CERTIFICATION OF ENROLLMENT
HOUSE BILL 1852
66TH LEGISLATURE
2019 REGULAR SESSION
Passed by the House March 4, 2019 Yeas 96 Nays 0
Speaker of the House of Representatives Passed by the Senate April 3, 2019 Yeas 48 Nays 0
President of the Senate | CERTIFICATE I, Bernard Dean, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is HOUSE BILL 1852 as passed by House of Representatives and the Senate on the dates hereon set forth.
Chief Clerk Chief Clerk |
Approved | FILED |
| Secretary of State State of Washington |
HOUSE BILL 1852
Passed Legislature - 2019 Regular Session
State of Washington | 66th Legislature | 2019 Regular Session |
ByRepresentatives Ramos, Pollet, Tarleton, Peterson, Appleton, and Tharinger
Read first time 02/01/19.Referred to Committee on Finance.
AN ACT Relating to property tax refunds more than three years after the due date resulting from certain manifest errors; and amending RCW
84.69.030.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW
84.69.030 and 2015 c 174 s 1 are each amended to read as follows:
(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 refunded; and
(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.
(3) A county legislative authority may authorize a refund ((on a claim filed))to be processed more than three years after the due date of the payment ((sought)) to be refunded if the ((claim))refund arises from taxes paid as a result of a manifest error in a description of property.
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