§ 84.38.110. Duties of county assessor
The county assessor shall:
(1) Immediately transmit one copy of each declaration to defer to the department of revenue. The department may audit any declaration and shall notify the assessor as soon as possible of any claim where any factor appears to disqualify the claimant for the deferral sought.
(2) Transmit one copy of each declaration to defer a special assessment to the local improvement district which imposed such assessment.
(3) Compute the dollar tax rate for the county as if any deferrals provided by this chapter did not exist.
(4) As soon as possible notify the department of revenue and the county treasurer of the amount of real property taxes deferred for that year and notify the department of revenue and the respective treasurers of municipal corporations of the amount of special assessments deferred for each local improvement district within such unit.
[1984 c 220 § 24; 1975 1st ex.s. c 291 § 36.]
Sections: Previous 84.38.040 84.38.050 84.38.060 84.38.070 84.38.080 84.38.090 84.38.100 84.38.110 84.38.120 84.38.130 84.38.140 84.38.150 84.38.160 84.38.170 84.38.180 NextLast modified: April 7, 2009