HomeMy WebLinkAbout39-17 - Res. Limiting Refunds, Cancelations, or Corrections of Tax Rolls to the Ordinary Time LimitsRESOLUTION NO. 3 q -/ 7
LIMITING REFUNDS, CANCELATIONS, OR CORRECTIONS OF THE TAX ROLLS TO THE ORDINARY TIME
LIMITS
WHEREAS, ordinarily in order to be timely under Washington State Law, a claim for a property tax refund
under RCW 84.69 must be filed with the County Treasurer within three years of the due date of the
payment sought to be refunded; and
WHEREAS, ordinarily in order to be timely under Washington State Law, a proceeding for a cancellation,
reduction, correction, or refund of property taxes under RCW 84.68.110 through RCW 84.68.150 must be
filed with the County Assessor within three Years of the year in which the tax became payable or
purported to become payable; and
WHEREAS, ordinarily a manifest error cancellation or correction by the County Assessor or County
Treasurer under RCW 84.48.065 may not be made for any period of more than three years preceding the
year in which the error is discovered; and
WHEREAS, the Washington State Legislature has recently amended RCW 84.69.030 to permit refunds on
claims filled more than three years after the due date of the payment sought to be refunded if the claim
arises from taxes paid as the result of a manifest error in a description of the property, but only if such
extension of time is authorized by the county legislative authority; and
WHEREAS, the Washington State Legislature amended RCW 84.68.150 to permit petitions for cancelling
or reduction of assessment or correction of tax rolls, and the refund of taxes under RCW 84.68.110
through RCW 84.68.150 to be considered even if filed for more than three years after the year in which
the tax became payable, or purported to become payable, if the reduction or corrections is the result of a
manifest error, and if the county legislative authority also authorizes the extension of the time to file the
petition; and
WHEREAS, the Washington State Legislature amended RCW 84.48.065 to permit the County Assessor or
County Treasurer to issue a manifest error cancellation or correction for a period of more than three
years preceding the year in which the error is discovered, but only if authorized by the county legislative
authority; and
WHEREAS, if the Mason County Board of Commissioners were to make use of the additional authority
granted by the legislature to extend the time periods for cancellations, reductions, corrections, and
refunds as now provided for in RCW 84.69.030, RCW 84.68.150, and RCW 84.48.065, it could have the
effect of undermining the certainty, predictability, and finality of the process by which property taxes are
collected and corrections and refund requests are resolved.
NOW, THEREFORE, BE IT RESOLVED that it is in all cases the policy of Mason County to not extend, or
authorize to extend, the limits otherwise provided in RCW 84.69.030, RCW 84.68.150, or RWC 84.48.065
for the cancellation, reduction, correction, or refund of property taxes for corrections of assessments or
of the tax rolls, or for petition or claims seeking such cancellations, reductions, corrections, or refunds.
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Resolution limiting refunds, cancelations, or corrections of the tax rolls to the ordinary time limits
\ +~ ~ Passed thisiday of Ju.~ , 2017.
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Attest:
Approved as to Content:
Approved as to Form:
Chief Civil Deputy Prosecuting Attorney