Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-18 - Property tax Abatements, credits, deferrals and refunds › Section 458-18-215 - Refunds - Payment under protest requirements

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains and implements the procedures to be followed to comply with
			 RCW
			 84.68.020. This statute imposes the
			 requirement that property taxes be paid under protest in order to preserve the
			 taxpayer's right to bring an action in court for a refund. The intent of the
			 rule is to clarify the rights and responsibilities of taxpayers with respect to
			 paying taxes under protest. This rule does not explain nor apply to the
			 provisions of chapter 84.69 RCW, which describe alternative procedures for
			 obtaining property tax refunds in factual circumstances that do not require the
			 tax to be paid under protest.
(2)
What constitutes a valid protest.
In order to preserve a right to
			 bring an action in court for refund of any property tax paid, a taxpayer must
			 at the time of payment of the tax, submit to the county treasurer a written
			 protest setting forth all of the grounds upon which the tax, or any portion of
			 the tax, is claimed to be unlawful or excessive. When the taxpayer pays the tax
			 in two installments, the right to bring an action in court for refund of any
			 property tax paid is preserved if a written protest, as provided in this
			 section, accompanies each installment payment or if a written protest, as
			 provided in this section, accompanies the first installment payment and
			 indicates that the protest is a continuing protest with respect to the taxes
			 payable for the entire year. No protest accompanying a tax payment shall be
			 deemed to include protest of taxes due in succeeding years. A statement on a
			 check or money order that the tax is being paid under protest is not sufficient
			 to preserve the right to seek a refund in court. Any tax paid without a written
			 protest, as provided in this section, is considered to be voluntarily paid and
			 nonrefundable.
(3)
Sufficiency of protest.
The written protest is intended to provide
			 the taxing authorities with notice that the taxpayer is disputing the right to
			 collect the tax and also to provide notice to the taxing authorities of the
			 grounds upon which the taxpayer bases the protest. Any written protest which
			 clearly states that the taxpayer disputes liability for the tax or a part
			 thereof, and states all the reasons for the dispute constitutes a sufficient
			 notice and a sufficient written protest for the purposes of this section. When
			 the taxpayer submits a written protest as provided in this section, the
			 taxpayer is thereafter prohibited from raising other or additional grounds as
			 the basis for the dispute.
(4)
Notice to taxpayers of protest requirement.
A prominent notice of
			 the written protest requirement shall be included as part of, or enclosed with,
			 property tax statements. One sample notice is as follows: To preserve your
			 right to seek a court ordered refund, you must submit a separate written
			 statement to the county treasurer at the time you pay the tax stating: You are
			 paying the tax or a portion of the tax under protest; and all of the reasons
			 why you believe the tax paid is unlawful or excessive. An alternative sample
			 notice is as follows: To preserve your right to seek a court ordered refund,
			 you must comply with requirements of the law (RCW
			 84.68.020 and WAC
			 458-18-215 ). Copies are
			 available from the county treasurer.
(5)
Effective date.
This rule is
			 effective for 1994 tax statements and taxes due in 1994, and thereafter. This
			 rule is not intended to impose additional administrative costs upon counties to
			 the extent 1994 tax statements may have already been printed, as of the
			 effective date of this rule, without containing the notice required in
			 subsection (4) of this section.
Statutory Authority:
				  RCW
				  84.08.070. 93-24-087, § 458-18-215,
				  filed 11/30/93, effective 12/31/93.