reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.64 - Lien Foreclosure. › 84.64.180 - Deeds as evidence—Estoppel by judgment.

RCW 84.64.180
Deeds as evidence—Estoppel by judgment.
Deeds executed by the county treasurer, as aforesaid, shall be prima facie evidence in all controversies and suits in relation to the right of the purchaser, his or her heirs and assigns, to the real property thereby conveyed of the following facts: First, that the real property conveyed was subject to taxation at the time the same was assessed, and had been listed and assessed in the time and manner required by law; second, that the taxes were not paid at any time before the issuance of deed; third, that the real property conveyed had not been redeemed from the sale at the date of the deed; fourth, that the real property was sold for taxes, interest, and costs, as stated in the deed; fifth, that the grantee in the deed was the purchaser, or assignee of the purchaser; sixth, that the sale was conducted in the manner required by law. And any judgment for the deed to real property sold for delinquent taxes rendered after January 9, 1926, except as otherwise provided in this section, shall estop all parties from raising any objections thereto, or to a tax title based thereon, which existed at or before the rendition of such judgment, and could have been presented as a defense to the application for such judgment in the court wherein the same was rendered, and as to all such questions the judgment itself shall be conclusive evidence of its regularity and validity in all collateral proceedings, except in cases where the tax has been paid, or the real property was not liable to the tax.
[ 2013 c 23 § 377; 1961 c 15 § 84.64.180. Prior: 1925 ex.s. c 130 § 127; RRS § 11288; prior: 1897 c 71 § 114; 1893 c 124 § 132; 1890 p 574 § 114.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.64 - Lien Foreclosure. › 84.64.190 - Certified copy of deed as evidence.

RCW 84.64.190
Certified copy of deed as evidence.
Whenever it shall be necessary in any action in any court of law or equity, wherein the title to any real property is in controversy, to prove the conveyance to any county of such real property in pursuance of a foreclosure of a tax certificate and sale thereunder, a copy of the tax deed issued to the county containing a description of such real property, exclusive of the description of all other real property therein described, certified by the county auditor of the county wherein the real property is situated, to be such, shall be admitted in evidence by the court, and shall be proof of the conveyance of the real property in controversy to such county, to the same extent as would a certified copy of the entire record of such tax deed.
[ 1961 c 15 § 84.64.190. Prior: 1925 ex.s. c 130 § 128; RRS § 11289; prior: 1890 p 575 § 115.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.64 - Lien Foreclosure. › 84.64.200 - County as bidder at sale—Purchaser to pay all delinquent taxes, interest, or costs.

RCW 84.64.200
County as bidder at sale—Purchaser to pay all delinquent taxes, interest, or costs.
(1) At all sales of property for which certificates of delinquency are held by the county, if no other bids are received, the county must be considered a bidder for the full area of each tract or lot to the amount of all taxes, interest, and costs due thereon, and where no bidder appears, acquire title in trust for the taxing districts as absolutely as if purchased by an individual under the provisions of this chapter.
(2) All bidders except the county at sales of property for which certificates of delinquency are held by the county must pay the full amount of taxes, interest, and costs for which judgment is rendered, together with all taxes, interest, and costs which are delinquent at the time of sale, regardless of whether the taxes, interest, or costs are included in the judgment.
[ 2015 c 95 § 13; 2007 c 295 § 7; 1981 c 322 § 6; 1961 c 15 § 84.64.200. Prior: 1925 ex.s. c 130 § 129; RRS § 11290; prior: 1901 c 178 § 4; 1899 c 141 § 24; 1897 c 71 § 116; 1893 c 124 § 136.]
NOTES:
Intent—2015 c 95: See note following RCW 36.16.145.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.64 - Lien Foreclosure. › 84.64.215 - Deed recording fee—Transmittal to county auditor and purchaser.

RCW 84.64.215
Deed recording fee—Transmittal to county auditor and purchaser.
In addition to a five dollar fee for preparing the deed, the treasurer shall collect the proper recording fee. This recording fee together with the deed shall then be transmitted by the treasurer to the county auditor who will record the same and mail the deed to the purchaser.
[ 1991 c 245 § 29; 1961 c 15 § 84.64.215. Prior: 1947 c 60 § 1; Rem. Supp. 1947 § 11295a. Formerly RCW 84.64.210, part.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.64 - Lien Foreclosure. › 84.64.225 - Public auction sale by electronic media.

RCW 84.64.225
Public auction sale by electronic media.
(1) In lieu of the sale procedure specified in RCW 84.56.070 or 84.64.080, the county treasurer may conduct a public auction sale by electronic media as provided in RCW 36.16.145.
(2) Notice of a public auction sale by electronic media must be substantially in the following form:
TAX JUDGMENT SALE BY ELECTRONIC MEDIA
Public notice is hereby given that pursuant to a tax judgment of the superior court of the county of . . . . . . in the state of Washington, and an order of sale duly issued by the court, entered the . . . . day of . . . . . ., . . . ., in proceedings for foreclosure of tax liens, I shall on the . . . . day of . . . . . ., . . . ., commencing at . . . . o'clock . . ., at . . [specify website address] . . . . ., sell the property to the highest and best bidder to satisfy the full amount of taxes, interest, and costs adjudged to be due. Prospective bidders must deposit . . . . to participate in bidding. A deposit paid by a winning bidder will be applied to the balance due. However, a winning bidder who does not comply with the terms of sale will forfeit the deposit. Deposits paid by nonwinning bidders will be refunded within ten business days of the close of the sale. Payment of deposits and a winning bid must be made by electronic funds transfer. In the case of an online public auction sale by electronic media as provided in RCW 36.16.145, a winning bidder is allowed no less than forty-eight hours to pay the winning bid by electronic funds transfer.
In witness whereof, I have affixed my hand and seal this . . . . day of . . . . . ., . . . . .
Treasurer of . . . . . county.
[ 2019 c 332 § 2; 2015 c 95 § 11.]
NOTES:
Effective date—2019 c 332: See note following RCW 84.56.029.
Intent—2015 c 95: See note following RCW 36.16.145.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.010 - Injunctions prohibited—Exceptions.

RCW 84.68.010
Injunctions prohibited—Exceptions.
Injunctions and restraining orders shall not be issued or granted to restrain the collection of any tax or any part thereof, or the sale of any property for the nonpayment of any tax or part thereof, except in the following cases:
(1) Where the law under which the tax is imposed is void;
(2) Where the property upon which the tax is imposed is exempt from taxation; or
(3) Where the sale is a result of an error made by an officer or employee of the county, and the board of county commissioners or other legislative authority of the county issues an order.
[ 2000 c 103 § 30; 1972 ex.s. c 84 § 3; 1961 c 15 § 84.68.010. Prior: 1931 c 62 § 1; RRS § 11315-1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.020 - Payment under protest—Claim not required.

RCW 84.68.020
Payment under protest—Claim not required.
In all cases of the levy of taxes for public revenue which are deemed unlawful or excessive by the person, firm or corporation whose property is taxed, or from whom such tax is demanded or enforced, such person, firm or corporation may pay such tax or any part thereof deemed unlawful, under written protest setting forth all of the grounds upon which such tax is claimed to be unlawful or excessive; and thereupon the person, firm or corporation so paying, or their legal representatives or assigns, may bring an action in the superior court or in any federal court of competent jurisdiction against the state, county or municipality by whose officers the same was collected, to recover such tax, or any portion thereof, so paid under protest: PROVIDED, That RCW 84.68.010 through 84.68.070 shall not be deemed to enlarge the grounds upon which taxes may now be recovered: AND PROVIDED FURTHER, That no claim need be presented to the state or county or municipality, or any of their respective officers, for the return of such protested tax as a condition precedent to the institution of such action.
[ 1994 c 124 § 40; 1961 c 15 § 84.68.020. Prior: 1937 c 11 § 1; 1931 c 62 § 2; 1927 c 280 § 7; 1925 c 18 § 7; RRS § 11315-2.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.030 - Judgment—Payment—County tax refund fund.

RCW 84.68.030
Judgment—Payment—County tax refund fund.
In case it be determined in such action that said tax, or any portion thereof, so paid under protest, was unlawfully collected, judgment for recovery thereof and interest thereon at the rate specified in RCW 84.69.100 from date of payment, together with costs of suit, shall be entered in favor of plaintiff. In case the action is against a county and the judgment shall become final, the amount of such judgment, including interest at the rate specified in RCW 84.69.100 and costs where allowed, shall be paid out of the treasury of such county by the county treasurer upon warrants drawn by the county auditor against a fund in said treasury hereby created to be known and designated as the county tax refund fund. Such warrants shall be so issued upon the filing with the county auditor and the county treasurer of duly authenticated copies of such judgment, and shall be paid by the county treasurer out of any moneys on hand in said fund. If no funds are available in such county tax refund fund for the payment of such warrants, then such warrants shall bear interest in such cases and shall be callable under such conditions as are provided by law for county warrants, and such interest, if any, shall also be paid out of said fund.
[ 1989 c 378 § 28; 1961 c 15 § 84.68.030. Prior: 1931 c 62 § 3; RRS § 11315-3.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.040 - Levy for tax refund fund.

RCW 84.68.040
Levy for tax refund fund.
Annually, at the time required by law for the levying of taxes for county purposes, the proper county officers required by law to make and enter such tax levies shall make and enter a tax levy or levies for said county tax refund fund, which said levy or levies shall be given precedence over all other tax levies for county and/or taxing district purposes, as follows:
(1) A levy upon all of the taxable property within the county for the amount of all taxes collected by the county for county and/or state purposes held illegal and recoverable by such judgments rendered against the county within the preceding twelve months, including legal interest and a proper share of the costs, where allowed, together with the additional amounts hereinafter provided for;
(2) A levy upon all of the taxable property of each taxing district within the county for the amount of all taxes collected by the county for the purposes of such taxing district, and which have been held illegal and recoverable by such judgments rendered against the county within the preceding twelve months, including legal interest and a proper share of the costs, where allowed.
The aforesaid levy or levies shall also include a proper share of the interest paid out of the county tax refund fund during said twelve months upon warrants issued against said fund in payment of such judgments, legal interests and costs, plus such an additional amount as such levying officers shall deem necessary to meet the obligations of said fund, taking into consideration the probable portions of such taxes that will not be collected or collectible during the year in which they are due and payable, and also any unobligated cash on hand in said fund.
[ 1961 c 15 § 84.68.040. Prior: 1937 c 11 § 2; 1931 c 62 § 4; RRS § 11315-4.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.050 - Venue of action—Intercounty property.

RCW 84.68.050
Venue of action—Intercounty property.
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.
[ 2023 c 81 § 2; 1989 c 378 § 29; 1961 c 15 § 84.68.050. Prior: 1937 c 11 § 3; 1931 c 62 § 5; RRS § 11315-5.]
NOTES:
Findings—Intent—2023 c 81: "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." [ 2023 c 81 § 1.]
Application—2023 c 81: "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." [ 2023 c 81 § 3.]
Effective date—2023 c 81: "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 [April 13, 2023]." [ 2023 c 81 § 4.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.060 - Limitation of actions.

RCW 84.68.060
Limitation of actions.
No action instituted pursuant to this chapter or otherwise to recover any tax levied or assessed shall be commenced after the 30th day of the next succeeding June following the year in which said tax became payable.
[ 1961 c 15 § 84.68.060. Prior: 1939 c 206 § 48; 1931 c 62 § 6; RRS § 11315-6.]
NOTES:
Limitation of action to cancel tax deed: RCW 4.16.090.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.070 - Remedy exclusive—Exception.

RCW 84.68.070
Remedy exclusive—Exception.
Except as permitted by RCW 84.68.010 through 84.68.070 and chapter 84.69 RCW, no action shall ever be brought or defense interposed attacking the validity of any tax, or any portion of any tax: PROVIDED, HOWEVER, That this section shall not be construed as depriving the defendants in any tax foreclosure proceeding of any valid defense allowed by law to the tax sought to be foreclosed therein except defenses based upon alleged excessive valuations, levies or taxes.
[ 1989 c 378 § 30; 1961 c 15 § 84.68.070. Prior: 1939 c 206 § 49; 1931 c 62 § 7; RRS § 11315-7.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.080 - Action to recover property sold for taxes—Tender is condition precedent.

RCW 84.68.080
Action to recover property sold for taxes—Tender is condition precedent.
Hereafter no action or proceeding shall be commenced or instituted in any court of this state for the recovery of any property sold for taxes, unless the person or corporation desiring to commence or institute such action or proceeding shall first pay, or cause to be paid, or shall tender to the officer entitled under the law to receive the same, all taxes, penalties, interest and costs justly due and unpaid from such person or corporation on the property sought to be recovered.
[ 1961 c 15 § 84.68.080. Prior: 1888 c 22 (p 43) § 1; RRS § 955.]
NOTES:
Limitation of action to cancel tax deed: RCW 4.16.090.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.090 - Action to recover property sold for taxes—Complaint.

RCW 84.68.090
Action to recover property sold for taxes—Complaint.
In all actions for the recovery of lands or other property sold for taxes, the complainant must state and set forth specially in the complaint the tax that is justly due, with penalties, interest and costs, that the taxes for that and previous years have been paid; and when the action is against the person or corporation in possession thereof that all taxes, penalties, interest and costs paid by the purchaser at tax-sale, the purchaser's assignees or grantees have been fully paid or tendered, and payment refused.
[ 1994 c 124 § 41; 1961 c 15 § 84.68.090. Prior: 1888 c 22 (p 44) § 2; RRS § 956.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.100 - Action to recover property sold for taxes—Restrictions construed as additional.

RCW 84.68.100
Action to recover property sold for taxes—Restrictions construed as additional.
The provisions of RCW 84.68.080 and 84.68.090 shall be construed as imposing additional conditions upon the complainant in actions for the recovery of property sold for taxes.
[ 1961 c 15 § 84.68.100. Prior: 1888 c 22 (p 44) § 3; RRS § 957.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.110 - Small claims recoveries—Recovery of erroneous taxes without court action.

RCW 84.68.110
Small claims recoveries—Recovery of erroneous taxes without court action.
Whenever a taxpayer believes or has reason to believe that, through error in description, double assessments, or manifest errors in assessment which do not involve a revaluation of the property, he or she has been erroneously assessed or that a tax has been incorrectly extended against him or her upon the tax rolls, and the tax based upon such erroneous assessment or incorrect extension has been paid, such taxpayer may initiate a proceeding for the cancellation or reduction of the assessment of his or her property and the tax based thereon or for correction of the error in extending the tax on the tax rolls, and for the refund of the claimed erroneous tax or excessive portion thereof, by filing a petition therefor with the county assessor of the county in which the property is or was located or taxed, which petition shall legally describe the property, show the assessed valuation and tax placed against the property for the year or years in question and the taxpayer's reasons for believing that there was an error in the assessment within the meaning of RCW 84.68.110 through 84.68.150, or in extending the tax upon the tax rolls and set forth the sum to which the taxpayer desires to have the assessment reduced or the extended tax corrected.
[ 2013 c 23 § 378; 1961 c 15 § 84.68.110. Prior: 1939 c 16 § 1; RRS § 11241-1.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.120 - Small claims recoveries—Petition—Procedure of county officers—Transmittal of findings to department of revenue.

RCW 84.68.120
Small claims recoveries—Petition—Procedure of county officers—Transmittal of findings to department of revenue.
Upon the filing of the petition with the county assessor that officer shall proceed forthwith to conduct such investigation as may be necessary to ascertain and determine whether or not the assessment in question was erroneous or whether or not the tax was incorrectly extended upon the tax rolls and if he or she finds there is probable cause to believe that the property was erroneously assessed, and that such erroneous assessment was due to an error in description, double assessment, or manifest error in assessment which does not involve a revaluation of the property, or that the tax was incorrectly extended upon the tax rolls, he or she shall endorse his or her findings upon the petition, and thereupon within ten days after the filing of the petition by the taxpayer forward the same to the county treasurer. If the assessor's findings be in favor of cancellation or reduction or correction he or she shall include therein a statement of the amount to which he or she recommends that the assessment and tax be reduced. It shall be the duty of the county treasurer, upon whom a petition with endorsed findings is served, as in RCW 84.68.110 through 84.68.150 provided, to endorse thereon a statement whether or not the tax against which complaint is made has in fact been paid and, if paid, the amount thereof, whereupon the county treasurer shall immediately transmit the petition to the prosecuting attorney and the prosecuting attorney shall make such investigation as he or she deems necessary and, within ten days after receipt of the petition and findings by him or her, transmit the same to the state department of revenue with his or her recommendation in respect to the granting or denial of the petition.
[ 2013 c 23 § 379; 1975 1st ex.s. c 278 § 208; 1961 c 15 § 84.68.120. Prior: 1939 c 16 § 2; RRS § 11241-2.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.130 - Small claims recoveries—Procedure of department of revenue.

RCW 84.68.130
Small claims recoveries—Procedure of department of revenue.
Upon receipt of the petition, findings and recommendations the state department of revenue shall proceed to consider the same, and it may require evidence to be submitted and make such investigation as it deems necessary and for such purpose the department of revenue shall be empowered to subpoena witnesses in order that all material and relevant facts may be ascertained. Upon the conclusion of its consideration of the petition and within thirty days after receipt thereof, the department of revenue shall enter an order either granting or denying the petition and if the petition be granted the department of revenue may order the assessment canceled or reduced or the extended tax corrected upon the tax rolls in any amount it deems proper but in no event to exceed the amount of reduction or correction recommended by the county assessor.
[ 1975 1st ex.s. c 278 § 209; 1961 c 15 § 84.68.130. Prior: 1939 c 16 § 3; RRS § 11241-3.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.140 - Small claims recoveries—Payment of refunds—Procedure.

RCW 84.68.140
Small claims recoveries—Payment of refunds—Procedure.
Certified copies of the order of the department of revenue shall be forwarded to the county assessor, the county auditor and the taxpayer, and the taxpayer shall immediately be entitled to a refund of the difference, if any, between the tax already paid and the canceled or reduced or corrected tax based upon the order of the department with interest on such amount from the date of payment of the original tax. Upon receipt of the order of the department the county auditor shall draw a warrant against the county tax refund fund in the amount of any tax reduction so ordered, plus interest at the rate specified in RCW 84.69.100 to the date such warrant is issued, and such warrant shall be paid by the county treasurer out of any moneys on hand in said fund. If no funds are available in the county tax refund fund for the payment of such warrant the warrant shall bear interest and shall be callable under such conditions as are provided by law for county warrants and such interest, if any, shall also be paid out of said fund. The order of the department shall for all purposes be considered as a judgment against the county tax refund fund and the obligation thereof shall be discharged in the same manner as provided by law for the discharge of judgments against the county for excessive taxes under the provisions of RCW 84.68.010 through 84.68.070 or any act amendatory thereof.
[ 1989 c 378 § 31; 1975 1st ex.s. c 278 § 210; 1961 c 15 § 84.68.140. Prior: 1939 c 16 § 4; RRS § 11241-4.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes. › 84.68.150 - Small claims recoveries—Limitation as to time and amount of refund.

RCW 84.68.150
Small claims recoveries—Limitation as to time and amount of refund.
No petition for cancellation or reduction of assessment or correction of tax rolls and the refund of taxes based thereon under RCW 84.68.110 through 84.68.150 may be considered unless filed within three years after the year in which the tax became payable or purported to become payable, unless the reduction or correction is the result of a manifest error and the county legislative authority authorizes a longer period for a refund of the claim. The maximum refund under the authority of RCW 84.68.110 through 84.68.150 for each year involved in the taxpayer's petition is two hundred dollars. Should the amount of excess tax for any such year be in excess of two hundred dollars, a refund of two hundred dollars must be allowed under RCW 84.68.110 through 84.68.150, without prejudice to the right of the taxpayer to proceed as may be otherwise provided by law to recover the balance of the excess tax paid by him or her.
[ 2015 c 174 § 3; 2013 c 23 § 380; 1961 c 15 § 84.68.150. Prior: 1949 c 158 § 1; 1941 c 154 § 1; 1939 c 16 § 5; Rem. Supp. 1949 § 11241-5.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.69 - Refunds. › 84.69.010 - Definitions.

RCW 84.69.010
Definitions.
As used in this chapter, unless the context indicates otherwise:
(1) "Taxing district" means any county, city, town, port district, school district, road district, metropolitan park district, water-sewer district, or other municipal corporation now or hereafter authorized by law to impose burdens upon property within the district in proportion to the value thereof, for the purpose of obtaining revenue for public purposes, as distinguished from municipal corporations authorized to impose burdens, or for which burdens may be imposed, for such purposes, upon property in proportion to the benefits accruing thereto.
(2) "Tax" includes penalties and interest.
[ 1999 c 153 § 73; 1961 c 15 § 84.69.010. Prior: 1957 c 120 § 1.]
NOTES:
Part headings not law—1999 c 153: See note following RCW 57.04.050.
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.]