CERTIFICATION OF ENROLLMENT

SUBSTITUTE HOUSE BILL 1572

Chapter 81, Laws of 2023

2023 REGULAR SESSION

RECOVERY OF TAXES—VENUE

EFFECTIVE DATE: April 13, 2023

Passed by the House March 1, 2023 Yeas 96 Nays 0 LAURIE JINKINS Speaker of the House of Representatives Passed by the Senate March 31, 2023 Yeas 48 Nays 0 DENNY HECK 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 SUBSTITUTE HOUSE BILL 1572 as passed by the House of Representatives and the Senate on the dates hereon set forth. BERNARD DEAN Chief Clerk Chief Clerk
Approved April 13, 2023 10:00 AM	FILED April 13, 2023
JAY INSLEE Governor of the State of Washington	Secretary of State State of Washington

SUBSTITUTE HOUSE BILL 1572

Passed Legislature - 2023 Regular Session

2023 Regular Session

ByHouse Civil Rights & Judiciary (originally sponsored by Representatives Springer and Orcutt)

READ FIRST TIME 02/14/23.

AN ACT Relating to venue for actions for the recovery of taxes; amending RCW 84.68.050; creating new sections; and declaring an emergency.

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

NEW SECTION. Sec. 1. The legislature finds that, in Hardel Mut. Plywood Corp. v. Lewis Cty., 200 Wn.2d 199 (2022), the state supreme court held that RCW 36.01.050 did not apply to tax refund lawsuits against counties despite the legislature's intent that it apply to "all actions against any county." Therefore, the legislature finds it necessary to reaffirm the legislature's intent to provide all plaintiffs with actions against counties access to a neutral forum by clarifying that RCW 84.68.050 and 36.01.050 both apply to allow taxpayers a choice of venue in tax refund lawsuits. The legislature intends to make this amendment retroactively and prospectively to conform the venue provisions applying to tax refund lawsuits against counties to the original intent of the legislature.

Sec. 2. RCW 84.68.050 and 1989 c 378 s 29 are each amended to read as follows:

The action for the recovery of taxes so paid under protest shall be brought in the superior court of the county wherein the tax was collected or, for actions solely against one county, in any superior court permitted under RCW 36.01.050, or in any federal court of competent jurisdiction: PROVIDED, That where the property against which the tax is levied consists of the operating property of a railroad company, telegraph company or other public service company whose operating property is located in more than one county and is assessed as a unit by any state board or state officer or officers, the complaining taxpayer may institute such action in the superior court of any one of the counties in which such tax is payable, or in any federal court of competent jurisdiction, and may join as parties defendant in said action all of the counties to which the tax or taxes levied upon such operating property were paid or are payable, and may recover in one action from each of the county defendants the amount of the tax, or any portion thereof, so paid under protest, and adjudged to have been unlawfully collected, together with interest thereon at the rate specified in RCW 84.69.100 from date of payment, and costs of suit.

NEW SECTION. Sec. 3. The purpose of this act is curative and remedial, and it applies retroactively and prospectively to all actions filed under RCW 84.68.050, regardless of when they were filed. Any change in venue as a result of Hardel Mut. Plywood Corp. v. Lewis Cty., 200 Wn.2d 199 (2022) may be reversed at the motion of the plaintiff.

NEW SECTION. Sec. 4. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately.

Passed by the House March 1, 2023.

Passed by the Senate March 31, 2023.

Approved by the Governor April 13, 2023.

Filed in Office of Secretary of State April 13, 2023.