Letter Opinion 1970 No. 040

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                                                                  March 20, 1970
 
 
 
Honorable Jerome L. Buzzard
Thurston County Prosecuting Attorney
310 Court House
Olympia, Washington 98501
                                                                                                               Cite as:  AGLO 1970 No. 40
 
 
Attention:  !ttMr. Hugh Judd
            Deputy Prosecuting Attorney
 
Dear Sir:
 
            We acknowledge receipt of your letter dated March 18, 1970, requesting our opinion on the following question:
 
            ". . .  Do the provisions of RCW 84.56.340 give the County Treasurer the authority to amend the tax rolls between the date of receipt thereof from the County Auditor and the collection of taxes based upon?"
 
                                                                     ANALYSIS
 
            The statute to which you have referred, RCW 84.56.340, establishes a procedure for the payment of property taxes on part of a tract or on an undivided interest therein.  Once that procedure has been followed and the county assessor has certified his division of the assessed valuation of the tract, the statute provides that:
 
            ". . .  The county treasurer, . . . shall duly accept payment and issue receipt on the apportionment certified by the county assessor.  . . ."
 
            We do not view this statute as granting any general authority to a county treasurer to amend the tax rolls between the date of receipt thereof from the county auditor and the collection of taxes based thereon.  Instead, we simply regard this statute as granting authority to a county treasurer to receive, and receipt for, taxes due and payable on a divided portion of a tax tract as described on the original tax rolls.
 
             [[Orig. Op. Page 2]]
            It is hoped that the foregoing will be of some assistance to you.
 
Very truly yours,
 
FOR THE ATTORNEY GENERAL
 
 
Philip H. Austin
Assistant Attorney General