84.69.110 – Expiration date of refund orders.
RCW 84.69.110 Expiration date of refund orders. Every order for refund of ad valorem taxes promulgated by the county treasurer or county legislative authority under authority of this chapter as hereafter amended shall expire and be void three years from the date of the order and all unpaid checks shall become void. [ 1991 c […]
84.69.120 – Action on rejected claim—Time for commencement.
RCW 84.69.120 Action on rejected claim—Time for commencement. If the county treasurer rejects a claim or fails to act within six months from the date of filing of a claim for refund in whole or in part, the person who paid the taxes, the person’s guardian, executor, or administrator may within one year after the […]
84.69.130 – Claim prerequisite to action—Recovery limited to ground asserted.
RCW 84.69.130 Claim prerequisite to action—Recovery limited to ground asserted. No action shall be commenced or maintained under this chapter unless a claim for refund shall have been filed in compliance with the provisions of this chapter, and no recovery of taxes shall be allowed in any such action upon a ground not asserted in […]
84.69.140 – Interest shall be allowed on amount recovered.
RCW 84.69.140 Interest shall be allowed on amount recovered. In any action in which recovery of taxes is allowed by the court, the plaintiff is entitled to interest on the taxes for which recovery is allowed at the rate specified in RCW 84.69.100 from the date of collection of the tax to the date of […]
84.69.150 – Refunds within sixty days.
RCW 84.69.150 Refunds within sixty days. Notwithstanding any other laws to the contrary, any taxes paid before or after delinquency may be refunded, without interest, by the county treasurer within sixty days after the date of payment if: (1) Paid more than once; or (2) The amount paid exceeds the amount due on the property […]
84.69.160 – Chapter does not supersede existing law.
RCW 84.69.160 Chapter does not supersede existing law. This chapter is enacted as a concurrent refund procedure and shall not be construed to displace or supersede any portion of the existing laws relating to refunding procedures. [ 1961 c 15 § 84.69.160. Prior: 1957 c 120 § 16.]
84.69.170 – Payment under protest not required.
RCW 84.69.170 Payment under protest not required. The remedies herein provided shall be available regardless of whether the taxes in question were paid under protest. [ 1961 c 15 § 84.69.170. Prior: 1957 c 120 § 17.]
84.69.180 – Property tax authority for funding refunds and abatements.
RCW 84.69.180 Property tax authority for funding refunds and abatements. (1) Taxing districts other than the state may levy a tax upon all the taxable property within the district for the purpose of: (a) Funding refunds paid or to be paid under this chapter, except for refunds under RCW 84.69.020(1), including interest, as ordered by […]
84.70.010 – Reduction in value—Abatement—Formulas—Appeal—Physical improvements to qualifying single-family dwellings.
RCW 84.70.010 Reduction in value—Abatement—Formulas—Appeal—Physical improvements to qualifying single-family dwellings. (1) If, on or before December 31 in any calendar year, any real or personal property placed upon the assessment roll of that year is destroyed in whole or in part, or is in an area that has been declared a disaster area by the […]
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; […]