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84.55.092 | Protection of future levy capacity. | (1) The regular property tax levy for each taxing district other than the state's levies may be set at the amount which would be allowed otherwise under this chapter if the regular property tax levy for the district for taxes due in prior years beginning with 1986 had been set at the full amount allowed under this chap... |
84.55.100 | Determination of limitations. | The property tax limitation contained in this chapter shall be determined by the county assessors of the respective counties in accordance with the provisions of this chapter: PROVIDED, That the limitation for any state levy shall be determined by the department of revenue and the limitation for any intercounty rural l... |
84.55.110 | Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Calculation of taxes due. | Whenever a withdrawal occurs under RCW 27.12.355 , 35.61.360 , 52.04.056 , or 70.44.235 , restrictions under chapter 84.55 RCW on the taxes due for the library district, metropolitan park district, fire protection district, or public hospital district, and restrictions under chapter 84.55 RCW on the taxes due for the c... |
84.55.120 | Public hearing—Taxing district's revenue sources—Adoption of tax increase by ordinance or resolution. | (1) A taxing district, other than the state, that collects regular levies must hold a public hearing on revenue sources for the district's following year's current expense budget. The hearing must include consideration of possible increases in property tax revenues and must be held prior to the time the taxing district... |
84.55.125 | Limitation adjustment for certain leasehold interests. | For taxes levied for collection in 2002, the limitation set forth in RCW 84.55.010 for a taxing district shall be increased by an amount equal to the aggregate assessed valuation of leasehold interests subject to tax by the district under RCW 84.40.410 , multiplied by the regular property tax levy rate of that district... |
84.55.130 | Inapplicability of limitation to certain multiyear levy periods by port districts. | (1) Except as provided in RCW 53.36.160 (3), RCW 84.55.010 does not apply to a levy under RCW 53.36.160 . (2) For purposes of applying the provisions of this chapter, a levy by or for a port district under RCW 53.36.160 (3) must be treated in the same manner as a separate regular property tax levy made by or for a sepa... |
84.55.135 | Property tax levies or special assessments on dissolved special purpose districts—When authorized. | (1) Except as provided in subsection (2) of this section, if a county dissolves a special purpose district under chapter 36.96 RCW, the county may impose a separate property tax levy or special assessment on the property lying within the former boundaries of the dissolved special purpose district beginning in the first... |
84.56.010 | Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes. | On or before the first Monday in January next succeeding the date of levy of taxes the county treasurer shall establish tax rolls of his or her county as certified by the county assessor for such assessment year, and said rolls shall be preserved as a public record in the office of the county treasurer. The amount of s... |
84.56.020 | Taxes collected by treasurer—Dates of delinquency—Tax statement notice concerning payment by check—Interest—Penalties—Extensions during state of emergency. | Treasurers' tax collection duties. (1) The county treasurer must be the receiver and collector of all taxes extended upon the tax rolls of the county, whether levied for state, county, school, bridge, road, municipal or other purposes, and also of all fines, forfeitures or penalties received by any person or officer fo... |
84.56.022 | Tax statement to show voter-approved levies. | Each tax statement shall show the amount of voter-approved: (1) Regular levies except those authorized in RCW 84.55.050 ; and (2) excess levies. Such amounts may be shown either as a dollar amount or as a percentage of the total amount of taxes.
[ 1995 c 180 s 1 ; 1994 c 301 s 48 .] |
84.56.025 | Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers. | (1) The interest and penalties for delinquencies on property taxes must be waived by the county treasurer if the notice for these taxes due, as provided in RCW 84.56.050 , was not sent to a taxpayer due to error by the county. Where waiver of interest and penalties has occurred, the full amount of interest and penaltie... |
84.56.029 | Payment assistance. | (1) If a taxpayer requests assistance for payment of current year or delinquent taxes, the county assessor, if applicable: (a) May assist the taxpayer in applying for a property tax exemption program under RCW 84.36.379 through 84.36.389 ; (b) May assist the taxpayer in applying for the property tax deferral program un... |
84.56.035 | Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized. | A local government authorized both to impose and to collect any special assessments, excise taxes, or rates or charges may contract with the county treasurer or treasurers within which the local government is located to collect the special assessments, excise taxes, rates, or charges. If such a contract is entered into... |
84.56.050 | Treasurer's duties on receiving rolls—Notice of taxes due. | (1) On receipt of the certification of the tax rolls from the county assessor, the county treasurer must transfer all real and personal property taxes from the rolls to the treasurer's tax roll, and must carry forward to the current tax rolls a memorandum of all delinquent taxes on each and every description of propert... |
84.56.060 | Tax receipts—Current tax only may be paid. | The county treasurer upon receiving any tax paid in cash, shall give to the person paying the same a receipt. The treasurer shall record the payment of all taxes in the treasurer's records by parcel. The owner or owners of property against which there are delinquent taxes, shall have the right to pay the current tax wi... |
84.56.070 | Personal property—Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of—Refund of excess—Mobile or manufactured homes, waiver of interest and penalties. | (1) The county treasurer must proceed to collect all personal property taxes after first completing the tax roll for the current year's collection. (2) The treasurer must give notice by mail to all persons charged with personal property taxes, and if the taxes are not paid before they become delinquent, the treasurer m... |
84.56.075 | Issuance of warrant by court for property subject to distraint. | (1) When there is probable cause to believe that there is property within the county subject to distraint pursuant to RCW 84.56.070 or 84.56.090 , any judge of the superior court or district court in the county in which such property is located may, upon the request of the county treasurer or their deputy, issue a warr... |
84.56.090 | Distraint and sale of property about to be removed, dissipated, sold, or disposed of—Computation of taxes, entry on rolls, tax liens. | (1) Whenever in the judgment of the assessor or the county treasurer personal property is being removed or is about to be removed from the state, or is being dissipated or about to be dissipated, or is being or about to be sold, disposed of, or removed from the county so as to jeopardize collection of taxes, the treasu... |
84.56.120 | Removal of property from county or state after assessment without paying tax. | After personal property has been assessed, it shall be unlawful for any person to remove the personal property subject to tax liens created pursuant to RCW 84.60.010 and 84.60.020 from the county in which the property was assessed and from the state until taxes and interest are paid, or until notice has been given to t... |
84.56.150 | Removal of personalty—Certification of tax by treasurer. | If any person, firm, or corporation removes from one county to another in this state personal property that has been assessed in the former county for a tax that is unpaid at the time of such removal, the treasurer of the county from which the property is removed must certify to the treasurer of the county to which the... |
84.56.160 | Certification of statement of taxes and delinquency. | The treasurer of any county of this state shall have the power to certify a statement of taxes and delinquencies of any person, firm, company or corporation, or of any tax on personal property together with all penalties and delinquencies, which statement shall be under seal and contain a transcript of the tax collecti... |
84.56.170 | Collection of certified taxes—Remittance. | The treasurer of any county of this state receiving the certified statement provided for in RCW 84.56.150 and 84.56.160 , shall have the same power to collect the taxes, penalties and delinquencies so certified as the treasurer has to collect the personal taxes levied on personal property in his or her own county, and ... |
84.56.200 | Removal of timber or improvements on which tax is delinquent—Penalty. | It shall be unlawful for any person, firm or corporation to remove any timber from timbered lands, no portion of which is occupied for farming purposes by the owner thereof, or to remove any building or improvements from lands, upon which taxes are delinquent until the taxes thereon have been paid. Any person violating... |
84.56.210 | Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax. | Whenever standing timber which has been assessed as real estate is severed from the land as part of which it was so assessed, it may be considered by the county assessor as personal property, and the county treasurer shall thereafter be entitled to pursue all of the rights and remedies provided by law for the collectio... |
84.56.220 | Lien of personalty tax follows insurance. | In the event of the destruction of personal property, the lien of the personal property tax shall attach to and follow any insurance that may be upon the property and the insurer shall pay to the county treasurer from the insurance money all taxes, interest and costs that may be due.
[ 1991 c 245 s 21 ; 1961 c 15 s 84.... |
84.56.230 | Monthly distribution of taxes collected. | On the first day of each month the county treasurer shall distribute pro rata to those taxing districts for which the county treasurer also serves as the district treasurer, according to the rate of levy for each fund, the amount collected as consolidated tax during the preceding month: PROVIDED, HOWEVER, That the coun... |
84.56.240 | Cancellation of uncollectible personal property taxes—Cancellation of personal property taxes when the cost of collection exceeds the amount due. | If the county treasurer is unable, for the want of goods or chattels whereupon to levy, to collect by distress or otherwise, the taxes, or any part thereof, or it is the opinion of the treasurer that the cost of such collection and distraint set out in RCW 84.56.070 would cost the county more than the tax amount due, w... |
84.56.250 | Penalty for willful noncollection to file delinquent list. | (1) If any county treasurer willfully refuses to collect any taxes assessed upon personal property, where the same is collectible, or to file the delinquent list and affidavit, as provided in RCW 84.56.300 , the treasurer shall be held, in his or her next settlement with the county legislative authority, liable for the... |
84.56.260 | Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges. | The power and duty to levy on property and collect any tax due and unpaid shall be the responsibility of the county treasurer until the tax is paid; and the certification of the assessment roll shall continue in force and confer authority upon the treasurer to whom the same was issued to collect any tax due and uncolle... |
84.56.270 | Court cancellation of personalty taxes more than four years delinquent. | The county treasurer of any county of the state of Washington, after he or she has first received the approval of the board of county commissioners of such county, through a resolution duly adopted, is hereby empowered to petition the superior court in or for his or her county to finally cancel and completely extinguis... |
84.56.280 | Settlement with state for state taxes—Penalty. | Immediately after the last day of each month, the county treasurer shall pay over to the state treasurer the amount collected by the county treasurer and credited to the various state funds, but every such payment shall be subject to correction for error discovered. If they are not paid to the state treasurer before th... |
84.56.290 | Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list. | Whenever any tax shall have been heretofore, or shall be hereafter, canceled, reduced or modified in any final judicial, county board of equalization, state board of tax appeals, or administrative proceeding; or whenever any tax shall have been heretofore, or shall be hereafter canceled by sale of property to any irrig... |
84.56.300 | Annual report of collections to county auditor. | On the first Monday of February of each year the county treasurer shall balance up the tax rolls as of December 31 of the prior year in the treasurer's hands and with which the treasurer stands charged on the roll accounts of the county auditor. The treasurer shall then report to the county auditor in full the amount o... |
84.56.310 | Interested person may pay real property taxes—Limitation. | Any person being the owner or having an interest in an estate or claim to real property against which taxes have not been paid may pay the same and satisfy the lien at any time before the filing of a certificate of delinquency against the real property. The person or authority who shall collect or receive the same shal... |
84.56.320 | Recovery by occupant or tenant paying realty taxes. | When any tax on real property is paid by or collected of any occupant or tenant, or any other person, which, by agreement or otherwise, ought to have been paid by the owner, lessor, or other party in interest, such occupant, tenant, or other person may recover by action the amount which such owner, lessor, or party in ... |
84.56.330 | Payment by mortgagee or other lienholder. | Any person who has a lien by mortgage or otherwise, upon any real property upon which any taxes have not been paid, may pay such taxes, and the interest, penalty and costs thereon; and the receipt of the county treasurer or other collecting official shall constitute an additional lien upon such land, to the amount ther... |
84.56.335 | Manufactured/mobile home or park model trailer landlord tax responsibility. | (1) Except as provided in subsection (2) of this section, if the landlord of a manufactured/mobile home park takes ownership of a manufactured/mobile home or park model trailer with the intent to resell or rent the same after (a) the manufactured/mobile home or park model trailer has been abandoned; or (b) a final judg... |
84.56.340 | Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal. | Any person desiring to pay taxes upon any part or parts of real property heretofore or hereafter assessed as one parcel, or tract, or upon such person's undivided fractional interest in such a property, may do so by applying to the county assessor, who must carefully investigate and ascertain the relative or proportion... |
84.56.345 | Alteration of property lines—Payment of taxes and assessments. | Every person who offers a document to the auditor of the proper county for recording that results in any division, alteration, or adjustment of real property boundary lines, except as provided for in RCW 58.04.007 (1) and 84.40.042 (1)(c), must present a certificate of payment from the proper officer who is in charge o... |
84.56.360 | Separate ownership of improvements—Separate payment authorized. | In any case where buildings, structures or improvements are held in separate ownership from the fee as a part of which they have been assessed for the purpose of taxation, any person desiring to pay separately the tax upon the buildings, structures or improvements may do so under the provisions of this section, RCW 84.... |
84.56.370 | Separate ownership of improvements—Procedure for segregation of improvement tax. | Such person may apply to the county assessor for a certificate showing the total assessed value of the land together with all buildings, structures or improvements located thereon and the assessed value of the building, structure or improvement the tax upon which the applicant desires to pay. It shall be the duty of th... |
84.56.380 | Separate ownership of improvements—Segregation or payment not to release lien. | A segregation or payment under RCW 84.56.360 and 84.56.370 shall not release the land or the building, structure or improvement paid on from any tax lien to which it would otherwise be subject.
[ 1961 c 15 s 84.56.380 . Prior: 1939 c 155 s 3 ; RRS s 11264-3.] |
84.56.430 | Relisting and relevy of tax adjudged void. | If any tax or portion of any tax heretofore or hereafter levied on any property liable to taxation is prevented from being collected for any year or years, by reason of any erroneous proceeding connected with either the assessment, listing, equalization, levying or collection thereof, or failure of any taxing, assessin... |
84.56.440 | Ships and vessels—Collection of fees and taxes—Delinquent fees and taxes—Extensions during state of emergency—Withholding decal for failure to pay taxes or fees. | (1) The department of revenue shall collect the derelict vessel removal fee imposed under RCW 79.100.180 and all ad valorem taxes upon ships and vessels listed with the department in accordance with RCW 84.40.065 , and all applicable interest and penalties on such taxes and fees. The taxes and derelict vessel removal f... |
84.60.010 | Priority of tax lien. | All taxes and levies which may hereafter be lawfully imposed or assessed are declared to be a lien respectively upon the real and personal property upon which they may hereafter be imposed or assessed, which liens include all charges and expenses of and concerning the taxes which, by the provisions of this title, are d... |
84.60.020 | Attachment of tax liens. | The taxes assessed upon real property, including mobile homes assessed thereon, and other mobile homes as defined in RCW 82.50.010 shall be a lien thereon from and including the first day of January in the year in which they are levied until the same are paid, but as between the grantor or vendor and the grantee or pur... |
84.60.040 | Charging personalty tax against realty. | When it becomes necessary, in the opinion of the county treasurer, to charge the tax on personal property against real property, in order that such personal property tax may be collected, such county treasurer shall select for that purpose some particular tract or lots of real property owned by the person owing such pe... |
84.60.050 | Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use—Effect. | (1) When real property is acquired by purchase or condemnation by the state of Washington, any county or municipal corporation or is placed under a recorded agreement for immediate possession and use or an order of immediate possession and use pursuant to RCW 8.04.090 , such property shall continue to be subject to the... |
84.60.070 | Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use—Segregation of taxes if only part of parcel required. | When only part of a parcel of real property is required by a public body either of the parties may require the assessor to segregate the taxes and the assessed valuation as between the portion of property so required and the remainder thereof. If the assessed valuation of the portion of the property not required exceed... |
84.64.005 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Date of delinquency" means the date when taxes first became delinquent. (2) "Electronic funds transfer" has the same meaning as provided in RCW 82.32.085 . (3) "Interest" means interest and penalties. (4) "... |
84.64.040 | Prosecuting attorney to foreclose on request. | The county prosecuting attorney shall furnish to holders of certificates of delinquency, at the expense of the county, forms of applications for judgment and forms of notice and summons when the same are required, and shall prosecute to final judgment all actions brought by holders of certificates under the provisions ... |
84.64.050 | Certificate to county—Foreclosure—Notice—Sale of certain residential property eligible for deferral prohibited. | (1) Except as provided in subsection (7) of this section, after the expiration of three years from the date of delinquency, when any property remains on the tax rolls for which no certificate of delinquency has been issued, the county treasurer must proceed to issue certificates of delinquency on the property to the co... |
84.64.060 | Payment by interested person before day of sale. | (1) Any person owning a recorded interest in lands or lots upon which judgment is prayed, as provided in this chapter, may in person or by agent pay the taxes, interest and costs due thereon to the county treasurer of the county in which the same are situated, at any time before the day of the sale; and for the amount ... |
84.64.070 | Redemption before day of sale—Redemption of property of minors and legally incompetent persons. | (1) Real property upon which certificates of delinquency have been issued under the provisions of this chapter, may be redeemed at any time before the close of business the day before the day of the sale, by payment, as prescribed by the county treasurer, to the county treasurer of the proper county, of the amount for ... |
84.64.080 | Foreclosure proceedings—Judgment—Sale—Notice—Form of deed—Recording. | (1) The court must examine each application for judgment foreclosing a tax lien, and if a defense (specifying in writing the particular cause of objection) is offered by any person interested in any of the lands or lots to the entry of judgment, the court must hear and determine the matter in a summary manner, without ... |
84.64.120 | Appellate review—Deposit. | Appellate review of the judgment of the superior court may be sought as in other civil cases. However, review must be sought within thirty days after the entry of the judgment and the party taking such appeal shall deposit a sum equal to all taxes, interest, and costs with the clerk of the court, conditioned that the a... |
84.64.130 | Certified copies of records as evidence. | The books and records belonging to the office of county treasurer, certified by said treasurer, shall be deemed prima facie evidence to prove the issuance of any certificate, the sale of any land or lot for taxes, the redemption of the same or payment of taxes thereon. The county treasurer shall, at the expiration of h... |
84.64.180 | Deeds as evidence—Estoppel by judgment. | Deeds executed by the county treasurer, as aforesaid, shall be prima facie evidence in all controversies and suits in relation to the right of the purchaser, his or her heirs and assigns, to the real property thereby conveyed of the following facts: First, that the real property conveyed was subject to taxation at the ... |
84.64.190 | Certified copy of deed as evidence. | Whenever it shall be necessary in any action in any court of law or equity, wherein the title to any real property is in controversy, to prove the conveyance to any county of such real property in pursuance of a foreclosure of a tax certificate and sale thereunder, a copy of the tax deed issued to the county containing... |
84.64.200 | County as bidder at sale—Purchaser to pay all delinquent taxes, interest, or costs. | (1) At all sales of property for which certificates of delinquency are held by the county, if no other bids are received, the county must be considered a bidder for the full area of each tract or lot to the amount of all taxes, interest, and costs due thereon, and where no bidder appears, acquire title in trust for the... |
84.64.215 | Deed recording fee—Transmittal to county auditor and purchaser. | In addition to a five dollar fee for preparing the deed, the treasurer shall collect the proper recording fee. This recording fee together with the deed shall then be transmitted by the treasurer to the county auditor who will record the same and mail the deed to the purchaser.
[ 1991 c 245 s 29 ; 1961 c 15 s 84.64.215... |
84.64.225 | Public auction sale by electronic media. | (1) In lieu of the sale procedure specified in RCW 84.56.070 or 84.64.080 , the county treasurer may conduct a public auction sale by electronic media as provided in RCW 36.16.145 . (2) Notice of a public auction sale by electronic media must be substantially in the following form: TAX JUDGMENT SALE BY ELECTRONIC MEDIA... |
84.68.010 | Injunctions prohibited—Exceptions. | Injunctions and restraining orders shall not be issued or granted to restrain the collection of any tax or any part thereof, or the sale of any property for the nonpayment of any tax or part thereof, except in the following cases: (1) Where the law under which the tax is imposed is void; (2) Where the property upon whi... |
84.68.020 | Payment under protest—Claim not required. | In all cases of the levy of taxes for public revenue which are deemed unlawful or excessive by the person, firm or corporation whose property is taxed, or from whom such tax is demanded or enforced, such person, firm or corporation may pay such tax or any part thereof deemed unlawful, under written protest setting fort... |
84.68.030 | Judgment—Payment—County tax refund fund. | In case it be determined in such action that said tax, or any portion thereof, so paid under protest, was unlawfully collected, judgment for recovery thereof and interest thereon at the rate specified in RCW 84.69.100 from date of payment, together with costs of suit, shall be entered in favor of plaintiff. In case the... |
84.68.040 | Levy for tax refund fund. | Annually, at the time required by law for the levying of taxes for county purposes, the proper county officers required by law to make and enter such tax levies shall make and enter a tax levy or levies for said county tax refund fund, which said levy or levies shall be given precedence over all other tax levies for co... |
84.68.050 | Venue of action—Intercounty property. | The action for the recovery of taxes so paid under protest shall be brought in the superior court of the county wherein the tax was collected or, for actions solely against one county, in any superior court permitted under RCW 36.01.050 , or in any federal court of competent jurisdiction: PROVIDED, That where the prope... |
84.68.060 | Limitation of actions. | No action instituted pursuant to this chapter or otherwise to recover any tax levied or assessed shall be commenced after the 30th day of the next succeeding June following the year in which said tax became payable.
[ 1961 c 15 s 84.68.060 . Prior: 1939 c 206 s 48 ; 1931 c 62 s 6 ; RRS s 11315-6.]
Limitation of action ... |
84.68.070 | Remedy exclusive—Exception. | Except as permitted by RCW 84.68.010 through 84.68.070 and chapter 84.69 RCW, no action shall ever be brought or defense interposed attacking the validity of any tax, or any portion of any tax: PROVIDED, HOWEVER, That this section shall not be construed as depriving the defendants in any tax foreclosure proceeding of a... |
84.68.080 | Action to recover property sold for taxes—Tender is condition precedent. | Hereafter no action or proceeding shall be commenced or instituted in any court of this state for the recovery of any property sold for taxes, unless the person or corporation desiring to commence or institute such action or proceeding shall first pay, or cause to be paid, or shall tender to the officer entitled under ... |
84.68.090 | Action to recover property sold for taxes—Complaint. | In all actions for the recovery of lands or other property sold for taxes, the complainant must state and set forth specially in the complaint the tax that is justly due, with penalties, interest and costs, that the taxes for that and previous years have been paid; and when the action is against the person or corporati... |
84.68.100 | Action to recover property sold for taxes—Restrictions construed as additional. | The provisions of RCW 84.68.080 and 84.68.090 shall be construed as imposing additional conditions upon the complainant in actions for the recovery of property sold for taxes.
[ 1961 c 15 s 84.68.100 . Prior: 1888 c 22 (p 44) s 3; RRS s 957.] |
84.68.110 | Small claims recoveries—Recovery of erroneous taxes without court action. | Whenever a taxpayer believes or has reason to believe that, through error in description, double assessments, or manifest errors in assessment which do not involve a revaluation of the property, he or she has been erroneously assessed or that a tax has been incorrectly extended against him or her upon the tax rolls, an... |
84.68.120 | Small claims recoveries—Petition—Procedure of county officers—Transmittal of findings to department of revenue. | Upon the filing of the petition with the county assessor that officer shall proceed forthwith to conduct such investigation as may be necessary to ascertain and determine whether or not the assessment in question was erroneous or whether or not the tax was incorrectly extended upon the tax rolls and if he or she finds ... |
84.68.130 | Small claims recoveries—Procedure of department of revenue. | Upon receipt of the petition, findings and recommendations the state department of revenue shall proceed to consider the same, and it may require evidence to be submitted and make such investigation as it deems necessary and for such purpose the department of revenue shall be empowered to subpoena witnesses in order th... |
84.68.140 | Small claims recoveries—Payment of refunds—Procedure. | Certified copies of the order of the department of revenue shall be forwarded to the county assessor, the county auditor and the taxpayer, and the taxpayer shall immediately be entitled to a refund of the difference, if any, between the tax already paid and the canceled or reduced or corrected tax based upon the order ... |
84.68.150 | Small claims recoveries—Limitation as to time and amount of refund. | No petition for cancellation or reduction of assessment or correction of tax rolls and the refund of taxes based thereon under RCW 84.68.110 through 84.68.150 may be considered unless filed within three years after the year in which the tax became payable or purported to become payable, unless the reduction or correcti... |
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 t... |
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; (4) Paid as a result of other clerical errors in lis... |
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 after the due date of the payment sought to be refun... |
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 for taxing districts.
[ 1991 c 245 s 33 ; 1961 c 15 s 84.69.040 . Prior: 1957 c ... |
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 county: PROVIDED, That when a refund o... |
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 treasurer may make an adjustment on the subsequent year's property ta... |
84.69.070 | Refunds with respect to taxing districts—Administrative expenses—Disposition of funds upon expiration of refund orders. | 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 funds are insufficient, then out of funds ... |
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 s 84.69.080 . Prior: 1957 c 120 s 8 .] |
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 s 381 ; 1961 c 15 s 84.69.090 . Prior: 1957 c 120 s 9 .] |
84.69.100 | Refunds shall include interest—Written protests not required—Rate of interest. | 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 six months following the date of the fina... |
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 245 s 39 ; 1961 c 15 s 84.69.110 . Prior: ... |
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 date of the filing of the claim commence an action in the superior c... |
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 the claim for refund.
[ 1961 c 15 s 84.69.130 . Prior: 1957 c 120 s ... |
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 entry of judgment, and such accrued interest shall be included in the judgment.
... |
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 as shown on the roll.
[ 1961 c 15 s... |
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 s 84.69.160 . Prior: 1957 c 120 s 16 .] |
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 s 84.69.170 . Prior: 1957 c 120 s 17 .] |
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 the county treasurer or county legislative authority wit... |
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 governor or the county legislative authority and has been reduced in value by more than twent... |
84.70.040 | Arson destroyed property. | No relief under this chapter shall be given to any person who is convicted of arson with regard to the property for which relief is sought.
[ 1987 c 319 s 7 ; 1974 ex.s. c 196 s 6 .]
Severability — 1974 ex.s. c 196: See note following RCW 84.56.020 . |
84.72.010 | State treasurer authorized to receive in lieu payments—Department of revenue to apportion. | The state treasurer is hereby authorized and directed to receive any moneys that may be paid to the state by the United States or any agency thereof in lieu of ad valorem property taxes, and to transfer the same to the respective county treasurers in compliance with apportionments made by the state department of revenu... |
84.72.020 | Basis of apportionment. | Any such moneys so paid to the state treasurer shall be apportioned to the state and to the taxing districts thereof that would be entitled to share in the property taxes in lieu of which such payments are made in the same proportion that the state and such taxing units would have shared in such property taxes if the s... |
84.72.030 | Certification of apportionment to state treasurer—Distribution to county treasurers. | The department of revenue may indicate either the exact apportionment to taxing units or it may direct in general terms that county treasurers shall apportion any such lieu payment in the manner provided in RCW 84.72.020 . In either event the department of revenue shall certify to the state treasurer the basis of appor... |
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