WSR 97-21-095

EXPEDITED ADOPTION

DEPARTMENT OF REVENUE

[Filed October 20, 1997, 11:59 a.m.]

Title of Rule: Amendatory section WAC 458-18-210 Refunds--Procedure--Interest.

Purpose: This rule sets out the two methods under which property tax refunds are issued under chapter 84.69 RCW.

Statutory Authority for Adoption: RCW 84.08.010, 84.08.070.

Statute Being Implemented: RCW 84.69.030, 84.69.100, and 84.69.150.

Summary: The proposed changes to this rule are a result of chapter 67, Laws of 1997 that changed the date from which interest accrues. Previously, refunds included interest that accrued from the date the tax was paid or from the date the claim for refund was filed, whichever was later. Under chapter 67, interest accrues from the date the taxes to be refunded are paid. WAC 458-18-210 is also being updated to clarify the language of the rule to make it easier to read and understand.

Reasons Supporting Proposal: Because date from which interest on property tax refunds accrues was changed effective July 27, 1997, it is necessary to change the rule outlining refund procedures in an accurate and up-to-date manner in the most expeditious way possible.

Name of Agency Personnel Responsible for Drafting: Kim M. Qually, 711 Capitol Way South, #303, Olympia, WA, (360) 664-0086; Implementation and Enforcement: Sandy Guilfoil, 6004 Capitol Boulevard, Tumwater, WA, (360) 753-5503.

Name of Proponent: Department of Revenue, governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: WAC 458-18-210 incorporates procedures for refunding property taxes contained in RCW 84.69.030, 84.69.100, and 84.69.150. The rule provides county officials with two methods to use in refunding property taxes. The language of RCW 84.69.100 was amended during the 1997 legislative session by chapter 67, which became effective July 27, 1997. This legislation changed the date from which interest on refunds accrues. Therefore, it is necessary to update this rule so that it reflects the current state of the law regarding property tax refunds.

Proposal Changes the Following Existing Rules: The proposed rule amends the current version of WAC 458-18-210. It incorporates the statutory change that altered the date from which interest on refunds accrues. The rule is also being amended to make its language clearer and easier to read and understand.

THIS RULE IS BEING PROPOSED TO BE ADOPTED USING AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS RULE BEING ADOPTED USING THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Kim M. Qually, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, FAX (360) 664-0693, AND RECEIVED BY December 20, 1997.

October 20, 1997

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

AMENDATORY SECTION (Amending Order PT 87-7, filed 9/23/87)

WAC 458-18-210 Refunds--Procedure--Interest. (1) Refunds provided for by chapter 84.69 RCW are made by one of the following two methods:

(a) The county legislative authority acts upon its own motion and orders a refund; or

(b) The taxpayer files a claim for refund with the county. ((Such)) This claim shall ((be)):

(i) Be verified by the person who paid the tax, his guardian, executor or administrator; and

(ii) Be filed within three years after ((making of)) the payment sought to be refunded was made; and

(iii) ((Stating)) State the statutory ground upon which the refund is claimed.

(2) 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) For all refunds, the rate of interest ((shall be as contained)) is set out in WAC 458-18-220. The rate of interest is based upon the date the taxes were paid ((or the claim for refund is filed, whichever is later)).

(4) Except as provided in subsections (5) and (6) of this section, the interest shall accrue from the time the taxes were paid ((or the claim for refund was filed, whichever is later,)) until the refund is made.

(5) 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) 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.