Ordinance 3710-19 - Laserfiche WebLink

The director may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the chapters within this title and administered by this chapter for any taxable period(s). Upon approval of such agreement, evidenced by execution thereof by the director and the person so agreeing,the agreement shall be final and conclusive as to the tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact: A. The case shall not be reopened as to the matters agreed upon, or the agreement modified, by the director or the taxpayer; and B. In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded. 3.19.260 Charge-off of uncollectible taxes. The director may charge off any tax, penalty, or interest that is owed by a taxpayer, if the director reasonably ascertains that the cost of collecting such amounts would be greater than the total amount that is owed or likely to be collected from the taxpayer. Charge-offs in excess of five thousand dollars require city council approval. Section 2. Effective Date.This ordinance shall take effect on January 1, 2020. Section 3. Repealer.The provisions of Ordinance No. 2809-04 as amended, Ordinance No. 3041-07 as amended, Sections 2, 3, and 4 of Ordinance No. 3175-10, Ordinance No. 3305-12, Ordinance No. 3385- 14, Ordinance No. 3497-16 as amended, and Ordinance No. 3524-16 are repealed as of January 1, 2020. Section 4. Referendum Provisions.To the extent RCW 35.21.706 is applicable,the residents of the City of Everett are put on notice that this Ordinance is subject to Article XI of the Charter of the City of Everett. Article XI entitles direct legislation and provides procedures which must be followed for exercising the power of initiative or referendum and shall be the special initiative procedure adopted in this chapter pursuant to RCW 35.21.706. Section 5. The City Clerk and the codifiers of this Ordinance are authorized to make necessary corrections to this Ordinance including, but not limited to, the correction of scrivener's/clerical errors, references, ordinance numbering, section/subsection numbers, and any internal references. Section 6. The City Council hereby declares that should any section, paragraph, sentence, clause or phrase of this ordinance be declared invalid for any reason, it is the intent of the City Council that it would have passed all portions of this ordinance independent of the elimination of any such portion as may be declared invalid. ra 2019 ORDINANCE: Tax Administration Page 21 of 22