| Passed by the House February 17, 2014 Yeas 96 FRANK CHOPP ________________________________________ Speaker of the House of Representatives Passed by the Senate February 26, 2014 Yeas 49 BRAD OWEN ________________________________________ President of the Senate | I, Barbara Baker, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 2446 as passed by the House of Representatives and the Senate on the dates hereon set forth. BARBARA BAKER ________________________________________ Chief Clerk | |
| Approved March 13, 2014, 3:13 p.m. JAY INSLEE ________________________________________ Governor of the State of Washington | March 14, 2014 Secretary of State State of Washington |
| State of Washington | 63rd Legislature | 2014 Regular Session |
Read first time 01/17/14. Referred to Committee on Finance.
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.