clark county staff report · a, also attached is the clark county treasurer's affidavit...

DEPARTMENT:

DATE:

CLARK COUNTY STAFF REPORT

Clark County Treasurer's Office

February 6, 2018

REQUESTED ACTION: Approval of a resolution from the Board of County Councilors for the cancellation of delinquent property taxes, assessments and fees for business personal and mobile home property accounts submitted as uncollectable.

l Consent __ Hearing __ County Manager

BACKGROUND Pursuant to RCW 84.56.240, the County Treasurer must submit a list of uncollectable taxes to the Board of County Councilors by the first day of February each year. Additionally, per RCW 84.56.270 the Treasurer's Office requests that the Board of County Councillors approve the attached resolution so that the Treasurer can submit these delinquent accounts to Superior Court as uncollectable.

The Treasurer's Office has performed due diligence and inquiry on the delinquent tax accounts listed in the attached submission and has determined that $114,042 in taxes, assessments and fees should be deemed by the Board as uncollectable. Of the amount submitted, approximately 18.3% or $20,840 is attributable to County funds (General Fund, Road Fund, etc.). The remaining amount of $93,302 represents uncollectable revenues for taxing and special assessment districts within Clark County.

The Treasurer's Office has specific statutory remedies for the collection of delinquent property taxes. For Personal Property, which includes Mobile Homes and Business Personal Property, the Treasurer can distrain (seize) and liquidate business assets for payment of the taxes once the accounts have become delinquent.

Despite these remedies, situations exist in which the Treasurer does not have viable collection solutions beyond statutory remedies. With respect to the accounts listed in this submission, there are no structures to foreclose upon, no assets to distrain, or the taxes billed were due to manifest errors. In some instances, the cost to collect exceeds the value of collection attempts.

Note: Because previous annual submissions to the BOCC were approved during consent hearings and lacked a formal resolution, the Treasurer's Office will be back before the Counsel to request a resolution be approved for these previously approved uncollectable properties. Once these accounts become a full four years delinquent they will be submitted to the Superior Court to permanently extinguish them from the County's tax rolls per RCW 84.56.270.

COUNCIL POLICY IMPLICATIONS None

ADMINISTRATIVE POLICY IMPLICATIONS None

COMMUNITY OUTREACH None

BUDGET IMPLICATIONS

YES NO

Action falls within existing budget capacity but requires a change of purpose wit

Additional budget capacity is necessary arid will be requested at the next supple IfYES, please complete the budget impact statement. IfYES, this action will be referred to the coun council with a recommendation from the coun

BUDGET DETAILS

Local Fund Dollar Amount

Grant Fund Dollar Amount

Account

Company Name

DISTRIBUTION: Board staff will post all staff reports to The Grid. http://www.clark.wa.gov/thegrid/

~ Doug Lashe ::cou::r= i:T~pp«~--Tax Service Manager

..

APPROVED: _________ _ Jim Rumpeltes, Interim County Manager

BUDGET IMPACT ATTACHMENT

Part I: Narrative Explanation

I. A- Explanation of what the request does that has fiscal impact and the assumptions for developing revenue and costing information

Part II: Estimated Revenues

Current Biennium Next Biennium Second Biennium Fund #/Title GF Total GF Total GF Total

Total

II . A- Describe the type of revenue (grant, fees, etc.)

Part III: Estimated Expenditures

III. A - Expenditures summed up

Current Biennium Next Biennium Second Biennium Fund #/Title FTE's GF Total GF Total GF Total

Total

III. B - Expenditure by object category

Current Biennium Next Biennium Second Biennium Fund #/Title GF Total GF Total GF Total Salarv /Benefits Contractual Sunnlies Travel Other controllables Caoital Outlavs Inter-fund Transfers Debt Service

Total

BOARD OF COUNTY COUNCILORS COUNTY OF CLARK, STATE OF WASHINGTON

Resolution No. 2018--0:i.-Olp

A Resolution to Cancel Uncollectable Personal Property Taxes Pursuant to RCW 84.56.240

WHEREAS, RCW 84.56.240 directs the County Treasurer to seek cancellation personal property taxes; and

WHEREAS, when after diligent search and inquiry if the County Treasurer is unable to collect the personal property taxes, for want of goods or chattels whereupon to levy, the County Treasurer is directed by RCW 84.56.240 to file with the County legislative authority a list of said taxes and an Affidavit stating the inability to collect them, asking the County legislative authority to cancel said taxes from the County tax roll as uncollectable; and

WHEREAS, personal property taxes were duly assessed upon the personal property shown on the schedule of personal property appended hereto as Exhibit A; and

WHEREAS, In addition to the schedule of personal property attached hereto as Exhibit A, also attached is the Clark County Treasurer's Affidavit Regarding Uncollectable Personal Property Taxes, Exhibit B, attesting that the Treasurer has made diligent search and inquiry for goods and chattels upon which to collect the taxes identified in Exhibit A and that such taxes are beyond hope of collection.

Ill

Ill

Ill

Ill

NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF CLARK COUNTY COUNCILORS: that the taxes assessed upon the personal property listed on Exhibit A, attached hereto, attested by the County Treasurer in Exhibit B as beyond hope of collection, are hereby determined to be uncollectable, and such taxes are hereby cancelled from the tax rolls of Clark County pursuant to RCW 84.56.240.

ADOPTED on this cd~ay of R Dtuc:J. rr, 2018.

BOARD OF COUNTY COUNCIL Attest:

Approved as to form only: ANTHONY F. GOLIK Prosecuting Attorney ---- . By

eputySeCUtillgAttOfey

CLARK COUNTY, WASHINGTON

By : ~~~~~~~~~~~~~~ Marc Boldt, Chair

By:~~~~~~~~~~~Jeanne E. Stewart, Councilor

EXHIBIT A

Uncollectable Report by Property Type

Property ID

603227000 603227000 603227000 603227000 603227000 603227000 603227000 603227000 603227000

604687000 604687000 604687000 604687000 604687000

605527000

610730000 610730000 610730000

610970000 610970000 610970000 610970000 610970000

611167000

611536000 611536000 611536000 611536000 611536000 611536000 611536000 611536000

611594000 611594000

986036382 986036382

986003298

986003420

986003530 986003530

986003533 986003533 986003533

986003580 986003580 986003580 986003580 986003580

Property Owner Name

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

MH

BPP

BPP

BPP

BPP

BPP

BPP

BPP

BPP

BPP

BPP

BPP

BPP

HAA PAUL & HAA RANDALINE









MCATEE SANDRA

MCATEE SANDRA

MCATEE SANDRA

MCATEE SANDRA

MCATEE SANDRA

HANSEN MATTHEW & HANSEN JENNIFER

PETO GARRY ALLAN

PETO GARRY ALLAN

PETO GARRY ALLAN

CREAGAN EXCAVATING INC





GORBET JACKIE

HORSCH NICHOLAS S

HORSCH NICHOLAS S

HORSCH NICHOLAS S

HORSCH NICHOLAS S

HORSCH NICHOLAS S

HORSCH NICHOLAS S

HORSCH NICHOLAS S

HORSCH NICHOLAS S

LEETCH VIBART

LEETCH VIBART

PEPPERS WILLIAM E JR 1/3 INT

PEPPERS WILLIAM E JR 1/3 INT

NOBEL MARK R

HICKS RUTHE

BALDWIN VIEW MARKET INC

BALDWIN VIEW MARKET INC

J & R PAVING INC

J & R PAVING INC

J & R PAVING INC

KB BOOKKEEPING LLC

KB BOOKKEEPING LLC

KB BOOKKEEPING LLC

KB BOOKKEEPING LLC

KB BOOKKEEPING LLC

Submitted for approval: 1 /31 /2018

Base Taxes Comment

2008 2009 2010 2011 2012 2013 2014 2015 2016 Subtotal :

2009 2010 2011 2012 2016 Subtotal:

2017 Subtotal:

2015 2016 2017 Subtotal :

2012 2013 2014 2015 2016 Subtotal:

2017

$12.24 $12.39 $11 .17 $16.44 $12.93 $12.57 $14.58 $34.00 $12.50

$138.82

$5.89 $16.03 $19.49 $15.69 $12.50 $69.60

$21 .36 $21.36

$6.29 $18.46 $5.77

$30.52

$302.64 $306.43 $293.00 $291.32 $12.50

$1,205.89

$5.08 Subtotal: $5.08

2008 2009 2010 2011 2012 2015 2016 2017 Subtotal:

2014 2016 Subtotal:

2016 2017 Subtotal:

2017 Subtotal:

2016 Subtotal:

2016 2017 Subtotal:

2009 2010 2011 Subtotal:

2011 2012 2013 2014 2015

$10.71 $11 .16 $11 .54 $16.97 $12.66 $47.13 $18.58

. $6.24

$134.99

$346.95 $12.50 $359.45

$466.95 $415.16 $882.11

. $22.41 $22.41

$61 .67 $61.67

$25.59 $11 .98 $37.57

$2,305.43 $2,924.56 $2,874.43 $8,104.42

$10.11 $10.46 $11 .20 $10.63 $19.91

Property Destroyed, Party Not Found









Property Dissipated, Party Not Found





Property Destroyed , Party Not Found




Manifest Errors

Manifest Errors

Manifest Errors

Manifest Errors

Manifest Errors














Cost to Find Party and Collect Tax More than Tax Owed












986003580 BPP KB BOOKKEEPING LLC 2016 $21 .98 Property Dissipated, Party Not Found

986003580 BPP KB BOOKKEEPING LLC 2017 $9.11 Property Dissipated, Party Not Found

Subtotal: $93.40

986003651 BPP MOBY DUCK INC 2017 $740.16 Property Dissipated, Party Not Found

Subtotal: $740.16

986005025 BPP PALENA WANDA 2017 $1 ,415.07 Property Dissipated, Party Not Found

Subtotal: $1,415.07

986005041 BPP RHODES COLLEGES INC 2016 $5,219.25 Undersecured Discharged Bankruptcies, Party Not Found Subtotal: $5,219.25

986008663 BPP PAPER PEOPLE LLC 2011 $636.91 Manifest Errors

986008663 BPP PAPER PEOPLE LLC 2012 $1 ,824.07 Manifest Errors

986008663 BPP PAPER PEOPLE LLC 2013 $2,259.95 Manifest Errors

986008663 BPP PAPER PEOPLE LLC 2014 $721 .24 Manifest Errors

Subtotal: $5,442.17

986009448 BPP ACTION VOCATIONAL RESOURCES INC 2017 $34.67 Cost to Find Party and Collect Tax More than Tax Owed

Subtotal: $34.67

986010331 BPP WUBBEN BROTHERS INC 2010 $31 ,994.95 Property Dissipated, Party Not Found

986010331 BPP WUBBEN BROTHERS INC 2011 $17,211 .80 Property Dissipated, Party Not Found

986010331 BPP WUBBEN BROTHERS INC 2012 $1,496.20 Property Dissipated, Party Not Found

986010331 BPP WUBBEN BROTHERS INC 2013 $1 ,724.37 Property Dissipated, Party Not Found

Subtotal: $52,427.32

986010483 BPP ELECTRO INC 2017 $2,816.49 Property Dissipated, Party Not Found

Subtotal: $2,815.49

986010682 BPP BANK OF CLARK COUNTY 2009 $7,493.38 Property Dissipated, Party Not Found

Subtotal: $7,493.38

986012448 BPP NEW MEXICO LINDO INC 2015 $19.84 Cost to Find Party and Collect Tax More than Tax Owed

986012448 BPP NEW MEXICO LINDO INC 2016 $24.23 Cost to Find Party and Collect Tax More than Tax Owed

986012448 BPP NEW MEXICO LINDO INC 2017 $11 .30 Cost to Find Party and Collect Tax More than Tax Owed

Subtotal: $55.37

986013773 BPP SPRINGTIME ONLY 2009 $59.33 Property Dissipated, Party Not Found


986013773 BPP SPRINGTIME ONLY 2011 . $81 .62 Property Dissipated, Party Not Found







Subtotal: $718.45

986014227 BPP ASHMEAD EDUCATION INC 2016 $911 .31 Undersecured Discharged Bankruptcies, Party Not Found

Subtotal: $911.31

986017332 BPP SIERRA PACIFIC MORTGAGE COMPANY INC 2009 $136.44 Property Dissipated , Party Not Found

986017332 BPP SIERRA PACIFIC MORTGAGE COMPANY INC 2010 $131 .78 Property Dissipated, Party Not Found

986017332 BPP SIERRA PACIFIC MORTGAGE COMPANY INC 2011 $159.17 Property Dissipated, Party Not Found

986017332 BPP SIERRA PACIFIC MORTGAGE COMPANY INC 2012 $141 .80 Property Dissipated, Party Not Found





Subtotal: $1,035.04

986018096 BPP STEWART TITLE OF WEST WASHINGTON INC 2016 $80.16 Cost to Find Party and Collect Tax More than Tax Owed

Subtotal: . $80.16

986018605 BPP LEHPHILLIPS INC 2017 $66.30 Cost to Find Party and Collect Tax More than Tax Owed

Subtotal: $66.30

986018608 BPP SHAPE U LLC 2012 $122.09 Property Dissipated, Party Not Found



986018608 BPP SHAPE U LLC 2015 $63.46 Property Dissipate.d, Party Not Found

986018608 BPP SHAPE U LLC 2016 $72.57 Property Dissipated , Party Not Found

BPP Subtotal: $382.06

986018634 BPP A TOUCH OF ATHENS INC AT HIDDEN HOUSE 2012 $117.42 Property Dissipated, Party Not Found



986018634 BPP A TOUCH OF ATHENS INC AT HIDDEN HOUSE 2015 $121 .81 Property Dissipated, Party Not Found

986018634 986018634

986019505 986019505 986019505 986019505 986019505 986019505 986019505

986020437

986020517

986020909 986020909 986020909

986021762 986021762

986021779 986021779

986022419 986022419

986023474 986023474

986024088

986024233 986024233 986024233

986024569

986024633 986024633 986024633 986024633 986024633 986024633

986024671 986024671 986024671 986024671 986024671 986024671 986024671

986024761 986024761 986024761 986024761 986024761 986024761 986024761

986024919

BPP BPP

BPP BPP

BPP BPP

BPP BPP BPP

BPP

BPP

BPP BPP

BPP

BPP BPP

BPP BPP

BPP BPP

BPP

BPP

BPP

BPP BPP

BPP

BPP

BPP BPP

BPP BPP BPP

BPP

BPP

BPP BPP

BPP BPP BPP BPP

BPP BPP BPP BPP

BPP BPP BPP

BPP

A TOUCH OF ATHENS INC AT HIDDEN HOUSE

A TOUCH OF ATHENS INC AT HIDDEN HOUSE

MONZON MICHELLE A MONZON MICHELLE A MONZON MICHELLE A

MONZON MICHELLE A

MONZON MICHELLE A MONZON MICHELLE A MONZON MICHELLE A

ROSS ELECTRIC COMPANY

DANIEL I NEWMAN MD ND MSOM INC

EXCLUSIVE TANNING CO EXCLUSIVE TANNING CO EXCLUSIVE TANNING CO

MIKE KLOEBER RACING SERVICES INC MIKE KLOEBER RACING SERVICES INC

M H LOANS CORPORATION M H LOANS CORPORATION

MANZYUK VIKTOR I MANZYUK VIKTOR I

JULIANS HAIR SALON INC JULIANS HAIR SALON INC

BATTERIES & BANDS INC

GRASS MAN LAWN CARE LLC GRASS MAN LAWN CARE LLC

GRASS MAN LAWN CARE LLC

PARADOX NORTHWEST ASSOCIATES

CROUSE CAMRON D

CROUSE CAMRON D CROUSE CAMRON D CROUSE CAMRON D CROUSE CAMRON D CROUSE CAMRON D

GE SERVICES INC

GE SERVICES INC GE SERVICES INC GE SERVICES INC GE SERVICES INC GE SERVICES INC GE SERVICES INC

AR WADE LLC AR WADE LLC ARWADELLC AR WADE LLC AR WADE LLC AR WADE LLC AR WADE LLC

J & R REAL ESTATE LLC

2016 2017 Subtotal:

2011 2012 2013 2014 2015 2016 2017 Subtotal:

2017 Subtotal:

2017 Subtotal:

2015 2016 2017 Subtotal:

2016 2017 Subtotal:

2016 2017 Subtotal:

2016 2017 Subtotal:

2008 2009 Subtotal:

2017 Subtotal:

2014 2015 2016 Subtotal:

2017 Subtotal:

2009 2010 2011 2012 2013 2014 Subtotal:

2011 2012 2013 2014 2015 2016 2017 Subtotal:

2010 2011 2012 2013 2014 2015 2016 Subtotal:

2017 Subtotal:

$118.19 $101 .00 $704.60

$67.81 $66.02 $65.96 $60.83 $63.60 $62.08 $44.68

$430.98

$645.93 $645.93

$85.25 $85.25

$100.31 $216.06 $159.96 $476.33

$101 .94 $85.50

$187.44

$45.72 $25.65 $71.37

$21 .28 $7.27 $28.55

$1,982.17 $1,807.78 $3,789.95

$232.60 $232.60

. $77.15 $71.23 $61 .61

$209.99

$32.86 $32.86

$14.16 $183.58 $166.56 $139.24 . $95.34 $95.63

$694.51

$258.46 $33.35 $78.49 $68.24 $67.15 $63.17 $46.54

.$615.40

$157.90 $176.88 $142.90 $119.96 $91.71 $78.70 $64.46

$832.51

$7.17 . $7.17




Property Dissipated, Party Not Found Property Dissipated, Party Not Found


Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found










Undersecured Discharged Bankruptcies

Undersecured Discharged Bankruptcies





Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found


Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found

Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found


986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2012 $420.34 Property Dissipated, Party Not Found 986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2013 $377.31 Property Dissipated, Party Not Found 986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2014 $271 .42 Property Dissipated, Party Not Found 986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2015 $211 .34 Property Dissipated, Party Not Found 986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2016 $180.64 Property Dissipated, Party Not Found 986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2017 $115.67 Property Dissipated, Party Not Found

Subtotal: $1,676.72

986025376 BPP SUNBRIDGE CAPITAL INC 2010 $456.13 Undersecured Discharged Bankruptcies

Subtotal: $456.13

986025631 BPP SURF COWBOY INC 2017 $622.74 Undersecured Discharged Bankruptcies, Party Not Found Subtotal: $622.74

986025726 BPP TBT FITNESS INC 2016 $77.75 Property Dissipated, Party Not Found 986025726 BPP TBT FITNESS INC 2017 $76.33 Property Dissipated, Party Not Found

Subtotal: $164.08

986028046 BPP GLOBAL BUSINESS CENTER INC 2017 $598.80 Property Dissipated, Party Not Found

Subtotal: $698.80

986029147 BPP OLSENDAINES PC 2017 $17.98 Cost to Find Party and Collect Tax More than Tax Owed Subtotal: $17.98

986029566 BPP ARPE LIMITED LIABILITY COMPANY 2017 $27.61 Cost to Find Party and Collect Tax More than Tax Owed Subtotal: $27.61

986029568 BPP AHMED ENTERPRISES LLC 2012 $1 ,217.18 Property Dissipated, Party Not Found




986029568 BPP AHMED ENTERPRISES LLC 2016 $861 .92 Property Dissipated, Party Not Found

986029568 BPP AHMED ENTERPRISES LLC 2017 $594.38 Property Dissipated, Party Not Found

Subtotal: $6,411.91

986030079 BPP CURVES 2014 $372.70 Property Dissipated, Party Not Found




Subtotal: $1,243.46

986030612 BPP ABSOLUTE HEAL TH & WELLNESS LLC 2016 $32.69 Property Dissipated, Party Not Found

986030612 BPP ABSOLUTE HEAL TH & WELLNESS LLC 2017 $410.58 Property Dissipated, Party Not Found

Subtotal: $443.27

986031892 BPP DOBBINS KEVIN J 2015 $94.67 Property Dissipated, Party Not Found



Subtotal: $672.16

986032118 BPP PANGEA MOTORS LLC 2016 $50.01 Cost to Find Party and Collect Tax More than Tax Owed

986032118 BPP PANGEA MOTORS LLC 2017 $35.82 Cost to Find Party and Collect Tax More than Tax Owed

Subtotal: $85.83

986032339 BPP VERBENA SALON INC 2015 $75.45 Property Dissipated, Party Not Found



Subtotal: $226.02

986034399 BPP JENKS & ASSOCIATES LLC 2016 $62.90 Cost to Find Party and Collect Tax More than Tax Owed

Subtotal: $62.90

986034700 BPP URBAN WOLVES LLP 2016 $64.69 Property Dissipated, Party Not Found

986034700 BPP URBAN WOLVES LLP 2017 $52.75 Property Dissipated, Party Not Found

Subtotal: $117.44

986034988 BPP CRESCOMAX LLC 2016 $128.87 Property Dissipated, Party Not Found

986034988 BPP CRESCOMAX LLC 2017 $133.60 Property Dissipated, Party Not Found

Subtotal: $262.47

986035000 BPP JG'S ADULT CARE HOME LLC 2016 $100.79 Manifest Errors

986035000 BPP JG'S ADULT CARE HOME LLC 2017 $90.76 Manifest Errors

Subtotal: $191.56

986037286 BPP BUCKYS PIZZA INC 2016 $888.54 Property Dissipated, Party Not Found

986037286 BPP BUCKYS PIZZA INC 2017 $823.74 Property Dissipated, Party Not Found

Subtotal: $1,712.28

986037396 BPP HIGH SPIRITS INC 2017 $148.14 Property Dissipated, Party Not Found

Subtotal: $148.14

986037453 BPP THE UTILE BOOKKEEPER LLC

Uncollectable report summary

TOTAL BPP TOTALMH TOTAL

ACCTS 56

9 65

STATEMENTS 152 36 188

2017 Subtotal:

DOLLARS $111,194.60

$2,847.82 $114,042.42

$61 .01 $61.01


EXHIBIT B

I, DOUG LASHER, states and declares as follows:

1. I am over the age of 18 years and am competent to testify. I am the elected Clark

County Treasurer and I have served in this capacity since *4r. I make this declaration

based on personal knowledge.

2. Pursuant to RCW 84.56.270 and for the reasons set forth herein, I request that the

Clark County Board of Councilors cancel certain delinquent property taxes that I have

determined are uncollectible, which amounts are reflected in Exhibit A.

3. I have employed my staff, utilized County resources and utilized the reasonable

means at my disposal in an attempt to collect the taxes specified in Exhibit A, and I find them to

be beyond all hope of collection. Such reasonable means of collection may have included but

was not limited to: mailing tax statements and delinquency notices to all known addresses of

record; making personal phone calls in an attempt to locate debtors: conducting internet

searches; reviewing court and newspaper documentation such as obituaries, estate filings, jail

records, bankruptcy filings, and divorce decrees; communicating with other government agencies

such as the State Department of Revenue, State Department of Licensing, the IRS, the Social

Security Administration, and the United States Department of Defense; conducting impromptu

on-site visits in an effort to communicate with property owners; and the use of other

miscellaneous search tools as appropriate.

4. Upon examination, I find that the cancellation of these taxes and their associated

liens will not impair the obligation of any bond issue, nor is the cancellation precluded by any

known legal impediment which would invalidate this cancellation.

I declare under penalty of perjury under the laws of the State of Washington that the

foregoing is true and correct.

EXECTUED ___ 17/~:z.-"-=&:>/,_/""""2==-l'/~/~e~::::;::.'.'-=2:...:..0.::..18~,::_in::...V ancouver, Washington. I 7

Doug Lasher,

clark county staff report · a, also attached is the clark county treasurer's affidavit...

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