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ORDINANCE NO. 3041-07 <br /> AN ORDINANCE of the City of Everett amending Ordinance No. 2809-04 <br /> (2004) [Chapter 3.19 EMC] Administration Provisions for Taxes, to comply with <br /> Chapter 35.102 RCW and Chapter 82.32 RCW. <br /> WHEREAS, Chapter 35.102 RCW requires the Association of Washington Cities <br /> Tax Administration Model Ordinance be amended to adopt certain provisions <br /> identical to State tax provisions applicable to interest payments, Chapter 82.32 <br /> RCW; and <br /> WHEREAS, Chapter 35.102 requires all cities levying taxes to amend their said <br /> Tax Administration Ordinance to reflect the changes mandated in the Association <br /> of Washing Cities Model Ordinance so as to conform to state law, Chapter 82.32. <br /> RCW: <br /> NOW THEREFORE THE CITY OF EVERETT DOES ORDAIN: <br /> Section 1. A NEW SUBSECTION, 3.19.021, is hereby added to Section 1, of <br /> Ordinance 2809-04 (2004)[ EMC 3.19 EMC] which is to read as follows: <br /> 3.19.021 Definitions - References to Chapter 82.32 RCW <br /> Where provisions of Chapter 82.32 RCW are incorporated in 3.19.090 of this <br /> Title, "Department" as used in the RCW shall refer to the "Director" as defined in <br /> 3.19.020 and "Warrant" as used in the RCW shall mean "citation or criminal <br /> complaint." <br /> Section 2. Section 1, Subsection 3.19.090[EMC 3.19.090] of Ordinance 2809- <br /> 04 (2004) which reads as follows: <br /> 3.19.090 Underpayment of tax, interest, or penalty—Interest—Limitations. <br /> A. If, upon examination of any returns, or from other information obtained by <br /> the director, it appears that a tax or penalty less than that properly due has been <br /> paid, the director shall assess the additional amount found to be due and shall <br /> add thereto interest on the tax only. The director shall notify the person by mail of <br /> the additional amount, which shall become due and shall be paid within thirty <br /> days from the date of the notice, or within such time as the director may provide <br /> in writing. <br /> B. 1. For tax liabilities arising after December 31, 1991, and until January 1, <br /> 2005, from the date of the liability to the date of payment, the rate of interest shall <br /> 1 <br />