcting a manifest error of a manufactured home that was moved to another county more than three years ago, and was  missed. In the meantime, the owner has been paying taxes on something they don't own and is not in our county any longer. Per RCW, the Assessor's Office can update values for three years back, but this happened prior to that timeframe. We do have evidence that it was removed and when. We are requesting the legislative authority's permission to abate the values to the tax year when the owner should have no longer been paying. 

Publications:

Cover Letter To:

Additional Copies To: Lynn Richard

Resolution

WHEREAS, RCW 84.48.065 (1)(a) states, "The county assessor or treasurer may cancel or correct assessments on the assessment or tax rolls which are erroneous due to manifest errors in description, double assessments, clerical errors in extending the rolls, and such manifest errors in the listing of the property that do not involve a revaluation of property"; and

WHEREAS, RCW 84.48.065 (1)(b) states, "Except as otherwise provided in this subsection (1)(b), no manifest error cancellation or correction, including a cancellation or correction made due to a definitive change of land use designation, may be made for any period more than three years preceding the year in which the error is discovered. However, a manifest error cancellation or correction may be made for a period more than three years preceding the year in which the error is discovered if authorized by the county legislative authority and the manifest error cancellation or correction would result in a refund or reduction of taxes for a property owner"; and

WHEREAS, RCW 84.48.065 (3) states, "The assessor must issue a supplementary roll or rolls including such cancellations and corrections, and the assessment and levy have the same force and effect as if made in the first instance, and the county treasurer must proceed to collect the taxes due on the rolls as modified"; and

WHEREAS, the assessment rolls have previously been certified in accordance with RCW 84.40.320; and

WHEREAS, the manufactured home listed at 500 Goodrich Rd -- parcel No. 023745006000 -- was verified to have moved out of county in 2016, and advance tax was paid for 2016 and 2017; and

WHEREAS, the manifest error was verified by the Assessor’s Office as having occurred prior to the three years as listed in RCW 84.48.065 (1)(b).

NOW THEREFORE BE IT RESOLVED that correction of the tax rolls be made by the Lewis County Assessor’s Office to be reflected on the 2017, 2018, and 2019 tax years; and

NOW THEREFORE BE IT FURTHER RESOLVED that the tax difference for the aforementioned tax years be refunded to the owner/taxpayer.

DONE IN OPEN SESSION this 16th day of January, 2024.