H-1152              _______________________________________________

                                                    HOUSE BILL NO. 895

                        _______________________________________________

State of Washington                              50th Legislature                              1987 Regular Session

By Representatives Cooper, Nutley, Rasmussen, Peery, Sutherland and P. King

Read first time 2/13/87 and referred to Committee on Local Government.

AN ACT Relating to property tax overpayments; and adding a new section to chapter 84.69 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 84.69 RCW to read as follows:

          The county treasurer may credit property tax overpayments up to two hundred dollars to the following tax year or prorate the overpayments to the oldest delinquent tax year for the account to which the overpayment applies.  The county treasurer shall notify the taxpayer that a credit has been applied to the following tax year, or was prorated to the oldest delinquent tax year.  However, the treasurer shall make a refund to the taxpayer, instead of making a credit to the following tax year, if the taxpayer requests this refund prior to April 30th of the year following the year in which the overpaid taxes were due.