2005 Washington Revised Code RCW 84.69.030: Procedure to obtain order for refund.

Except in cases wherein the county legislative authority acts upon its own motion, no orders for a refund under this chapter shall be made except on a claim:

     (1) Verified by the person who paid the tax, the person's guardian, executor or administrator; and

     (2) Filed with the county treasurer within three years after making of the payment sought to be refunded; and

     (3) Stating the statutory ground upon which the refund is claimed.

[1991 c 245 § 32; 1989 c 378 § 32; 1961 c 15 § 84.69.030. Prior: 1957 c 120 § 3.]