reglab/housing_qa huggingface dataset:
WA Rev Code § 84.69.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.030 - Refunds—Procedure—When claim for an order required.

RCW 84.69.030 Refunds—Procedure—When claim for an order required.(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 to be processed more than three years after the due date of the payment to be refunded if the refund arises from taxes paid as a result of a manifest error in a description of property.[ 2019 c 32 § 1; 2015 c 174 § 1; 2014 c 16 § 1; 2009 c 350 § 9; 1991 c 245 § 32; 1989 c 378 § 32; 1961 c 15 § 84.69.030. Prior: 1957 c 120 § 3.]
WA Rev Code § 84.69.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.040 - Refunds may include amounts paid to state, and county and taxing district taxes.

RCW 84.69.040 Refunds may include amounts paid to state, and county and taxing district taxes.Refunds ordered by the county legislative authority may include:(1) A portion of amounts paid to the state treasurer by the county treasurer as money belonging to the state; and also(2) County taxes and taxes collected by county officers for taxing districts.[ 1991 c 245 § 33; 1961 c 15 § 84.69.040. Prior: 1957 c 120 § 4.]
WA Rev Code § 84.69.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.050 - Refund with respect to amounts paid state.

RCW 84.69.050 Refund with respect to amounts paid state.The part of the refund representing amounts paid to the state, including interest as provided in RCW 84.69.100, shall be paid from the county general fund and the department of revenue shall, upon the next succeeding settlement with the county, certify this amount refunded to the county: PROVIDED, That when a refund of tax funds pursuant to state levies is required, the department of revenue shall authorize adjustment procedures whereby counties may deduct from property tax remittances to the state the amount required to cover the state's portion of the refunds.[ 2003 c 23 § 6; 1988 c 222 § 31; 1973 2nd ex.s. c 5 § 1; 1961 c 15 § 84.69.050. Prior: 1957 c 120 § 5.]
WA Rev Code § 84.69.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.060 - Refunds with respect to county, state, and taxing district taxes.

RCW 84.69.060 Refunds with respect to county, state, and taxing district taxes.Refunds ordered under this chapter with respect to county, state, and taxing district taxes shall be paid by checks drawn upon the appropriate fund by the county treasurer: PROVIDED, That in making refunds on a levy code or tax code basis, the county treasurer may make an adjustment on the subsequent year's property tax payment due for the amount of the refund.[ 1991 c 245 § 34; 1989 c 378 § 18; 1988 c 222 § 32; 1973 2nd ex.s. c 5 § 2; 1961 c 15 § 84.69.060. Prior: 1957 c 120 § 6.]
WA Rev Code § 84.69.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.070 - Refunds with respect to taxing districts—Administrative expenses—Disposition of funds upon expiration of refund orders.

RCW 84.69.070 Refunds with respect to taxing districts—Administrative expenses—Disposition of funds upon expiration of refund orders.Refunds ordered with respect to taxing districts, including interest as provided in RCW 84.69.100, shall be paid by checks drawn by the county treasurer upon such available funds, if any, as the taxing districts may have on deposit in the county treasury, or in the event such funds are insufficient, then out of funds subsequently accruing to such taxing district and on deposit in the county treasury. When such refunds are made as a result of taxes paid under levies or statutes adjudicated to be illegal or unconstitutional all administrative costs including interest paid on the refunds incurred by the county treasurer in making such refunds shall be a charge against the funds of such districts and/or the state on a pro rata basis until the county current expense fund is fully reimbursed for the administrative expenses incurred in making such refund: PROVIDED, That whenever orders for refunds of ad valorem taxes promulgated by the county treasurer or county legislative authority and unpaid checks shall expire and become void as provided in RCW 84.69.110, then any moneys remaining in a refund account established by the county treasurer for any taxing district may be transferred by the county treasurer from such refund account to the county current expense fund to reimburse the county for the administrative expense incurred in making refunds as prescribed herein. Any excess then remaining in the taxing district refund account may then be transferred by the county treasurer to the current expense fund of the taxing district for which the tax was originally levied and collected.[ 2003 c 23 § 7; 1991 c 245 § 38; 1973 2nd ex.s. c 5 § 3; 1963 c 114 § 1; 1961 c 270 § 2; 1961 c 15 § 84.69.070. Prior: 1957 c 120 § 7.]
WA Rev Code § 84.69.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.080 - Refunds with respect to taxing districts—Not to be paid from county funds.

RCW 84.69.080 Refunds with respect to taxing districts—Not to be paid from county funds.Neither any county nor its officers shall refund amounts on behalf of a taxing district from county funds.[ 1961 c 15 § 84.69.080. Prior: 1957 c 120 § 8.]
WA Rev Code § 84.69.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.090 - To whom refund may be paid.

RCW 84.69.090 To whom refund may be paid.The payment of refunds shall be made payable, at the election of the appropriate treasurer, to the taxpayer, his or her guardian, executor, or administrator or the owner of record of the property taxed, his or her guardian, executor, or administrator.[ 2013 c 23 § 381; 1961 c 15 § 84.69.090. Prior: 1957 c 120 § 9.]
WA Rev Code § 84.69.100 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.100 - Refunds shall include interest—Written protests not required—Rate of interest.

RCW 84.69.100 Refunds shall include interest—Written protests not required—Rate of interest.Unless otherwise stated, refunds of taxes made pursuant to RCW 84.69.010 through 84.69.090 shall include interest from the date of collection of the portion refundable: PROVIDED, That 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. No written protest by individual taxpayers need to be filed to receive a refund on a state, county, or district-wide basis. The rate of interest shall be the equivalent coupon issue yield (as published by the Board of Governors of the Federal Reserve System) of the average bill rate for twenty-six week treasury bills as determined at the first bill market auction conducted after June 30th of the calendar year preceding the date the taxes were paid. The department of revenue shall adopt this rate of interest by rule.[ 2002 c 168 § 12; 1997 c 67 § 1; 1989 c 14 § 6; 1987 c 319 § 1; 1973 2nd ex.s. c 5 § 4; 1961 c 15 § 84.69.100. Prior: 1957 c 120 § 10.]NOTES:Application—1997 c 67: "This act applies to claims made after January 1, 1998." [ 1997 c 67 § 2.]
WA Rev Code § 84.69.110 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.110 - Expiration date of refund orders.

RCW 84.69.110 Expiration date of refund orders.Every order for refund of ad valorem taxes promulgated by the county treasurer or county legislative authority under authority of this chapter as hereafter amended shall expire and be void three years from the date of the order and all unpaid checks shall become void.[ 1991 c 245 § 39; 1961 c 15 § 84.69.110. Prior: 1957 c 120 § 11.]
WA Rev Code § 84.69.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.120 - Action on rejected claim—Time for commencement.

RCW 84.69.120 Action on rejected claim—Time for commencement.If the county treasurer rejects a claim or fails to act within six months from the date of filing of a claim for refund in whole or in part, the person who paid the taxes, the person's guardian, executor, or administrator may within one year after the date of the filing of the claim commence an action in the superior court against the county to recover the taxes which the county treasurer has refused to refund.[ 1991 c 245 § 40; 1989 c 378 § 33; 1981 c 228 § 2; 1961 c 15 § 84.69.120. Prior: 1957 c 120 § 12.]
WA Rev Code § 84.69.130 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.130 - Claim prerequisite to action—Recovery limited to ground asserted.

RCW 84.69.130 Claim prerequisite to action—Recovery limited to ground asserted.No action shall be commenced or maintained under this chapter unless a claim for refund shall have been filed in compliance with the provisions of this chapter, and no recovery of taxes shall be allowed in any such action upon a ground not asserted in the claim for refund.[ 1961 c 15 § 84.69.130. Prior: 1957 c 120 § 13.]
WA Rev Code § 84.69.140 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.140 - Interest shall be allowed on amount recovered.

RCW 84.69.140 Interest shall be allowed on amount recovered.In any action in which recovery of taxes is allowed by the court, the plaintiff is entitled to interest on the taxes for which recovery is allowed at the rate specified in RCW 84.69.100 from the date of collection of the tax to the date of entry of judgment, and such accrued interest shall be included in the judgment.[ 1989 c 378 § 34; 1988 c 222 § 33; 1961 c 15 § 84.69.140. Prior: 1957 c 120 § 14.]
WA Rev Code § 84.69.150 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.150 - Refunds within sixty days.

RCW 84.69.150 Refunds within sixty days.Notwithstanding any other laws to the contrary, any taxes paid before or after delinquency may be refunded, without interest, by the county treasurer within sixty days after the date of payment if:(1) Paid more than once; or(2) The amount paid exceeds the amount due on the property as shown on the roll.[ 1961 c 15 § 84.69.150. Prior: 1957 c 120 § 15.]
WA Rev Code § 84.69.160 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.160 - Chapter does not supersede existing law.

RCW 84.69.160 Chapter does not supersede existing law.This chapter is enacted as a concurrent refund procedure and shall not be construed to displace or supersede any portion of the existing laws relating to refunding procedures.[ 1961 c 15 § 84.69.160. Prior: 1957 c 120 § 16.]
WA Rev Code § 84.69.170 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.170 - Payment under protest not required.

RCW 84.69.170 Payment under protest not required.The remedies herein provided shall be available regardless of whether the taxes in question were paid under protest.[ 1961 c 15 § 84.69.170. Prior: 1957 c 120 § 17.]
WA Rev Code § 84.69.180 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.69 - Refunds.|84.69.180 - Property tax authority for funding refunds and abatements.

RCW 84.69.180 Property tax authority for funding refunds and abatements.(1) Taxing districts other than the state may levy a tax upon all the taxable property within the district for the purpose of:(a) Funding refunds paid or to be paid under this chapter, except for refunds under RCW 84.69.020(1), including interest, as ordered by the county treasurer or county legislative authority within the preceding twelve months; and(b) Reimbursing the taxing district for taxes abated or canceled, offset by any supplemental taxes collected under this title, other than amounts collected under RCW 84.52.018 within the preceding twelve months. This subsection (1)(b) only applies to abatements and cancellations that do not require a refund under this chapter. Abatements and cancellations that require a refund are included within the scope of (a) of this subsection.(2) As provided in RCW 84.55.070, the provisions of chapter 84.55 RCW do not apply to a levy made by or for a taxing district under this section.[ 2013 c 239 § 1; 2009 c 350 § 10.]NOTES:Findings—2013 c 239: See note following RCW 84.56.020.Application—2009 c 350 §§ 10 and 11: "Sections 10 and 11 of this act apply retroactively to January 1, 2009, and apply to taxes levied under section 10 of this act for collection in 2010 and thereafter." [ 2009 c 350 § 12.]
WA Rev Code § 84.70.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.70 - Destroyed Property—Abatement or Refund.|84.70.040 - Arson destroyed property.

RCW 84.70.040 Arson destroyed property.No relief under this chapter shall be given to any person who is convicted of arson with regard to the property for which relief is sought.[ 1987 c 319 § 7; 1974 ex.s. c 196 § 6.]NOTES:Severability—1974 ex.s. c 196: See note following RCW 84.56.020.
WA Rev Code § 84.72.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.72 - Federal Payments in Lieu of Taxes.|84.72.010 - State treasurer authorized to receive in lieu payments—Department of revenue to apportion.

RCW 84.72.010 State treasurer authorized to receive in lieu payments—Department of revenue to apportion.The state treasurer is hereby authorized and directed to receive any moneys that may be paid to the state by the United States or any agency thereof in lieu of ad valorem property taxes, and to transfer the same to the respective county treasurers in compliance with apportionments made by the state department of revenue; and the state treasurer shall immediately notify the department of revenue of the receipt of any such payment.[ 1975 1st ex.s. c 278 § 211; 1961 c 15 § 84.72.010. Prior: 1941 c 199 § 1; Rem. Supp. 1941 § 11337-15.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.72.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.72 - Federal Payments in Lieu of Taxes.|84.72.020 - Basis of apportionment.

RCW 84.72.020 Basis of apportionment.Any such moneys so paid to the state treasurer shall be apportioned to the state and to the taxing districts thereof that would be entitled to share in the property taxes in lieu of which such payments are made in the same proportion that the state and such taxing units would have shared in such property taxes if the same had been levied. The basis of apportionment shall be the same as that of property taxes first collectible in the year in which such lieu payment is made: PROVIDED, That if any such lieu payment cannot be so apportioned the apportionment shall be made on such basis as the department of revenue shall deem equitable and proper.[ 1975 1st ex.s. c 278 § 212; 1961 c 15 § 84.72.020. Prior: 1941 c 199 § 2; Rem. Supp. 1941 § 11337-16.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.72.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.72 - Federal Payments in Lieu of Taxes.|84.72.030 - Certification of apportionment to state treasurer—Distribution to county treasurers.

RCW 84.72.030 Certification of apportionment to state treasurer—Distribution to county treasurers.The department of revenue may indicate either the exact apportionment to taxing units or it may direct in general terms that county treasurers shall apportion any such lieu payment in the manner provided in RCW 84.72.020. In either event the department of revenue shall certify to the state treasurer the basis of apportionment and the state treasurer shall thereupon forthwith transmit any such lieu payment, together with a statement of the basis of apportionment, to the county treasurer in accordance with such certification.[ 1975 1st ex.s. c 278 § 213; 1961 c 15 § 84.72.030. Prior: 1941 c 199 § 3; Rem. Supp. 1941 § 11337-17.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.98.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.98 - Construction.|84.98.010 - Continuation of existing law.

RCW 84.98.010 Continuation of existing law.The provisions of this title insofar as they are substantially the same as statutory provisions repealed by this chapter, and relating to the same subject matter, shall be construed as restatements and continuations, and not as new enactments.[ 1961 c 15 § 84.98.010.]
WA Rev Code § 84.98.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.98 - Construction.|84.98.020 - Title, chapter, section headings not part of law.

RCW 84.98.020 Title, chapter, section headings not part of law.Title headings, chapter headings, and section or subsection headings, as used in this title, do not constitute any part of the law.[ 1961 c 15 § 84.98.020.]
WA Rev Code § 84.98.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.98 - Construction.|84.98.030 - Invalidity of part of title not to affect remainder.

RCW 84.98.030 Invalidity of part of title not to affect remainder.If any section, subdivision of a section, paragraph, sentence, clause or word of this title for any reason shall be adjudged invalid, such judgment shall not affect, impair or invalidate the remainder of this title but shall be confined in its operation to the section, subdivision of a section, paragraph, sentence, clause or word directly involved in the controversy in which such judgment shall have been rendered. If any tax imposed under this title shall be adjudged invalid as to any person, corporation, association or class of persons, corporations or associations included within the scope of the general language of this title such invalidity shall not affect the liability of any person, corporation, association or class of persons, corporations or associations as to which such tax has not been adjudged invalid. It is hereby expressly declared that had any section, subdivision of a section, paragraph, sentence, clause, word or any person, corporation, association or class of persons, corporations or associations as to which this title is declared invalid been eliminated from the title at the time the same was considered the title would have nevertheless been enacted with such portions eliminated.[ 1961 c 15 s 84.98.030.]
WA Rev Code § 84.98.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.98 - Construction.|84.98.040 - Repeals and saving.

RCW 84.98.040 Repeals and saving.See 1961 c 15 s 84.98.040.
WA Rev Code § 84.98.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.98 - Construction.|84.98.050 - Emergency—1961 c 15.

RCW 84.98.050 Emergency—1961 c 15.This act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, and shall take effect immediately.[ 1961 c 15 § 84.98.050.]
WA Rev Code § 85.05.010 (2021)
2021 Revised Code of Washington|Title 85 - Diking and Drainage|Chapter 85.05 - Diking Districts.|85.05.010 - Districts authorized—Powers—Management.

RCW 85.05.010 Districts authorized—Powers—Management.Any portion of a county requiring diking may be organized into a diking district, and when so organized, such district, and the board of commissioners hereinafter provided for, shall have and possess the power herein conferred or that may hereafter be conferred by law upon such district and board of commissioners, and said district shall be known and designated as diking district No. . . . . (here insert number) of the county of . . . . . . (here insert the name of county) of the state of Washington, and shall have the right to sue and be sued by and in the name of its board of commissioners hereinafter provided for, and shall have perpetual succession, and shall adopt and use a seal. The commissioners hereinafter provided for, and their successors in office, shall, from the time of the organization of such diking district, have the power, and it shall be their duty, to manage and conduct the business and affairs of the district; make and execute all necessary contracts, employ and appoint such agents, officers and employees as may be required, and prescribe their duties, and perform such other acts as hereinafter provided, or that may hereafter be provided by law.[ 1921 c 146 § 1; 1895 c 117 § 1; RRS § 4236. Cf. 1888 p 90 § 1; Code 1881 § 2519. Formerly RCW 85.04.005, part.]
WA Rev Code § 85.05.065 (2021)
2021 Revised Code of Washington|Title 85 - Diking and Drainage|Chapter 85.05 - Diking Districts.|85.05.065 - Certain powers and rights governed by chapter 85.38 RCW.

RCW 85.05.065 Certain powers and rights governed by chapter 85.38 RCW.Diking districts shall possess the authority and shall be created, district voting rights shall be determined, and district elections shall be held as provided in chapter 85.38 RCW.[ 1985 c 396 § 31.]NOTES:
WA Rev Code § 85.05.071 (2021)
2021 Revised Code of Washington|Title 85 - Diking and Drainage|Chapter 85.05 - Diking Districts.|85.05.071 - Resolution to construct drainage system.

RCW 85.05.071 Resolution to construct drainage system.Before entering upon the construction of any system of drainage for the land situated within such diking district, the commissioners thereof shall adopt a resolution which shall contain a brief and general description of the proposed improvement, a statement that the costs thereof shall be paid by warrants drawn and payable in like manner as for the original construction of the dikes of such district, and fixing a time and place within such district for hearing objections to such proposed improvement or for the proposed method of paying the costs thereof. The time so fixed shall be not less than thirty days or more than sixty days from the date said resolution shall be adopted. Such resolution may be adopted by the commissioners upon their own motion and it shall be their duty to adopt such resolution at any time when a petition signed by the owners of sixty percent or more of the acreage within such diking district is presented, requesting them to do so.[ 1915 c 153 § 2; RRS § 4244. Formerly RCW 85.04.450.]
WA Rev Code § 85.05.072 (2021)
2021 Revised Code of Washington|Title 85 - Diking and Drainage|Chapter 85.05 - Diking Districts.|85.05.072 - Resolution to construct drainage system—Notice of hearing.

RCW 85.05.072 Resolution to construct drainage system—Notice of hearing.Notice of the hearing shall be given by posting in three public places within the district a true copy of the resolution signed by the commissioners of the diking district and attested with the seal thereof, which notice shall be posted for at least ten days prior to the day fixed in the resolution for the hearing. Notice shall also be published at least once in a newspaper of general circulation in the district at least ten days before the date of the hearing.[ 1985 c 469 § 67; 1915 c 153 § 3; RRS § 4245. Formerly RCW 85.04.455.]