84.69.080 – Refunds with respect to taxing districts—Not to be paid from county funds.
RCW 84.69.080 Refunds with respect to taxing districts—Not to be paid from county funds. Neither any county nor its officers shall refund amounts on behalf of a taxing district from county funds. [ 1961 c 15 § 84.69.080. Prior: 1957 c 120 § 8.]
84.69.090 – To whom refund may be paid.
RCW 84.69.090 To whom refund may be paid. The payment of refunds shall be made payable, at the election of the appropriate treasurer, to the taxpayer, his or her guardian, executor, or administrator or the owner of record of the property taxed, his or her guardian, executor, or administrator. [ 2013 c 23 § 381; […]
84.69.010 – Definitions.
RCW 84.69.010 Definitions. As used in this chapter, unless the context indicates otherwise: (1) “Taxing district” means any county, city, town, port district, school district, road district, metropolitan park district, water-sewer district, or other municipal corporation now or hereafter authorized by law to impose burdens upon property within the district in proportion to the value […]
84.69.020 – Grounds for refunds—Determination—Payment—Report.
RCW 84.69.020 Grounds for refunds—Determination—Payment—Report. On the order of the county treasurer, ad valorem taxes paid before or after delinquency must be refunded if they were: (1) Paid more than once; (2) Paid as a result of manifest error in description; (3) Paid as a result of a clerical error in extending the tax rolls; […]
84.69.030 – Refunds—Procedure—When claim for an order required.
RCW 84.69.030 Refunds—Procedure—When claim for an order required. (1) Except as provided in this section, no orders for a refund under this chapter may be made except on a claim: (a) Verified by the person who paid the tax, the person’s guardian, executor, or administrator; and (b) Filed with the county treasurer within three years […]
84.69.040 – Refunds may include amounts paid to state, and county and taxing district taxes.
RCW 84.69.040 Refunds may include amounts paid to state, and county and taxing district taxes. Refunds ordered by the county legislative authority may include: (1) A portion of amounts paid to the state treasurer by the county treasurer as money belonging to the state; and also (2) County taxes and taxes collected by county officers […]
84.69.050 – Refund with respect to amounts paid state.
RCW 84.69.050 Refund with respect to amounts paid state. The part of the refund representing amounts paid to the state, including interest as provided in RCW 84.69.100, shall be paid from the county general fund and the department of revenue shall, upon the next succeeding settlement with the county, certify this amount refunded to the […]
84.69.060 – Refunds with respect to county, state, and taxing district taxes.
RCW 84.69.060 Refunds with respect to county, state, and taxing district taxes. Refunds ordered under this chapter with respect to county, state, and taxing district taxes shall be paid by checks drawn upon the appropriate fund by the county treasurer: PROVIDED, That in making refunds on a levy code or tax code basis, the county […]