The bill aims to simplify the processes and timelines associated with personal property distraint in Washington State. Key amendments include provisions that allow the county treasurer to cancel uncollectible taxes if it is determined that the cost of collection would exceed the tax amount due. Specifically, the treasurer may cancel taxes after filing a list with the county legislative authority if diligent efforts to collect have failed. Additionally, the bill introduces a new provision that allows for the refund of excess funds from the sale of distrained property to the original owner, provided they apply for it within three years of the sale.

Further changes include the ability for the treasurer to waive outstanding interest and penalties on delinquent taxes for mobile or manufactured homes under certain conditions, such as income qualification and residency requirements. The bill also expands the options for individuals unable to provide satisfactory evidence of vehicle ownership, allowing for the creation of a new certificate of title if the vehicle was purchased at a county treasurer's foreclosure or distraint sale. Overall, these amendments are designed to streamline the collection process and provide clearer guidelines for both treasurers and property owners.

Statutes affected:
Original Bill: 84.56.070, 36.16.145, 46.12.680
Substitute Bill: 84.56.070, 36.16.145, 46.12.680