Ordinance 2809-04 - Laserfiche WebLink

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. Referendum provisions. To the extent RCW 35.21.706 is applicable, the citizens of the city of Everett are put on notice that this chapter 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 the Charter Article XI shall be the special initiative procedure adopted in this chapter pursuant to RCW 35.21.706. Section 3. Savings Clause. The enactment of this ordinance shall not affect any case, proceeding, appeal or other matter currently before any Court or in any way modify any obligation, right or liability, civil or criminal, which may be in existence on the effective date of this ordinance or as may exist by virtue of any of the ordinances herein amended or repealed. Section 4. Severability Clause. 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 herefrom of any such portion as may be declared invalid. Section 5. Codifiction Changes. 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 sriviner's/clerical errors, references, ordinance numbering, secton/subsection numbers and nay references thereto. Section 6. Effective Date. This ordinance shall take effect as of December 31, 2004. Section 7: The provisions of Ordinance No. 2583-02 are re.-: ed as of December 31, 2004. Vttl RA TEP . NSON, Mayor ATT ST: i ; Q� CITY CLERK Passed: 12-15-04 Valid: 12-15-04 Published: 12-21-04 Effective: 12-31-04 14