County treasurer presents annual list of uncollectible personal-property taxes and refunds

Deborah Gardner, Cowlitz County treasurer, presented two routine consent items for commissioners: an affidavit listing uncollectible personal-property taxes the assessor has deleted from the roll, and a report of refunds the treasurer’s office issued during the prior year.

Gardner said state law requires the treasurer to present uncollectible personal-property taxes to the board for removal from the roll, though the county retains limited ability to collect after removal. Chief Deputy Randy Gosselin clarified that after the commissioners sign the resolution removing accounts from the roll the county has four years before pursuing a superior‑court petition to write off the debt permanently; the four‑year clock begins when the board signs the resolution.

Gardner said accounts typically appear on the list after the assessor’s office determines a business has closed or a manufactured/mobile home has been destroyed or removed; the assessor deletes the account when it is no longer assessable. She said the write-off process is triggered by that status rather than by a uniform delinquency interval; the treasurer’s office does routine outreach to try to collect prior to deletion.

On refunds, the treasurer said the total refunds shown in the report were about $844,000 for the year; the total amount recommended for removal as uncollectible personal‑property taxes was about $86,500. Commissioners asked clarifying questions about timing and process and were reminded that some accounts on the list may have been deleted several months earlier when the assessor determined the property was no longer present.

Ending: Both items will be placed on the consent agenda for a routine vote; no policy change was proposed.