Chapter 4.20
PROPERTY TAX

Sections:

Article I. Assessment of Real and Personal Property

4.20.010    Assessor-Treasurer to Prepare Statements of Fair and True Value.

Article II. Reduction of Assessments – Destruction of Property

4.20.020    Application for Reduction – Eligibility.

4.20.030    Application for Reduction – Procedure.

4.20.040    Duty of Assessor-Treasurer.

4.20.050    Request for Hearing.

4.20.060    Abatement Order or Refund.

Article I. Assessment of Real and Personal Property

4.20.010 Assessor-Treasurer to Prepare Statements of Fair and True Value.

A.    The Pierce County Assessor-Treasurer shall each year, upon receipt from the State Department of Revenue of the certificate of the assessed valuation of railroad and/or other companies assessed by the Department and apportioned to the County, distribute the value so certified to the County taxing districts which are entitled to a proportionate value thereof and place the same upon the County assessment rolls.

B.    At this time the County Assessor-Treasurer shall prepare and record statements of the total fair and true value of all taxable real and personal property, including the value of real and personal property assessed and certified to the County Assessor-Treasurer by the State Department of Revenue for each taxing district within or coextensive with the boundaries of the County. The statements of the total fair and true value of all taxable real and personal property within each taxing district shall be compiled from the last completed and balanced assessment rolls of the County preceding the date of preparing such statements.

(Ord. 89-193S § 1 (part), 1990; Ord. 84-54 § 1, 1984; prior Code § 9.18.010)

Article II. Reduction of Assessments – Destruction of Property

4.20.020 Application for Reduction – Eligibility.

Any owner or contract purchaser of real or personal property which has been placed upon the assessment roll as of January 1 of that year and which is destroyed, in whole or in part, or is in an area that has been declared a disaster area by the Governor and has been reduced in value by more than 20 percent may apply for a reduction of assessment. (Ord. 89-193S § 1 (part), 1990)

4.20.030 Application for Reduction – Procedure.

A.    An application for a reduction must be filed within three years of the date of the destruction or reduction in value of real or personal property.

B.    The taxpayer shall notify the Assessor-Treasurer of his or her intention to claim relief in writing, using a form provided by the Assessor-Treasurer and prepared by the State Department of Revenue.

(Ord. 89-193S § 1 (part), 1990)

4.20.040 Duty of Assessor-Treasurer.

Within 30 days after receiving a taxpayer’s claim, the Assessor-Treasurer shall calculate the amount of reduction, if any, to which the taxpayer may be entitled and shall notify the taxpayer of his or her determination. (Ord. 89-193S § 1 (part), 1990)

4.20.050 Request for Hearing.

If the taxpayer disagrees with the determination made by the Assessor-Treasurer, he or she may, within 60 days after receiving a copy of the Assessor-Treasurer’s determination, compute and submit his or her own determination, together with a request for a hearing to the County Board of Equalization. (Ord. 2005-69 §1, 2005; Ord. 89-193S § 1 (part), 1990)

4.20.060 Abatement Order or Refund.

If an abatement is ordered, the Assessor-Treasurer shall make the necessary adjustments to the assessment and tax rolls, and the necessary entries required by the order in the records of his or her office. If any refund is made, the County’s general fund shall be reimbursed from the several taxing districts affected from the next taxes due for distribution to such districts. (Ord. 89-193S § 1 (part), 1990; Res. 17741 § 6, 1975)