WSR 16-06-067 PROPOSED RULES DEPARTMENT OF REVENUE [Filed February 25, 2016, 1:58 p.m.]
Original Notice.
Preproposal statement of inquiry was filed as WSR 16-02-073.
Title of Rule and Other Identifying Information: WAC 458-18-210 Refunds—Procedure—Interest, is amended to incorporate language from two legislative changes:
Hearing Location(s): Capital Plaza Building, 4th Floor Executive Conference Room, 1025 Union Avenue S.E., Olympia, WA, on April 5, 2016, at 10:00 a.m. Call-in option can be provided upon request no later than three days before the hearing date.
Copies of draft rules are available for viewing and printing on our web site at Rules Agenda.
Date of Intended Adoption: April 12, 2016.
Submit Written Comments to: Mark E. Bohe, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, fax (360) 534-1606, by April 5, 2016.
Assistance for Persons with Disabilities: Contact Mary Carol LaPalm, (360) 725-7499, or Renee Cosare, (360) 725-7514, no later than ten days before the hearing date. For hearing impaired please contact us via the Washington relay operator at (800) 833-6384.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: These amendments incorporate two legislative changes at new subsections (2) and (8) of the rule, respectively.
HB 2446, 2014 regular session (chapter 16, Laws of 2014), states no claim is required for a refund in certain circumstances.
SSB 5276, 2015 regular session (chapter 174, Laws of 2015), states a county legislative authority may authorize a refund on a claim filed more than three years after the due date of the payment sought to be refunded if the claim arises from taxes paid as a result of a manifest error in a description of property.
Statute Being Implemented: RCW 84.69.030.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: [Department of revenue], governmental.
Name of Agency Personnel Responsible for Drafting: Mark Bohe, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 534-1574; Implementation and Enforcement: Marcus Glasper, 1025 Union Avenue S.E., Suite #500, Olympia, WA, (360) 534-1615.
No small business economic impact statement has been prepared under chapter 19.85 RCW. This rule does not impose any new performance requirements or administrative burden on any small business not required by statute.
A cost-benefit analysis is not required under RCW 34.05.328. The proposed rule is not a significant legislative rule as defined by RCW 34.05.328.
February 25, 2016
Kevin Dixon
Rules Coordinator
AMENDATORY SECTION (Amending WSR 10-23-059, filed 11/12/10, effective 12/13/10)
WAC 458-18-210 Refunds—Procedure—Interest.
(1) Refunds provided for by chapter 84.69 RCW are made by the following method: Unless one of the exceptions in subsection (2) of this rule applies, the taxpayer must file a claim for refund with the county. This claim must:
(a) Be verified by the person who paid the tax, his guardian, executor or administrator; and
(b) Be filed within three years after the due date of the payment sought to be refunded; and
(c) State 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.
(3) All claims for refunds must be certified as correct by the county assessor and treasurer and not be refunded until so ordered by the county legislative authority.
(((3))) (4) For all refunds, the rate of interest is set out in WAC 458-18-220. The rate of interest is based upon the date the taxes were paid.
(((4))) (5) Except as provided in subsections (5) and (6) of this section, the interest shall accrue from the time the taxes were paid until the refund is made.
(((5))) (6) Refunds on a state, county or district-wide basis shall not commence to accrue interest until six months following the date of the final order of the court.
(((6))) (7) Refunds may be made without interest within sixty days after the date of payment if:
(a) Paid more than once; or
(b) The amount paid exceeds the amount due on the property as shown on the tax roll.
(8) A county legislative authority may authorize a refund on a claim filed more than three years after the due date of the payment sought to be refunded if the claim arises from taxes paid as a result of a manifest error in a description of property.
(a) A manifest error is defined in WAC 458-14-005, and means an error in listing or assessment that does not involve a property revaluation. A manifest error can be seen, clearly shown, and corrected without applying appraisal judgment in forming a decision and revaluing the property.
(b) An example of a manifest error in the description of property is incorrect square footage listed in an assessment property record. The assessor may correct the error by updating the property record with the correct square footage. The assessed value may change due to correct square footage, but the correction must reference the records and valuation methods applied to similar properties.
(c) Property characteristics determined using appraisal judgment are not manifest errors in the description of the property. Examples of property characteristics that are not manifest errors in property description include, but are not limited to, quality of construction, condition, effective age, view, and others.
(d) A manifest error in the description of the property does not include other circumstances involving error. Other circumstances involving error that are not eligible for a refund on a claim filed more than three years after the due date of the payment sought include, but are not limited to, the following:
(i) Taxes mistakenly paid by a person who did not have a legal interest in the property;
(iii) Taxes abated for a destroyed property claim under chapter 84.70 RCW.
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