title: RCW 84.64.050

text:
(1) Except as provided in subsection (7) of this section, after the expiration of three years from the date of delinquency, when any property remains on the tax rolls for which no certificate of delinquency has been issued, the county treasurer must proceed to issue certificates of delinquency on the property to the county for all years' taxes, interest, and costs. However, the county treasurer, with the consent of the county legislative authority, may elect to issue a certificate for fewer than all years' taxes, interest, and costs to a minimum of the taxes, interest, and costs for the earliest year.
(2) Certificates of delinquency are prima facie evidence that:
(a) The property described was subject to taxation at the time the same was assessed;
(b) The property was assessed as required by law;
(c) The taxes or assessments were not paid at any time before the issuance of the certificate;
(d) Such certificate has the same force and effect as a lis pendens required under chapter 4.28 RCW.
(3) The county treasurer may include in the certificate of delinquency any assessments which are due on the property and are the responsibility of the county treasurer to collect. However, if the department of revenue has previously notified the county treasurer in writing that the property has a lien on it for deferred property taxes, the county treasurer must include in the certificate of delinquency any amounts deferred under chapters 84.37 and 84.38 RCW that remain unpaid, including accrued interest and costs.
(4) The treasurer must file the certificates when completed with the clerk of the court at no cost to the treasurer, and the treasurer must thereupon, with legal assistance from the county prosecuting attorney, proceed to foreclose in the name of the county, the tax liens embraced in such certificates. Notice and summons must be served or notice given in a manner reasonably calculated to inform the owner or owners, and any person having a recorded interest in or lien of record upon the property, of the foreclosure action to appear within thirty days after service of such notice and defend such action or pay the amount due. Either (a) personal service upon the owner or owners and any person having a recorded interest in or lien of record upon the property, or (b) publication once in a newspaper of general circulation, which is circulated in the area of the property and mailing of notice by certified mail to the owner or owners and any person having a recorded interest in or lien of record upon the property, or, if a mailing address is unavailable, personal service upon the occupant of the property, if any, is sufficient. If such notice is returned as unclaimed, the treasurer must send notice by regular first-class mail. The notice must include the legal description on the tax rolls, the year or years for which assessed, the amount of tax and interest due, and the name of owner, or reputed owner, if known, and the notice must include the local street address, if any, for informational purposes only. The certificates of delinquency issued to the county may be issued in one general certificate in book form including all property, and the proceedings to foreclose the liens against the property may be brought in one action and all persons interested in any of the property involved in the proceedings may be made codefendants in the action, and if unknown may be therein named as unknown owners, and the publication of such notice is sufficient service thereof on all persons interested in the property described therein, except as provided above. The person or persons whose name or names appear on the treasurer's rolls as the owner or owners of the property must be considered and treated as the owner or owners of the property for the purpose of this section, and if upon the treasurer's rolls it appears that the owner or owners of the property are unknown, then the property must be proceeded against, as belonging to an unknown owner or owners, as the case may be, and all persons owning or claiming to own, or having or claiming to have an interest therein, are hereby required to take notice of the proceedings and of any and all steps thereunder. However, prior to the sale of the property, the treasurer must order or conduct a title search of the property to be sold to determine the legal description of the property to be sold and the record titleholder, and if the record titleholder or holders differ from the person or persons whose name or names appear on the treasurer's rolls as the owner or owners, the record titleholder or holders must be considered and treated as the owner or owners of the property for the purpose of this section, and are entitled to the notice provided for in this section. Such title search must be included in the costs of foreclosure.
(5) If the title search required by subsection (4) of this section reveals a lien in favor of the state for deferred taxes on the property under RCW 84.37.070 or 84.38.100 and such deferred taxes are not already included in the certificate of delinquency, the county treasurer must issue an amended certificate of delinquency on the property to include the outstanding amount of deferred taxes, including accrued interest. The amended certificate of delinquency must be filed with the clerk of the court as provided in subsection (4) of this section.
(6) The county treasurer may not sell property that is eligible for deferral of taxes under chapter 84.38 RCW but must require the owner of the property to file a declaration to defer taxes under chapter 84.38 RCW.
(7) Except those parcels where the local governing entity has declared and/or certified the parcel a nuisance affecting public peace, safety, and welfare, or other similar code provision, in no case may a certificate of delinquency be filed on property where the tax delinquency under chapter 84.56 RCW is one hundred dollars or less in total excluding interest and penalties.
[ 2019 c 332 s 4; 2013 c 221 s 12; 1999 c 18 s 7; 1991 c 245 s 25; 1989 c 378 s 37; 1986 c 278 s 64. Prior: 1984 c 220 s 19; 1984 c 179 s 2; 1981 c 322 s 4; 1972 ex.s. c 84 s 2; 1961 c 15 s 84.64.050; prior: 1937 c 17 s 1; 1925 ex.s. c 130 s 117; RRS s 11278; prior: 1917 c 113 s 1; 1901 c 178 s 3; 1899 c 141 s 15; 1897 c 71 s 98.]
Notes:
Effective date—2019 c 332: See note following RCW 84.56.029.
Severability—1986 c 278: See note following RCW 36.01.010.

catchline: Certificate to county—Foreclosure—Notice—Sale of certain residential property eligible for deferral prohibited.


doc_type: statute

jurisdiction: wa

title: RCW 84.64.060

text:
(1) Any person owning a recorded interest in lands or lots upon which judgment is prayed, as provided in this chapter, may in person or by agent pay the taxes, interest and costs due thereon to the county treasurer of the county in which the same are situated, at any time before the day of the sale; and for the amount so paid he or she will have a lien on the property liable for taxes, interest, and costs for which judgment is prayed; and the person or authority who collects or receives the same must give a receipt for such payment, or issue to such person a certificate showing such payment. If paying by agent, the agent must provide notarized documentation of the agency relationship.
(2) Notwithstanding anything to the contrary in this section, a person need not pay the amount of any outstanding liens for amounts deferred under chapter 84.37 or 84.38 RCW, if such amounts have not become payable under RCW 84.37.080 or 84.38.130.
[ 2015 c 86 s 315; 2003 c 23 s 4; 2002 c 168 s 9; 1963 c 88 s 1; 1961 c 15 s 84.64.060. Prior: 1925 ex.s. c 130 s 118; RRS s 11279; prior: 1897 c 71 s 99.]

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Payment by interested person before day of sale.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 84.64.070

text:
(1) Real property upon which certificates of delinquency have been issued under the provisions of this chapter, may be redeemed at any time before the close of business the day before the day of the sale, by payment, as prescribed by the county treasurer, to the county treasurer of the proper county, of the amount for which the certificate of delinquency was issued, together with interest at the statutory rate per annum charged on delinquent general real and personal property taxes from date of issuance of the certificate of delinquency until paid.
(2) The person redeeming such property must also pay the amount of all taxes, interest and costs accruing after the issuance of such certificate of delinquency, together with interest at the statutory rate per annum charged on delinquent general real and personal property taxes on such payment from the day the same was made.
(3) No fee may be charged for any redemption.
(4) Tenants in common or joint tenants must be allowed to redeem their individual interest in real property for which certificates of delinquency have been issued under the provisions of this chapter, in the manner and under the terms specified in RCW 84.64.060 for the redemption of real property other than that of persons adjudicated to be legally incompetent or minors for purposes of this section.
(5) If the real property of any minor, or any person adjudicated to be legally incompetent, be sold for nonpayment of taxes, the same may be redeemed at any time within three years after the date of sale upon the terms specified in this section, on the payment of interest at the statutory rate per annum charged on delinquent general real and personal property taxes on the amount for which the same was sold, from and after the date of sale, and in addition the redemptioner must pay the reasonable value of all improvements made in good faith on the property, less the value of the use thereof, which redemption may be made by themselves or by any person in their behalf.
(6) Notwithstanding anything to the contrary in this section, a person may redeem real property under this section without the payment of any outstanding liens for amounts deferred under chapter 84.37 or 84.38 RCW, if such amounts have not become payable under RCW 84.37.080 or 84.38.130.
[ 2015 c 86 s 316; 2002 c 168 s 10; 1991 c 245 s 26; 1963 c 88 s 2; 1961 c 15 s 84.64.070. Prior: 1925 ex.s. c 130 s 119; RRS s 11280; prior: 1917 c 142 s 4; 1899 c 141 s 17; 1897 c 71 s 102; 1895 c 176 s 25; 1893 c 124 s 121.]

catchline: Redemption before day of sale—Redemption of property of minors and legally incompetent persons.


title: RCW 84.64.080

text:
(1) The court must examine each application for judgment foreclosing a tax lien, and if a defense (specifying in writing the particular cause of objection) is offered by any person interested in any of the lands or lots to the entry of judgment, the court must hear and determine the matter in a summary manner, without other pleadings, and pronounce judgment. However, the court may, in its discretion, continue a case in which a defense is offered, to secure substantial justice to the contestants.
(2) In all judicial proceedings for the collection of taxes, and interest and costs thereon, all amendments which by law can be made in any personal action in the court must be allowed. No assessments of property or charge for any of the taxes is illegal on account of any irregularity in the tax list or assessment rolls, or on account of the assessment rolls or tax list not having been made, completed, or returned within the time required by law, or on account of the property having been charged or listed in the assessment or tax lists without name, or in any other name than that of the owner, and no error or informality in the proceedings of any of the officers connected with the assessment, levying or collection of the taxes, vitiates or in any manner affects the tax or the assessment of the tax. Any irregularities or informality in the assessment rolls or tax lists or in any of the proceedings connected with the assessment or levy of the taxes, or any omission or defective act of any officer connected with the assessment or levying of the taxes, may be, in the discretion of the court, corrected, supplied, and made to conform to the law by the court.
(3) The court must give judgment for the taxes, interest, and costs that appear to be due upon the several lots or tracts described in the notice of application for judgment. The judgment must be a several judgment against each tract or lot or part of a tract or lot for each kind of tax included therein, including all interest and costs. The court must order and direct the clerk to make and enter an order for the sale of the real property against which judgment is made, or vacate and set aside the certificate of delinquency, or make such other order or judgment as in law or equity may be just. The order must be signed by the judge of the superior court and delivered to the county treasurer. The order is full and sufficient authority for the treasurer to proceed to sell the property for the sum set forth in the order and to take further steps provided by law.
(4) The county treasurer must immediately after receiving the order and judgment proceed to sell the property as provided in this chapter to the highest and best bidder. The acceptable minimum bid must be the total amount of taxes, interest, and costs. The property must be sold "as is." There is no guarantee or warranty of any kind, express or implied, relative to: Title, eligibility to build upon or subdivide the property; zoning classification; size; location; fitness for any use or purpose; or any other feature or condition of a foreclosed property sold pursuant to this chapter or sold pursuant to chapter 36.35 RCW as a tax title property.
(5) All sales must be made at a location in the county on a date and time (except Saturdays, Sundays, or legal holidays) as the county treasurer may direct, and continue from day to day (Saturdays, Sundays, and legal holidays excepted) during the same hours until all lots or tracts are sold. The county treasurer must first give notice of the time and place where the sale is to take place for ten days successively by posting notice thereof in three public places in the county, one of which must be in the office of the treasurer.
(6) Unless a sale is conducted pursuant to RCW 84.64.225, notice of a sale must be substantially in the following form:
TAX JUDGMENT SALE
Public notice is hereby given that pursuant to real property 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 upon real property, as per provisions of law, I shall on the . . . . day of . . . . . ., . . . ., at . . . . o'clock a.m., at . . . . . . in the city of . . . . . ., and county of . . . . . ., state of Washington, sell the real property to the highest and best bidder for cash, to satisfy the full amount of taxes, interest and costs adjudged to be due.
In witness whereof, I have hereunto affixed my hand and seal this . . . . day of . . . . . ., . . . . .
Treasurer of . . . . county.
(7) As an alternative to the sale procedure specified in subsections (5) and (6) of this section, the county treasurer may conduct a public auction sale by electronic media pursuant to RCW 84.64.225.
(8) No county officer or employee may directly or indirectly be a purchaser of the property at the sale.
(9) If any buildings or improvements are upon an area encompassing more than one tract or lot, the same must be advertised and sold as a single unit.
(10) If the highest amount bid for any separate unit tract or lot exceeds the minimum bid due upon the whole property included in the certificate of delinquency, the excess must be refunded, following payment of all recorded water-sewer district liens, on application therefor, to the record owner of the property. The record owner of the property is the person who held title on the date of issuance of the certificate of delinquency. Assignments of interests, deeds, or other documents executed or recorded after filing the certificate of delinquency do not affect the payment of excess funds to the record owner. In the event that no claim for the excess is received by the county treasurer within three years after the date of the sale, the treasurer must at expiration of the three year period deposit the excess in the current expense fund of the county, which extinguishes all claims by any owner to the excess funds.
(11) The county treasurer must execute to the purchaser of any piece or parcel of land a tax deed. The tax deed so made by the county treasurer, under the official seal of the treasurer's office, must be recorded in the same manner as other conveyances of real property, and vests in the grantee, his or her heirs and assigns the title to the property therein described, without further acknowledgment or evidence of the conveyance.
(12) Tax deeds must be substantially in the following form:
State of Washington
County of . . . .





ss.
This indenture, made this . . . . day of . . . . . ., . . . . . ., between . . . . . ., as treasurer of . . . . . . county, state of Washington, party of the first part, and . . . . . ., party of the second part:
Witnesseth, that, whereas, at a public sale of real property held on the . . . . day of . . . . . ., . . . ., pursuant to a real property tax judgment entered in the superior court in the county of . . . . . . on the . . . . day of . . . . . ., . . . ., in proceedings to foreclose tax liens upon real property and an order of sale duly issued by the court, . . . . . . duly purchased in compliance with the laws of the state of Washington, the following described real property, to wit: (Here place description of real property conveyed) and that the . . . . . . has complied with the laws of the state of Washington necessary to entitle (him, or her or them) to a deed for the real property.
Now, therefore, know ye, that, I . . . . . ., county treasurer of the county of . . . . . ., state of Washington, in consideration of the premises and by virtue of the statutes of the state of Washington, in such cases provided, do hereby grant and convey unto . . . . . ., his or her heirs and assigns, forever, the real property hereinbefore described.
Given under my hand and seal of office this . . . . day of . . . . . ., A.D. . . . .
. . . .
County Treasurer.
[ 2019 c 28 s 1; 2015 c 95 s 12; 2004 c 79 s 7; 2003 c 23 s 5. Prior: 1999 c 153 s 72; 1999 c 18 s 8; 1991 c 245 s 27; 1981 c 322 s 5; 1965 ex.s. c 23 s 4; 1963 c 8 s 1; 1961 c 15 s 84.64.080; prior: 1951 c 220 s 1; 1939 c 206 s 47; 1937 c 118 s 1; 1925 ex.s. c 130 s 20; RRS s 11281; prior: 1909 c 163 s 1; 1903 c 59 s 5; 1899 c 141 s 18; 1897 c 71 s 103; 1893 c 124 s 105; 1890 p 573 s 112; Code 1881 s 2917. Formerly RCW 84.64.080, 84.64.090, 84.64.100, and 84.64.110.]
Notes:
Intent—2015 c 95: See note following RCW 36.16.145.
Part headings not law—1999 c 153: See note following RCW 57.04.050.
Validation—1963 c 8: "All rights acquired or any liability or obligation incurred under the provisions of this section prior to February 18, 1963, or any process, proceeding, order, or judgment involving the assessment of any property or the levy or collection of any tax thereunder, or any certificate of delinquency, tax deed or other instrument given or executed thereunder, or any claim or refund thereunder, or any sale or other proceeding thereunder are hereby declared valid and of full force and effect." [ 1963 c 8 s 2.]

catchline: Foreclosure proceedings—Judgment—Sale—Notice—Form of deed—Recording.


title: RCW 84.64.120

text:
Appellate review of the judgment of the superior court may be sought as in other civil cases. However, review must be sought within thirty days after the entry of the judgment and the party taking such appeal shall deposit a sum equal to all taxes, interest, and costs with the clerk of the court, conditioned that the appellant shall prosecute the appeal with effect, and will pay the amount of any taxes, interest and costs which may be finally adjudged against the real property involved in the appeal by any court having jurisdiction of the cause. No appeal shall be allowed from any judgment for the sale of land or lot for taxes unless the party taking such appeal shall before the time of giving notice of such appeal, and within thirty days herein allowed within which to appeal, deposit with the clerk of the court of the county in which the land or lots are situated, an amount of money equal to the amount of the judgment and costs rendered in such cause by the trial court. If, in case of an appeal, the judgment of the lower court shall be affirmed, in whole or in part, the supreme court or the court of appeals shall enter judgment for the amount of taxes, interest and costs, with damages not to exceed twenty percent, and shall order that the amount deposited with the clerk of the court, or so much thereof as may be necessary, be credited upon the judgment so rendered, and execution shall issue for the balance of the judgment, damages and costs. The clerk of the supreme court or the clerk of the division of the court of appeals in which the appeal is pending shall transmit to the county treasurer of the county in which the land or lots are situated a certified copy of the order of affirmance, and it shall be the duty of such county treasurer upon receiving the same to apply so much of the amount deposited with the clerk of the court, as shall be necessary to satisfy the amount of the judgment of the supreme court, and to account for the same as collected taxes. If the judgment of the superior court shall be reversed and the cause remanded for a rehearing, and if, upon a rehearing, judgment shall be rendered for the sale of the land or lots for taxes, or any part thereof, and such judgment be not appealed from, as herein provided, the clerk of such superior court shall certify to the county treasurer the amount of such judgment, and thereupon it shall be the duty of the county treasurer to certify to the county clerk the amount deposited with the clerk of the court, and the county clerk shall credit such judgment with the amount of such deposit, or so much thereof as will satisfy the judgment, and the county treasurer shall be chargeable and accountable for the amount so credited as collected taxes. Nothing herein shall be construed as requiring an additional deposit in case of more than one appeal being prosecuted in the proceeding. If, upon a final hearing, judgment shall be refused for the sale of the land or lots for the taxes, interest, and costs, or any part thereof, in the proceedings, the county treasurer shall pay over to the party who shall have made such deposit, or his or her legally authorized agent or representative, the amount of the deposit, or so much thereof as shall remain after the satisfaction of the judgment against the land or lots in respect to which such deposit shall have been made.
[ 1999 c 18 s 9; 1991 c 245 s 28; 1988 c 202 s 70; 1971 c 81 s 154; 1961 c 15 s 84.64.120. Prior: 1925 ex.s. c 130 s 121; RRS s 11282; prior: 1903 c 59 s 4; 1897 c 71 s 104; 1893 c 124 s 106.]
Notes:
Rules of court: Cf. RAP 5.2, 8.1, 18.22.
Severability—1988 c 202: See note following RCW 2.24.050.

catchline: Appellate review—Deposit.


title: RCW 84.64.130

text:
The books and records belonging to the office of county treasurer, certified by said treasurer, shall be deemed prima facie evidence to prove the issuance of any certificate, the sale of any land or lot for taxes, the redemption of the same or payment of taxes thereon. The county treasurer shall, at the expiration of his or her term of office, pay over to his or her successor in office all moneys in his or her hands received for redemption from sale for taxes on real property.
[ 2013 c 23 s 376; 1961 c 15 s 84.64.130. Prior: 1925 ex.s. c 130 s 123; RRS s 11284; prior: 1897 c 71 s 108; 1893 c 124 s 123.]

catchline: Certified copies of records as evidence.


title: RCW 84.64.180

text:
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 s 377; 1961 c 15 s 84.64.180. Prior: 1925 ex.s. c 130 s 127; RRS s 11288; prior: 1897 c 71 s 114; 1893 c 124 s 132; 1890 p 574 s 114.]

catchline: Deeds as evidence—Estoppel by judgment.


title: RCW 84.64.190

text:
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 s 84.64.190. Prior: 1925 ex.s. c 130 s 128; RRS s 11289; prior: 1890 p 575 s 115.]

catchline: Certified copy of deed as evidence.


title: RCW 84.64.200

text:
(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 s 13; 2007 c 295 s 7; 1981 c 322 s 6; 1961 c 15 s 84.64.200. Prior: 1925 ex.s. c 130 s 129; RRS s 11290; prior: 1901 c 178 s 4; 1899 c 141 s 24; 1897 c 71 s 116; 1893 c 124 s 136.]
Notes:
Intent—2015 c 95: See note following RCW 36.16.145.

catchline: County as bidder at sale—Purchaser to pay all delinquent taxes, interest, or costs.


title: RCW 84.64.215

text:
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 s 29; 1961 c 15 s 84.64.215. Prior: 1947 c 60 s 1; Rem. Supp. 1947 s 11295a. Formerly RCW 84.64.210, part.]

catchline: Deed recording fee—Transmittal to county auditor and purchaser.


title: RCW 84.64.225

text:
(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 s 2; 2015 c 95 s 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.

catchline: Public auction sale by electronic media.


title: RCW 84.68.010

text:
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 s 30; 1972 ex.s. c 84 s 3; 1961 c 15 s 84.68.010. Prior: 1931 c 62 s 1; RRS s 11315-1.]

catchline: Injunctions prohibited—Exceptions.


title: RCW 84.68.020

text:
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 s 40; 1961 c 15 s 84.68.020. Prior: 1937 c 11 s 1; 1931 c 62 s 2; 1927 c 280 s 7; 1925 c 18 s 7; RRS s 11315-2.]

catchline: Payment under protest—Claim not required.


title: RCW 84.68.030

text:
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 s 28; 1961 c 15 s 84.68.030. Prior: 1931 c 62 s 3; RRS s 11315-3.]

catchline: Judgment—Payment—County tax refund fund.


title: RCW 84.68.040

text:
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 s 84.68.040. Prior: 1937 c 11 s 2; 1931 c 62 s 4; RRS s 11315-4.]

catchline: Levy for tax refund fund.


title: RCW 84.68.050

text:
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 s 2; 1989 c 378 s 29; 1961 c 15 s 84.68.050. Prior: 1937 c 11 s 3; 1931 c 62 s 5; RRS s 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 s 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 s 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 s 4.]

catchline: Venue of action—Intercounty property.


title: RCW 84.68.060

text:
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 s 84.68.060. Prior: 1939 c 206 s 48; 1931 c 62 s 6; RRS s 11315-6.]
Notes:
Limitation of action to cancel tax deed: RCW 4.16.090.

catchline: Limitation of actions.


title: RCW 84.68.070

text:
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 s 30; 1961 c 15 s 84.68.070. Prior: 1939 c 206 s 49; 1931 c 62 s 7; RRS s 11315-7.]

catchline: Remedy exclusive—Exception.


title: RCW 84.68.080

text:
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 s 84.68.080. Prior: 1888 c 22 (p 43) s 1; RRS s 955.]
Notes:
Limitation of action to cancel tax deed: RCW 4.16.090.

catchline: Action to recover property sold for taxes—Tender is condition precedent.


title: RCW 84.68.090

text:
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 s 41; 1961 c 15 s 84.68.090. Prior: 1888 c 22 (p 44) s 2; RRS s 956.]

catchline: Action to recover property sold for taxes—Complaint.


title: RCW 84.68.100

text:
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 s 84.68.100. Prior: 1888 c 22 (p 44) s 3; RRS s 957.]

catchline: Action to recover property sold for taxes—Restrictions construed as additional.


title: RCW 84.68.110

text:
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 s 378; 1961 c 15 s 84.68.110. Prior: 1939 c 16 s 1; RRS s 11241-1.]

catchline: Small claims recoveries—Recovery of erroneous taxes without court action.


title: RCW 84.68.120

text:
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 s 379; 1975 1st ex.s. c 278 s 208; 1961 c 15 s 84.68.120. Prior: 1939 c 16 s 2; RRS s 11241-2.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Small claims recoveries—Petition—Procedure of county officers—Transmittal of findings to department of revenue.


title: RCW 84.68.130

text:
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 s 209; 1961 c 15 s 84.68.130. Prior: 1939 c 16 s 3; RRS s 11241-3.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Small claims recoveries—Procedure of department of revenue.


title: RCW 84.68.140

text:
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 s 31; 1975 1st ex.s. c 278 s 210; 1961 c 15 s 84.68.140. Prior: 1939 c 16 s 4; RRS s 11241-4.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Small claims recoveries—Payment of refunds—Procedure.


title: RCW 84.68.150

text:
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 s 3; 2013 c 23 s 380; 1961 c 15 s 84.68.150. Prior: 1949 c 158 s 1; 1941 c 154 s 1; 1939 c 16 s 5; Rem. Supp. 1949 s 11241-5.]

catchline: Small claims recoveries—Limitation as to time and amount of refund.


title: RCW 84.69.010

text:
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 s 73; 1961 c 15 s 84.69.010. Prior: 1957 c 120 s 1.]
Notes:
Part headings not law—1999 c 153: See note following RCW 57.04.050.

catchline: Definitions.


title: RCW 84.69.020

text:
On the order of the county treasurer, ad valorem taxes paid before or after delinquency must be refunded if they were:
(1) Paid more than once;
(2) Paid as a result of manifest error in description;
(3) Paid as a result of a clerical error in extending the tax rolls;
(4) Paid as a result of other clerical errors in listing property;
(5) Paid with respect to improvements which did not exist on assessment date;
(6) Paid under levies or statutes adjudicated to be illegal or unconstitutional;
(7) Paid as a result of mistake, inadvertence, or lack of knowledge by any person exempted from paying real property taxes or a portion thereof pursuant to RCW 84.36.381 through 84.36.389, as now or hereafter amended;
(8) Paid as a result of mistake, inadvertence, or lack of knowledge by either a public official or employee or by any person with respect to real property in which the person paying the same has no legal interest;
(9) Paid on the basis of an assessed valuation which was appealed to the county board of equalization and ordered reduced by the board;
(10) Paid on the basis of an assessed valuation which was appealed to the state board of tax appeals and ordered reduced by the board: PROVIDED, That the amount refunded under subsections (9) and (10) of this section shall only be for the difference between the tax paid on the basis of the appealed valuation and the tax payable on the valuation adjusted in accordance with the board's order;
(11) Paid as a state property tax levied upon property, the assessed value of which has been established by the state board of tax appeals for the year of such levy: PROVIDED, HOWEVER, That the amount refunded shall only be for the difference between the state property tax paid and the amount of state property tax which would, when added to all other property taxes within the one percent limitation of Article VII, section 2 of the state Constitution equal one percent of the assessed value established by the board;
(12) Paid on the basis of an assessed valuation which was adjudicated to be unlawful or excessive: PROVIDED, That the amount refunded shall be for the difference between the amount of tax which was paid on the basis of the valuation adjudged unlawful or excessive and the amount of tax payable on the basis of the assessed valuation determined as a result of the proceeding;
(13) Paid on property acquired under RCW 84.60.050, and canceled under RCW 84.60.050(2);
(14) Paid on the basis of an assessed valuation that was reduced under RCW 84.48.065;
(15) Paid on the basis of an assessed valuation that was reduced under RCW 84.40.039; or
(16) Abated under RCW 84.70.010.
No refunds under the provisions of this section shall be made because of any error in determining the valuation of property, except as authorized in subsections (9), (10), (11), and (12) of this section nor may any refunds be made if a bona fide purchaser has acquired rights that would preclude the assessment and collection of the refunded tax from the property that should properly have been charged with the tax. Any refunds made on delinquent taxes must include the proportionate amount of interest and penalties paid. However, no refunds as a result of an incorrect payment authorized under subsection (8) of this section made by a third party payee shall be granted. The county treasurer may deduct from moneys collected for the benefit of the state's levies, refunds of the state's levies including interest on the levies as provided by this section and chapter 84.68 RCW.
The county treasurer of each county must make all refunds determined to be authorized by this section, and by the first Monday in February of each year, report to the county legislative authority a list of all refunds made under this section during the previous year. The list is to include the name of the person receiving the refund, the amount of the refund, and the reason for the refund.
[ 2017 3rd sp.s. c 13 s 310; 2005 c 502 s 9; 2002 c 168 s 11; 1999 sp.s. c 8 s 2. Prior: 1998 c 306 s 2; 1997 c 393 s 18; 1996 c 296 s 2; 1994 c 301 s 55; 1991 c 245 s 31; 1989 c 378 s 17; 1981 c 228 s 1; 1975 1st ex.s. c 291 s 21; 1974 ex.s. c 122 s 2; 1972 ex.s. c 126 s 2; 1971 ex.s. c 288 s 14; 1969 ex.s. c 224 s 1; 1961 c 15 s 84.69.020; prior: 1957 c 120 s 2.]
Notes:
Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: See notes following RCW 84.52.065.
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Effective date—2005 c 502: See note following RCW 1.12.070.
Severability—Effective date—1999 sp.s. c 8: See notes following RCW 84.70.010.
Applicability—1981 c 228: "Section 1(12) of the [this] amendatory act applies to only those taxes which first become due and payable subsequent to January 1, 1981: PROVIDED, HOWEVER, That this section shall not apply to any taxes which were paid under protest and which were timely paid." [ 1981 c 228 s 4.]
Effective dates—Severability—1975 1st ex.s. c 291: See notes following RCW 82.04.050.
Purpose—1974 ex.s. c 122: "The legislature recognizes that the operation of the provisions of RCW 84.52.065 and 84.48.080, providing for adjustments in the county-determined assessed value of property for purposes of the state property tax for schools, may, with respect to certain properties, result in a total regular property tax payment in excess of the one percent limitation provided for in Article 7, section 2 (Amendment 59) of the state Constitution. The primary purpose of this 1974 amendatory act is to provide a procedure for administrative relief in such cases, such relief to be in addition to the presently existing procedure for judicial relief through a refund action provided for in RCW 84.68.020." [ 1974 ex.s. c 122 s 1.]
Severability—Savings—1971 ex.s. c 288: See notes following RCW 84.40.030.


title: RCW 84.69.030

text:
(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 s 1; 2015 c 174 s 1; 2014 c 16 s 1; 2009 c 350 s 9; 1991 c 245 s 32; 1989 c 378 s 32; 1961 c 15 s 84.69.030. Prior: 1957 c 120 s 3.]

catchline: Refunds—Procedure—When claim for an order required.


title: RCW 84.69.040

text:
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 s 33; 1961 c 15 s 84.69.040. Prior: 1957 c 120 s 4.]

catchline: Refunds may include amounts paid to state, and county and taxing district taxes.


title: RCW 84.69.050

text:
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 s 6; 1988 c 222 s 31; 1973 2nd ex.s. c 5 s 1; 1961 c 15 s 84.69.050. Prior: 1957 c 120 s 5.]

catchline: Refund with respect to amounts paid state.


title: RCW 84.69.060

text:
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 s 34; 1989 c 378 s 18; 1988 c 222 s 32; 1973 2nd ex.s. c 5 s 2; 1961 c 15 s 84.69.060. Prior: 1957 c 120 s 6.]

catchline: Refunds with respect to county, state, and taxing district taxes.


title: RCW 84.69.070

text:
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 s 7; 1991 c 245 s 38; 1973 2nd ex.s. c 5 s 3; 1963 c 114 s 1; 1961 c 270 s 2; 1961 c 15 s 84.69.070. Prior: 1957 c 120 s 7.]

catchline: Refunds with respect to taxing districts—Administrative expenses—Disposition of funds upon expiration of refund orders.


title: RCW 84.69.080

text:
Neither any county nor its officers shall refund amounts on behalf of a taxing district from county funds.
[ 1961 c 15 s 84.69.080. Prior: 1957 c 120 s 8.]

catchline: Refunds with respect to taxing districts—Not to be paid from county funds.


title: RCW 84.69.090

text:
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 s 381; 1961 c 15 s 84.69.090. Prior: 1957 c 120 s 9.]

catchline: To whom refund may be paid.


title: RCW 84.69.100

text:
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 s 12; 1997 c 67 s 1; 1989 c 14 s 6; 1987 c 319 s 1; 1973 2nd ex.s. c 5 s 4; 1961 c 15 s 84.69.100. Prior: 1957 c 120 s 10.]
Notes:
Application—1997 c 67: "This act applies to claims made after January 1, 1998." [ 1997 c 67 s 2.]

catchline: Refunds shall include interest—Written protests not required—Rate of interest.


title: RCW 84.69.110

text:
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 s 39; 1961 c 15 s 84.69.110. Prior: 1957 c 120 s 11.]

catchline: Expiration date of refund orders.


title: RCW 84.69.120

text:
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 s 40; 1989 c 378 s 33; 1981 c 228 s 2; 1961 c 15 s 84.69.120. Prior: 1957 c 120 s 12.]

catchline: Action on rejected claim—Time for commencement.


title: RCW 84.69.130

text:
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 s 84.69.130. Prior: 1957 c 120 s 13.]

catchline: Claim prerequisite to action—Recovery limited to ground asserted.


title: RCW 84.69.140

text:
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 s 34; 1988 c 222 s 33; 1961 c 15 s 84.69.140. Prior: 1957 c 120 s 14.]

catchline: Interest shall be allowed on amount recovered.


title: RCW 84.69.150

text:
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 s 84.69.150. Prior: 1957 c 120 s 15.]

catchline: Refunds within sixty days.


title: RCW 84.69.160

text:
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 s 84.69.160. Prior: 1957 c 120 s 16.]

catchline: Chapter does not supersede existing law.


title: RCW 84.69.170

text:
The remedies herein provided shall be available regardless of whether the taxes in question were paid under protest.
[ 1961 c 15 s 84.69.170. Prior: 1957 c 120 s 17.]

catchline: Payment under protest not required.


title: RCW 84.69.180

text:
(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 s 1; 2009 c 350 s 10.]
Notes:
Findings—2013 c 239: See note following RCW 84.56.020.
Application—2009 c 350 ss 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 s 12.]

catchline: Property tax authority for funding refunds and abatements.


title: RCW 84.70.010

text:
(1) If, on or before December 31 in any calendar year, any real or personal property placed upon the assessment roll of that year is destroyed in whole or in part, or is in an area that has been declared a disaster area by the governor or the county legislative authority and has been reduced in value by more than twenty percent as a result of a natural disaster, the true and fair value of such property shall be reduced for that assessment year by an amount determined by taking the true and fair value of such taxable property before destruction or reduction in value and deduct therefrom the true and fair value of the remaining property after destruction or reduction in value.
(2) Taxes levied for collection in the year in which the true and fair value has been reduced under subsection (1) of this section shall be abated in whole or in part as provided in this subsection. The amount of taxes to be abated shall be determined by first multiplying the amount deducted from the true and fair value under subsection (1) of this section by the rate of levy applicable to the property in the tax year. Then divide the product by the number of days in the year and multiply the quotient by the number of days remaining in the calendar year after the date of the destruction or reduction in value of the property. If taxes abated under this section have been paid, the amount paid shall be refunded under RCW 84.69.020. The tax relief provided for in this section for the tax year in which the damage or destruction occurred does not apply to property damaged or destroyed voluntarily.
(3) No reduction in the true and fair value or abatements shall be made more than three years after the date of destruction or reduction in value.
(4) The assessor shall make such reduction on his or her own motion; however, the taxpayer may make application for reduction on forms prepared by the department and provided by the assessor. The assessor shall notify the taxpayer of the amount of reduction.
(5) If destroyed property is replaced prior to the valuation dates contained in RCW 36.21.080 and 36.21.090, the total taxable value for that assessment year shall not exceed the value as of the appropriate valuation date in RCW 36.21.080 or 36.21.090, whichever is appropriate.
(6) The taxpayer may appeal the amount of reduction to the county board of equalization in accordance with the provisions of RCW 84.40.038. The board shall reconvene, if necessary, to hear the appeal.
(7)(a) Physical improvements to qualifying single-family dwellings are exempt from taxation for three assessment years subsequent to the completion of the improvement, subject to the conditions and limitations in this subsection (7).
(b) The amount of the exemption provided in this subsection (7) is limited to the amount of the reduction in value determined in subsection (1) of this section with respect to the qualifying single-family dwelling.
(c)(i) A taxpayer desiring to obtain the exemption provided in this subsection (7) must file an application with the county assessor on forms prescribed or approved by the department and made available to the taxpayer by the county assessor. Except as provided in (c)(ii) of this subsection (7), the application must be submitted by the taxpayer before initiating construction of the improvement. County assessors may not approve any application for exemption received after June 30, 2026.
(ii) If a taxpayer has, before July 25, 2021, initiated construction of physical improvements to a qualifying single-family dwelling, the taxpayer may apply for the exemption under this subsection (7) by October 1, 2021.
(d) The value of the improvements must be considered as new construction for the purposes of chapters 36.21 and 84.55 RCW as though the property was not exempt under this chapter.
(e) The department may adopt any rules necessary to administer this section.
(f) For purposes of this subsection (7), the following definitions apply:
(i) "Improvement" means any actual, material, and permanent change to a qualifying single-family dwelling damaged as a result of a natural disaster that increases the value of the dwelling. "Improvement" also includes the construction of a new single-family dwelling that replaces a qualifying single-family dwelling totally destroyed as a result of a natural disaster.
(ii) "Qualifying single-family dwelling" means a single-family dwelling:
(A) Upon real property located in an area that has been declared a disaster area by the governor or the county legislative authority and has been reduced in value by more than 20 percent as a result of a natural disaster that occurred on or after August 31, 2020;
(B) That has received a reduction in the true and fair value under subsection (1) of this section; and
(C) In which the legal or beneficial ownership is held by the same individual or individuals who owned the property at the time that it was reduced in value as a result of a natural disaster, or their relatives. For the purpose of this subsection (7)(f)(ii), "relative" means any individual related to another individual by blood, marriage, or adoption.
(8) For purposes of this section, an area that has been declared a disaster area by the governor includes areas within the scope of the governor's request to the president of the United States for a major disaster declaration.
[ 2021 c 192 s 1; 2005 c 56 s 1; 2001 c 187 s 26; 1999 sp.s. c 8 s 1; 1997 c 3 s 126 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 s 56; 1987 c 319 s 6; 1981 c 274 s 1; 1975 1st ex.s. c 120 s 2; 1974 ex.s. c 196 s 3.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2021 c 192: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2021 c 192 s 2.]
Application—2021 c 192: "This act applies for taxes levied for collection in 2022 and thereafter." [ 2021 c 192 s 3.]
Contingent effective date—2001 c 187: "Sections 29, 30, and 31 of this act take effect for taxes levied in 2001 for collection in 2002 and thereafter if the proposed amendment to Article VII, section 1 of the state Constitution providing for valuation increases to be phased in over a period of four years is validly submitted to and is approved and ratified by voters at the next general election. If the proposed amendment is not approved and ratified, sections 29, 30, and 31 of this act are null and void. If such proposed amendment is approved and ratified, sections 2 through 13, 16 through 19, and 21 through 28 of this act are null and void." [ 2001 c 187 s 32.]
Reviser's note: No proposed amendment to Article VII, section 1 of the state Constitution was submitted to the voters.
Application—2001 c 187: See note following RCW 84.40.020.
Severability—1999 sp.s. c 8: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1999 sp.s. c 8 s 3.]
Effective date—1999 sp.s. c 8: "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 [June 7, 1999]." [ 1999 sp.s. c 8 s 4.]
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Severability—1974 ex.s. c 196: See note following RCW 84.56.020.
Refund of property taxes: Chapter 84.69 RCW.

catchline: Reduction in value—Abatement—Formulas—Appeal—Physical improvements to qualifying single-family dwellings.


title: RCW 84.70.040

text:
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 s 7; 1974 ex.s. c 196 s 6.]
Notes:
Severability—1974 ex.s. c 196: See note following RCW 84.56.020.

catchline: Arson destroyed property.


title: RCW 84.72.010

text:
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 s 211; 1961 c 15 s 84.72.010. Prior: 1941 c 199 s 1; Rem. Supp. 1941 s 11337-15.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: State treasurer authorized to receive in lieu payments—Department of revenue to apportion.


title: RCW 84.72.020

text:
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 s 212; 1961 c 15 s 84.72.020. Prior: 1941 c 199 s 2; Rem. Supp. 1941 s 11337-16.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Basis of apportionment.


title: RCW 84.72.030

text:
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 s 213; 1961 c 15 s 84.72.030. Prior: 1941 c 199 s 3; Rem. Supp. 1941 s 11337-17.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Certification of apportionment to state treasurer—Distribution to county treasurers.


title: RCW 84.98.010

text:
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 s 84.98.010.]

catchline: Continuation of existing law.


title: RCW 84.98.020

text:
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 s 84.98.020.]

catchline: Title, chapter, section headings not part of law.


title: RCW 84.98.030

text:
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.]

catchline: Invalidity of part of title not to affect remainder.


title: RCW 84.98.040

text: See 1961 c 15 s 84.98.040.

catchline: Repeals and saving.


title: RCW 84.98.050

text:
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 s 84.98.050.]

catchline: Emergency—1961 c 15.


title: RCW 85.05.010

text:
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 s 1; 1895 c 117 s 1; RRS s 4236. Cf. 1888 p 90 s 1; Code 1881 s 2519. Formerly RCW 85.04.005, part.]

catchline: Districts authorized—Powers—Management.


title: RCW 85.05.065

text:
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 s 31.]
Notes:

catchline: Certain powers and rights governed by chapter 85.38 RCW.


title: RCW 85.05.070

text:
All diking districts organized under the provisions of this act shall have the right of eminent domain with the power by and through its board of commissioners to cause to be condemned and appropriated private property for the use of said organization, in the construction and maintenance of a system of dikes and make just compensation therefor; that the property of private corporations may be subjected to the same rights of eminent domain as private individuals, and said board of commissioners shall have the power to acquire by purchase all of the real property necessary to make the improvements provided for by this act. All diking districts and the commissioners thereof now organized and existing, and all diking districts hereafter to be organized, and the commissioners thereof shall have in addition to the rights, powers and authority now conferred by any law of this state:
(1) The right, power and authority to straighten, widen, deepen and improve any and all rivers, watercourses or streams, whether navigable or otherwise, flowing through or located within the boundaries of such diking district, or any rivers, watercourses or streams which shall at any time by their overflow damage the land within the boundaries of any such diking district.
(2) To construct all needed and auxiliary dikes, drains, ditches, canals, flumes, locks and all other necessary artificial appliances, wherever situated, in the construction of a diking system and which may be necessary or advisable to protect the land in any diking district from overflow, or to provide an efficient system of drainage for the land situated within such diking district, or to assist and become necessary in the preservation and maintenance of such diking system.
(3) In the accomplishment of the foregoing objects, the commissioners of such diking districts are hereby given, in addition to the right and power of eminent domain now conferred by law upon the commissioners of any diking district, the right, power and authority by purchase, or the exercise of the power and authority of eminent domain, or otherwise, to acquire all necessary or needed rights-of-way in the straightening, deepening or widening of such rivers, watercourses or streams, and such auxiliary drains, ditches or canals hereinabove mentioned, and when so acquired shall have and are hereby given the right, power and authority, by and with the consent and approval of the United States government, in cases where such consent is necessary, to divert, alter or change the bed or course of any such river, watercourse or stream aforesaid, or to deepen or widen the same.
All diking districts and the commissioners thereof are further given the right, power and authority to join and contract with any other diking district or districts for the joint construction of any of the foregoing works, appliances, or improvements, whether such works, appliances or improvements are located within the boundaries of any or all of the contracting districts.
[ 1939 c 117 s 1; 1915 c 153 s 1; 1907 c 95 s 1; 1895 c 117 s 7; RRS s 4243. Prior: 1883 p 30 s 1; Code 1881 s 2523. Formerly RCW 85.04.410.]

catchline: Eminent domain—Powers of district.


title: RCW 85.05.071

text:
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 s 2; RRS s 4244. Formerly RCW 85.04.450.]

catchline: Resolution to construct drainage system.


title: RCW 85.05.072

text:
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 s 67; 1915 c 153 s 3; RRS s 4245. Formerly RCW 85.04.455.]

catchline: Resolution to construct drainage system—Notice of hearing.


title: RCW 85.05.073

text:
At the time fixed, the commissioners shall meet and if no objections have been made to the proposed improvement or to the proposed method of paying the costs thereof, they shall adopt an order reciting that fact and shall thereupon proceed to construct such system of drainage and pay the costs thereof in accordance with the terms specified in the resolution.
[ 1915 c 153 s 4; RRS s 4246. Formerly RCW 85.04.460, part.]

catchline: Resolution to construct drainage system—Procedure in absence of objections.


title: RCW 85.05.074

text:
But if objections in writing are filed either to the proposed improvement or to the proposed method of paying the costs thereof, the commissioners shall proceed to hear and consider the same and may, thereupon, order that such proposed improvement be abandoned for the time being or may direct such improvement to be constructed and the order of the commissioners in that regard shall be final and conclusive on all parties interested: PROVIDED, HOWEVER, That no such proceeding shall be abandoned unless the owners of at least twenty-five percent of the acreage within said district shall have at or prior to said hearing, filed protests against the same. But nothing contained in *this act shall be held to forbid the commissioners in their discretion overruling all protests and directing the construction of such improvement.
Commissioners shall likewise hear and consider all objections that may be filed to the proposed method of paying the cost of such improvement.
[ 1915 c 153 s 5; RRS s 4247. Formerly RCW 85.04.460, part.]
Notes:
*Reviser's note: "this act" appears in 1915 c 153 codified as RCW 85.05.070 through 85.05.079. See also reviser's note following chapter digest.

catchline: Resolution to construct drainage system—Objections to improvement.


title: RCW 85.05.075

text:
In case the commissioners at such hearing shall determine that the benefits accruing to any lot or parcel of lands within said district by reason of the construction of such drainage system are greater or less than the amount theretofore fixed in the original or any subsequent proceeding for the construction of dikes, they shall determine the amount of such benefits to each lot or parcel of land and certify their findings and determination in that regard to the county auditor and the county auditor shall note the same on the transcript of the judgment (and in case there has been any readjustment of assessments of such diking district, then upon such transcript as readjusted).
[ 1915 c 153 s 6; RRS s 4248. Formerly RCW 85.04.465.]

catchline: Resolution to construct drainage system—Assessment of benefits.


title: RCW 85.05.076

text:
Any person deeming himself or herself aggrieved by the assessment for benefits made against any lot or parcel of land owned by him or her, may appeal therefrom to the superior court for the county in which the diking district is situated; such appeal shall be taken within the time and substantially in the manner prescribed by the laws of this state for appeals from justices' courts and all notices of appeal shall be filed with the said board, and the board of diking commissioners shall at the appellant's expense certify to the superior court so much of the record as appellant may request, and the hearing in said superior court shall be de novo, and the superior court shall have power and authority to reverse or modify the determination of the commissioners and to certify the result of its determination to the county auditor and shall have full power and authority to do anything in the premises necessary to adjust the assessment upon the lots or parcels of land involved in the appeal in accordance with the benefits.
[ 2013 c 23 s 382; 1915 c 153 s 7; RRS s 4249. Formerly RCW 85.04.475, part.]

catchline: Resolution to construct drainage system—Appeal to supreme court—Trial de novo.


title: RCW 85.05.077

text:
In all cases wherein it is finally determined that the assessments for the system of drainage differ from the assessment theretofore made, as to any tract or parcel of land within said diking district, the diking commissioners in making their annual estimate shall segregate the amount necessary to be raised for the construction, repair and maintenance of the system of drainage or for the payment of the principal or interest of any bonds issued for drainage purposes from the amount necessary to be raised for all other diking purposes and the county auditor in apportioning said estimate for drainage purposes to the lands in such district shall base such apportionment upon the assessment fixed for drainage purposes and shall apportion the remainder of such estimate upon the basis fixed in the original or any subsequent proceeding for all other diking purposes. But in all other cases, the estimate and apportionment shall be made in accordance with existing laws.
[ 1915 c 153 s 8; RRS s 4250. Formerly RCW 85.04.470.]

catchline: Resolution to construct drainage system—Assessments for drains and dikes to be segregated.


title: RCW 85.05.078

text:
Authority is hereby given to any diking district heretofore organized, or that may be hereafter organized, to issue bonds of such diking district for the purpose of procuring funds with which to construct a drainage system, such bonds to be issued in accordance with the terms of *RCW 85.05.480.
[ 1915 c 153 s 9; RRS s 4251. Formerly RCW 85.04.480.]
Notes:
*Reviser's note: RCW 85.05.480 was repealed by 1986 c 278 s 46.

catchline: Resolution to construct drainage system—Bonds to construct drainage system.


title: RCW 85.05.079

text:
Either the dike commissioners or any landowner who has appealed to the superior court in accordance with the provisions of *this act may seek appellate review within the time and in the manner prescribed by existing law.
[ 1988 c 202 s 72; 1971 c 81 s 156; 1915 c 153 s 10; RRS s 4252. Formerly RCW 85.04.475, part.]
Notes:
*Reviser's note: "this act," see note following RCW 85.05.074.
Severability—1988 c 202: See note following RCW 2.24.050.

catchline: Resolution to construct drainage system—Appellate review.


title: RCW 85.05.080

text:
The right, power and authority to acquire the necessary and needed rights-of-way for any and all purposes now existing by law or created by this act, may be acquired by the commissioners of any diking district over, across and upon any land, or interest therein, of the state of Washington or any county of this state, and streets, avenues, alleys or public places of any city, town or municipal corporation of this state: PROVIDED, HOWEVER, That the construction of such dike or dikes shall not have the effect of impairing any right, power or authority now existing on the part of any city or town to construct in, upon, underneath, above or across such dike or dikes, sewers, water pipes, mains, or the granting of any franchise thereon, or the improvement by way of planking, replanking, paving, repaving or any other power, right or authority which but for this act such city or town would have in or to such street, avenue, alley or public place; except, however, that such right, power or authority on behalf of such city or town shall not be exercised either by such city or town or by any person, persons, firms or corporations to whom it might grant any right or franchise, which will materially impair the efficiency of such dike or dikes. The provisions of this section as regards said system of dikes to be located within the boundaries of any incorporated city or town shall apply to the extension or enlargement of any dike or dikes already existing upon, over and across any street, avenue, alley or public place of any city or town, as well as the original construction thereof.
[ 1907 c 95 s 2; RRS s 4253. Formerly RCW 85.04.415.]

catchline: Rights-of-way on public land.


title: RCW 85.05.081

text:
In all proceedings hereafter had to organize diking districts, all notices, petitions or proceedings shall contain and set forth all matters and things required by existing law, and in addition thereto shall contain and set forth, so far as is necessary or applicable, all matters and things required by the provisions of this act, and all diking districts now existing, which may exercise any of the rights, powers or authority conferred by the provisions of this act, the proceedings to obtain the benefits hereof, must contain such allegations, and such steps and proceedings must be taken, as is rendered necessary by the provisions of this act; and the commissioners of existing diking districts are hereby given the right, power and authority to institute all proceedings and to take all necessary steps to secure the benefits of the provisions of this act, and all proceedings to secure the benefits thereof and all judgments to be rendered in such proceedings, including the filing of transcripts and the making of levies, and all other proceedings, shall be in addition to proceedings, assessments or levies, theretofore made in any prior proceedings.
[ 1907 c 95 s 3; RRS s 4254.]

catchline: Organization—Matters to be set in notices, petitions or proceedings.


title: RCW 85.05.082

text:
All the right, title and interest of the state of Washington in and to so much of the beds and shores of any navigable river, stream, waterway or watercourse located within the boundaries of any diking district up to and including the line of ordinary high tide in waters where the tide ebbs and flows, and up to and including the line of ordinary high water within the banks of all navigable rivers and lakes, to the extent that the same under any proceedings to be had under this act shall cease to become a part of such river, stream, waterway or watercourse by reason of the diversion of such river, stream, waterway or watercourse, under any proceedings had under this act, are hereby given, granted and vested in the respective diking districts now existing or hereafter to be formed; and the commissioners of such respective diking districts are hereby given the right, power and authority to sell such beds and shores in such manner and upon such notices and proceedings as govern, under existing laws of this state, the board of county commissioners in the sale and disposition of any real estate belonging to counties of this state. The proceeds of such sales are to be used for the benefits of such diking district in the payment of any expenses connected with the construction of such dikes or maintenance thereof: PROVIDED, HOWEVER, That the commissioners of such diking district may, in their discretion, exchange such abandoned beds and shores for other property needed in the straightening, deepening or widening of such rivers, watercourses or streams; and which exchange may be made upon such terms, conditions and in such areas as in the discretion of such commissioners they may deem advisable and for the best interests of such diking district, without any notice or other formality of proceedings whatever.
[ 1907 c 95 s 4; RRS s 4255. Formerly RCW 85.04.445.]

catchline: Beds and shores of streams granted to district.


title: RCW 85.05.083

text:
Whenever the county owns any land situated within the boundaries of a proposed diking district, the county auditor, when so directed by the board of county commissioners of the county in which such lands are situated, is hereby authorized to sign the petition praying for the formation of such diking district for and on behalf and as the act and deed of such county, and when so signed the same shall be considered in determining the question of a majority signature in acreage to the petition for the formation of such district.
[ 1907 c 95 s 5; RRS s 4256. Formerly RCW 85.04.430.]

catchline: Auditor to sign petition for his county, when.


title: RCW 85.05.085

text:
The board of dike commissioners shall consist of three elected commissioners. The initial commissioners shall be appointed, and the elected commissioners elected, as provided in chapter 85.38 RCW. The board of dike commissioners shall have the exclusive charge of the construction and maintenance of all dikes or dike systems which may be constructed within the district, and shall be the executive officers thereof, with full power to bind the district by their acts in the performance of their duties, as provided by law.
[ 1985 c 396 s 37; 1921 c 146 s 5; 1895 c 117 s 8; RRS s 4257. Cf. 1883 p 31 s 2; Code 1881 s 2527. Formerly RCW 85.04.045, part.]
Notes:

catchline: Commissioners, duty of.