What is the procedure for assessing and collecting taxes in a municipality?

Taxes are assessed and collected by the municipality in which the entity subject to taxation is located. In the state of Washington, the county assessor is responsible for assessing property taxes on real property, business and occupation taxes on businesses, and personal income taxes on individuals. The county assessor determines the taxable value of all property, businesses, or individuals within the municipality based on the current market value. The county then issues a notice to the entity that is subject to taxes. This notice includes the amount of taxes due for the current year. The due date for the taxes to be paid is typically April 30th. Payment of taxes can be made by either check or money order payable to the Washington State Treasurer. If taxes are paid by mail, the check or money order must arrive prior to the due date. If taxes are not paid by the due date, the county assessor can add penalties and interest to the amount due. In cases where taxpayers are unable to pay their taxes by the due date, the municipality may establish an installment plan. The taxpayer must be able to demonstrate that he or she has the ability to pay the taxes due in full, or the county assessor may file a lien against the taxpayer’s property, if applicable. If the taxes remain unpaid after several attempts by the municipality to collect them, the county assessor may refer the unpaid taxes to a collection agency. The collection agency will attempt to collect the taxes from the taxpayer. If the collection agency is unable to collect the taxes, the matter may be referred to court. The court will determine the outcome.

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What is the procedure for assessing and collecting taxes in a municipality?

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