The bill aims to simplify the processes and timelines related to personal property distraint in Washington State by amending existing laws. Key changes include provisions that allow the county treasurer to cancel uncollectible taxes if it is determined that the cost of collection exceeds the tax amount due. Specifically, the treasurer may cancel such taxes as outlined in RCW 84.56.240 if they believe that the cost of collection would be greater than the tax owed. Additionally, the bill introduces a new requirement for the treasurer to provide a detailed description of the personal property and the associated tax amounts in the distraint papers, while also clarifying the process for refunding excess funds from property sales.

Further amendments include the introduction of a new provision that allows for the creation of a certificate of title for mobile homes, manufactured homes, or park model trailers purchased at a county treasurer's foreclosure or distraint sale when no title can be found. This aims to streamline the ownership verification process for these types of properties. The bill also specifies that the treasurer must waive outstanding interest and penalties on delinquent taxes for qualifying title owners of mobile or manufactured homes, provided certain conditions are met. Overall, these changes are designed to enhance the efficiency of tax collection and property management processes in the state.

Statutes affected:
Original Bill: 84.56.070, 36.16.145, 46.12.680
Substitute Bill: 84.56.070, 36.16.145, 46.12.680
Bill as Passed Legislature: 84.56.070, 36.16.145, 46.12.680
Session Law: 84.56.070, 36.16.145, 46.12.680