HomeMy WebLinkAboutSpecial Council March 31 1992 1130 am1 WHATCOM COUNTY COUNCIL
2 Special Meeting
3 March 31, 1992
4 The meeting was called to order by Council Chairperson Daniel Warner at 11:30 a.m.
5 in the Council Chambers, 2nd floor, 1000 N. Forest.
6 Present Absent
7 Bob Imhof Dennis Vander Yacht
8 Ken Henderson
9 Marge Laidlaw
10 Barbara Brenner
11 Larry Harris
12 1. A RESOLUTION ADOPTING A FUNDING MECHANISM FOR THE
13 COUNTY -WIDE FLOOD CONTROL ZONE DISTRICT AND
14 AUTHORIZING COLLECTION OF CHARGES (AB92 -106)
15 Topics discussed: Whether or not to assess roads; the One for One Consolidation
16 rule; how to charge people who own condominiums; how to charge those who own a time
17 share in a condo; how to bill "no value" parcels; minimal parcel value; setting a minimum
18 tax of ten dollars; whether or not to charge property owners in the City of Bellingham;
19 having a special meeting with the City and the County regarding flood funding; how /what
20 to charge those who own mobile homes and boats; billing personal property and mobile
21 homes assessed as personal property; senior exemptions; what statements to use; special-
22 reports from the Treasurer; use of the 1992 tax rolls; should there be a way to cancel an
23 assessment; how to assess inconsequentially small parcels; how to charge timberland; how
24 to charge agricultural land; the accounts receivable role; eliminating mineral rights; the
25 hiring of additional staff for the assessors office and the need for additional computer
26 equipment; what type of additional work will need to be done; the date for the initial
27 mailing.
28 Comments were made by: Laidlaw; Brenner; Imhof; Warner; Henderson; Council
29 Budget and Program Analyst Bob Woods; Executive Shirley Van Zanten; Information
30 Services Manager George Reid; Treasurer Barb Cory; Assessor Keith Willnauer; Program
31 Analyst Linda Irvin; Prosecuting Attorney Randy Watts.
32 There was discussion as to whether the roads should be assessed.
33 IMHOF MOVED TO EXCLUDE THE ROADS FROM THE PER PARCEL
34 CHARGE.
35 The motion carried unanimously.
36 There was discussion of whether to use the current use value or fair market value for
'7 the assessment base.
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IMHOF MOVED TO BASE THE ASSESSMENT ON THE CURRENT USE
VALUE.
The motion carried unanimously.
The One for One Consolidation rule was discussed.
IMHOF MOVED TO FOLLOW THE ONE FOR ONE CONSOLIDATION RULE.
The motion carried unanimously.
There was discussion of how to charge condominium owners.
HENDERSON MOVED TO TREAT THE CONDOMINIUM OWNER AS A
PARCEL OWNER.
The motion carried unanimously.
There was discussion of eliminating the charge for parcels valued under $1500.
BRENNER MOVED TO ELIMINATE THE CHARGE ON PARCELS VALUED
AT $0- $1500.
The motion carried 5 -1, with Laidlaw against.
There was discussion of whether or not property owners in the City of Bellingham
should be charged.
HENDERSON MOVED TO ASSESS ALL INCORPORATED AND
UNINCORPORATED AREAS WITHIN THE COUNTY, INCLUDING THE CITY OF
BELLINGHAM.
The motion carried unanimously.
There was discussion of charging owners of personal property and mobile homes
assessed as personal property.
LAIDLAW MOVED THAT PERSONAL PROPERTY, MOBILE HOMES
ASSESSED AS PERSONAL PROPERTY AND LEASE HOLD INTERESTS BE
EXEMPTED.
The motion carried unanimously.
There was discussion of how to charge seniors who qualify for a Senior Citizen Tax
Exemption.
Minutes, 3/31/92, Page 2
1 HENDERSON MOVED THAT SENIORS WHO QUALIFY FOR A SENIOR TAX
2 EXEMPTION BE ALLOWED TO COMBINE PARCELS FOR THE PURPOSE OF
3 COLLECTING THIS CHARGE.
4 The motion carried unanimously.
5 There was discussion of which would be the easiest and most efficient tax roll to use
6 for collection in 1992.
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8 WARNER MOVED TO USE THE EASIEST TAX ROLL AVAILABLE FOR
9 COLLECTING IN 1992. -
10 The motion carried unanimously.
11 The possibility of omitting mineral interests was discussed.
12 HENDERSON MOVED TO OMIT THE CHARGE ON MINERAL RIGHT
13 INTERESTS AS THEY STAND ALONE.
14 The motion carried unanimously.
15 There was discussion of timber rights and assessing charges for timberland.
16 HENDERSON MOVED THAT THE ASSESSED CHARGE BE BASED ON THE
17 CURRENT USE VALUE OF THE TIMBERLAND.
18 The motion carried 4 -2.
19 There was discussion of how to assess the charges for agricultural land.
20 HENDERSON MOVED TO USE THE CURRENT USE VALUE TO ASSESS
21 THE CHARGES FOR AGRICULTURAL LAND.
22 The motion carried unanimously.
23 The meeting was adjourned at 11:45.
24 WHATCOM COUNTY COUNCIL
25 ATTEST: WHATCOM COUNTY, WASHINGTON
27 Dana ro - ' , t Jerk Daniel M. Warne f, Chairman
Minutes, 3/31/92, Page 3