Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.69.010 Definitions.
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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 t…
RCW 84.69.020 Grounds for refunds—Determination—Payment—Report.
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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;(4) Paid as a re…
RCW 84.69.030 Refunds—Procedure—When claim for an order required.
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(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 after the due …
RCW 84.69.040 Refunds may include amounts paid to state, and county and taxing district taxes.
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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 for taxing districts.[ 1991 c 245 s 33; 19…
RCW 84.69.050 Refund with respect to amounts paid state.
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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…
RCW 84.69.060 Refunds with respect to county, state, and taxing district taxes.
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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 treasurer may make an adjustm…
RCW 84.69.070 Refunds with respect to taxing districts—Administrative expenses—Disposition of funds upon expiration of refund orders.
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Refunds ordered with respect to taxing districts, including interest as provided in RCW 84.69.100, shall be paid by checks drawn by the county treasurer upon such available funds, if any, as the taxing districts may have on deposit in the county treasury, or in the event such fun…
RCW 84.69.080 Refunds with respect to taxing districts—Not to be paid from county funds.
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Neither any county nor its officers shall refund amounts on behalf of a taxing district from county funds.[ 1961 c 15 s 84.69.080. Prior: 1957 c 120 s 8.]
RCW 84.69.090 To whom refund may be paid.
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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 s 381; 1961 c 15 …
RCW 84.69.100 Refunds shall include interest—Written protests not required—Rate of interest.
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Unless otherwise stated, refunds of taxes made pursuant to RCW 84.69.010 through 84.69.090 shall include interest from the date of collection of the portion refundable: PROVIDED, That refunds on a state, county, or district-wide basis shall not commence to accrue interest until s…
RCW 84.69.110 Expiration date of refund orders.
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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 245…
RCW 84.69.120 Action on rejected claim—Time for commencement.
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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 date of the filing of the cl…
RCW 84.69.130 Claim prerequisite to action—Recovery limited to ground asserted.
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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 the claim for refund.[ 1961 …
RCW 84.69.140 Interest shall be allowed on amount recovered.
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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 entry of judgment, and such accrued inte…
RCW 84.69.150 Refunds within sixty days.
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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 proper…
RCW 84.69.160 Chapter does not supersede existing law.
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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 s 84.69.160. Prior: 1957 c 120 s 16.]
RCW 84.69.170 Payment under protest not required.
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The remedies herein provided shall be available regardless of whether the taxes in question were paid under protest.[ 1961 c 15 s 84.69.170. Prior: 1957 c 120 s 17.]
RCW 84.69.180 Property tax authority for funding refunds and abatements.
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(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 the county treasur…