BILL REQ. #:  S-3100.3 

Read first time 01/17/14.   Referred to Committee on Governmental Operations.

     AN ACT Relating to property tax assessment administration, simplifying procedures for obtaining an order for refund; and amending RCW 84.69.030.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 84.69.030 and 2009 c 350 s 9 are each amended to read as follows:
     (1) Except as provided in this section, no orders for a refund under this chapter ((shall)) may be made except on a claim:
     (((1))) (a) Verified by the person who paid the tax, the person's guardian, executor or administrator; and
     (((2))) (b) Filed with the county treasurer within three years after the due date of the payment sought to be refunded; and
     (((3))) (c) Stating the statutory ground upon which the refund is claimed.
     (2) No claim for an order of refund is required for a refund that is based upon:
     (a) An order of the board of equalization, state board of tax appeals, or court of competent jurisdiction justifying a refund under RCW 84.69.020 (9) through (12);
     (b) A decision by the treasurer or assessor that is rendered within three years after the due date of the payment to be refunded, justifying a refund under RCW 84.69.020; or
     (c) A decision by the assessor or department approving an exemption application that is filed under chapter 84.36 RCW within three years after the due date of the payment to be refunded.