WSR 98-01-176

PERMANENT RULES

DEPARTMENT OF REVENUE

[Filed December 23, 1997, 11:35 a.m., effective January 1, 1998]

Date of Adoption: December 23, 1997.

Purpose: This rule explains the two methods that are used when property tax refunds are issued under chapter 84.69 RCW.

Citation of Existing Rules Affected by this Order: Amending WAC 458-18-210 Refunds--Procedure--Interest.

Statutory Authority for Adoption: RCW 84.08.010, 84.08.070.

Other Authority: RCW 84.69.030, 84.69.100, and 84.69.150.

Adopted under notice filed as WSR 97-21-095 on October 20, 1997.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's own Initiative: New 0, amended 0, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 0, repealed 0.

Number of Sections Adopted using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 1, repealed 0.

Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: Chapter 67, Laws of 1997 changed the date from which interest on property tax refunds accrues. On all claims for property tax refunds made after January 1, 1998, interest will begin to accrue on the date the taxes were paid. This rule needed to be amended as quickly as possible to reflect this statutory change.

Effective Date of Rule: January 1, 1998.

December 23, 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.