HomeMy WebLinkAboutres2021-006Whatcom County COUNTY COURTHOUSE
311 Grand Avenue, Ste #105
f Bellingham, WA 98225-4038
(360) 778-5010
Agenda Bill Master Report
File Number: AB2021-067
File ID: AB2021-067 Version: 1 Status: Approved
File Created: 01/15/2021 Entered by: BBowman@co.whatcom.wa.us
Department: Treasurer's Office File Type: Resolution
Assigned to: Council Finance and Administrative Services Committee Final Action: 02/09/2021
Agenda Date: 02/09/2021 Enactment #: RES 2021-006
Primary Contact Email: bbowman@co.whatcom.wa.us
TITLE FOR AGENDA ITEM:
Resolution cancelling uncollectible personal property taxes
SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE:
RCW 84.56.240 requires that the treasurer shall file with the county legislative authority (county
council) a list of uncollectible personal property taxes.
HISTORY OF LEGISLATIVE FILE
Date: Acting Body: Action: Sent To:
02/09/2021 Council Finance and Administrative RECOMMENDED FOR
Services Committee APPROVAL
Aye: 3 Browne, Byrd, and Frazey
Nay: 0
Absent: 0
02/09/2021 Council APPROVED
Aye: 7 Browne, Buchanan, Byrd, Donovan, Elenbaas, Frazey, and Kershner
Nay: 0
Absent: 0
Attachments: Proposed Resolution, Exhibit A, Exhibit B
Whatcom County Page 1 Printed on 211012021
PROPOSED BY: Treasurer
INTRODUCTION DATE: 02/09/2021
RESOLUTION NO. 2021-006
CANCELLING UNCOLLECTIBLE PERSONAL PROPERTY TAXES
WHEREAS, RCW 84.56,240 requires that the treasurer shall file with the county
legislative authority (county council) a list of uncollectible personal property taxes; and
WHEREAS, Council action is required to formally cancel the uncollectible personal
property tax;
NOW, THEREFORE, BE IT RESOLVED by the Whatcom County Council that the
uncollectible personal property tax, attached hereto as Exhibit A & B, is hereby cancelled.
APPROVED this 9th day of Febr
f
ATTEST ,
C
Dana Brown -Davis, Clerk of the Council
+F
f
APPROVED AS TO FORM:
uary 20 21
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, WASHINGTON
Ba ry B chanan, Council Chair
/s/ Royce Buckingham via electronic approval / lb
Royce Buckingham, Civil Deputy Prosecutor
Page l
Exhibit A
Parcel Numbers
(Business) Equipment and Machinery
PARCEL/PID
NAME AND ADDRESS
REASON
YR
AMOUNT
TOTAL
3103
Family Christian Stores LLC
Bankruptcy
2017
328.83
1712 Front St
2018
321.97
Lynden, WA 98264
650.80
173347
NYP Bar & Grill
Bankruptcy
2016
2241.24
902 N State St #106
2017
1695.85
Bellingham, WA 98225
2018
1506.88
5443.97
7391
Old Country Buffet
Bankruptcy
2016
2075.48
1 Bellis Fair Pkwy #714
2017
2130.77
Bellingham, WA 98226
4206.25
12561
lVitamin World
Bankruptcy
2018
146.97
8174 Guide Meridian
Lynden, WA 98264
146.97
178088
Sports Authority #548
Bankruptcy
2016
7149.51
20 Bellis Fair Pkwy
2017
6341.44
Bellingham, WA 98226
13490.95
12749
NYP Bar & Grill
Bankruptcy
2016
594.53
8874 Bender Rd #101
2017
429.88
Lynden, WA 98264
2018
405.37
1429.78
3071
Family Christian Stores LLC
Bankruptcy
2017
686.72
3560 Meridian St #101
2018
638.20
Bellingham, WA 98225
1324.92
11085
Mia & Maxx Hair Studio #4739
Assignment for the benefit of
Creditors (ABC) - Roy Kim
administrator confirmed there were
no funds avail for secondary lien
holders. Primary was still owed
$3,000,000
2020
107.75
1 Bellis Fair Pkwy
Bellingham, WA 98225
107.75
2916
Ronald C Hardesty, P.C.
retired 2018
2017
11.08
119 N Commercial St #540
2018
14.81
Bellingham, WA 98225
2019
6.56
32.45
3620
Orange Julius
business closed 2017
2017
204.94
1 Bellis Fair Pkwy #515
Bellingham, WA 98225
204.94
3911
Towne Painting
total loss - no assets due to fire in 201
2017
112.70
2116 Queen St
Bellingham, WA 98229
112.70
4586
Brian Boyd DC
business closed in 2013
2015
12.92
1313 E Maple St #105
Bellingham, WA 98225
12.92
5151
Something Different Salon
business closed in 2016
2016
77.97
4260 Cordata Pkwy #102
Bellingha, WA 98226
77.97
5827
IStevenson McCulloch CPAS INC
business liquidated in 2018
2018
93.53
1951 Main St
Ferndale, WA 98248
93.53
6797
Spectrum Management LLC
05/14/2015 Secretary of State issued
a Certificate of Revocation no longer
authorized to conduct business in
Washington State
2014
77.30
Various Lease
2015
87.27
Whatcom County
2016
97.08
2017
116.24
2018
139.72
2019
137.38
2020
158.37
813.36
8096
Pyramid Engineering
DOR & SOS no UBI match means close
2018
109.40
5507 Salish Rd
Property deleted 10/24/2019 per DOR
2019
88.95
Blaine, WA 98230
198.35
8176
Spectrum Management LLC
05/14/2015 Secretary of State issued
a Certificate of Revocation no longer
authorized to conduct business in
Washington State
2014
65.14
Various Lease
2015
71.25
Whatcom County
2016
77.51
2017
92.09
2018
110.55
2019
108.75
2020
125.33
650.62
11551
Birchwood Women's Health PS
business closed 12/2017
2017
413.49
905 Squalicum Way #104
2018
517.29
Bellingham, WA 98225
930.78
11781
Lester & Hyldahl PLLC
Sec of State administratively
dissolved for non -filing 2018; new PS
Inc formed in 2018
2017
41.62
119 N Commercial St #175
2018
88.93
Bellingham, WA 98225
130.55
11796
A Bail Bond Service Inc
2019 asset list nothing listed owner
noted has not been in Whatcom
County for over 3 years; DOR & SOS
both have Mount Vernon locations
only
2016
24.47
306 Flora St
2017
29.45
Bellingham, WA 98225
2018
34.85
2019
31.68
120.45
12152
Book Fare Cafe
business closed 05/03/2018
2018
369.95
1200 11th St
2019
365.23
Bellingham, WA 98225
735.18
12250
Blue Moon Hair Salon
business closed 2017
2017
443.27
1208 Tenth St
Bellingham, WA 98225
443.27
177624
Black Pearl Restaurant
Business closed in 2015
2016
261.88
202 E Holly St #117
Bellingham, WA 98225
261.88
177626
Blaine Harbor Dental
business closed May 2017
2018
43.14
215 Marine Dr
2019
102.38
Blaine, WA 98230
145.52
177834
Liquor and Tobacco
Per DOR & SOS closed 2016
2018
120.79
1873 Main St #5
Ferndale, WA 98248
120.79
178969
Top Shelf Cannabis
Closed on 12/02/2017 - DOR
marijuana license no longer listed
2016
955.29
3863 Hannegan Rd
2017
1143.68
Bellingham, WA 98226
2018
1374.56
3473.53
180066
Taste of India
Sold in June 2018
2017
342.30
3930 Meridian St #107
2018
405.03
Bellingham, WA 98226
2019
393.90
1141.23
180087
Tandoori Bites
Sold in April 2017
2017
1068.37
505 32nd St #104
2018
1284.06
Bellingham, WA 98225
2352.43
180096
Topnuggs
Per SOS business closed 06/27/2019
2018
849.51
5373 Guide Meridian 4C1-2
2019
758.47
Bellingham, WA 98226
1607.98
180100
Valley Coffee
Owner mailed 2020 asset list with
note closed as of 11/03/2019
2017
32.30
2018
77.91
2019
56.45
2020
64.37
231.03
180130
IStonebreaker Growers
business closed early 2018; 1-205
license was cancelled
2017
464.90
2425 Salashan Loop Bldg 2
2018
583.47
Ferndale, WA 98248
1048.37
TOTAL WRITE-OFF
41741.22
41741.22
Exhibit B
Mobile Home Parcel Numbers
Improvements Only
PARCEL/PID
NAME AND ADDRESS
REASON
YR
AMOUNT
TOTAL
144170
James L & Edna L Counter
0 value
2013
9.34
7904 Santa Fe Trail
2014
8.98
Maple Falls, WA 98266
1969 Tamarack 56 x 12
2015
9.02
2016
9.08
20171
9.29
2018
11.39
2019
8.40
65.S0
87524
Jeffrey B Friedl
demolished June 2018
2018
44.58
4005 Aldergrove Rd #15
Ferndale, WA 98248
1978 Barrington 66 x 14
44.58
91806
Jessica M Simmons
destroyed by fire 06/01/2017
2017
48.61
6481 Aldrich Rd
Bellingham, WA 98226
1971 Elcar 52 x 24
48.61
176908
Kathy M Reidell
04/01/2019 appraiser discovered
2017
15.34
478 Cain Lake Rd #A060
PM no longer on property
2018
16.39
Sedro Woolley, WA 98284
1979 Travelaire P/M 36 x 8
2019
13.85
45.58
122882
John Williams
per park owner this PM moved
2017
27.41
4700 Alderson Rd #65
after 11/2019
2018
61.41
Blaine, WA 98230
1991 Seaview P/M/ 34 x 8
2019
52.63
141.45
177064
Frank & Candice Demarinis
04/01/2019 appraiser discovered
2018
48.07
478 Cain Lake Rd #E042
PM no longer on property
2019
25.38
Sedro Woolley, WA 98284
Aljo P/M 30 x 8
73.45
TOTAL WRITE-OFF
419.17
419.17