2012 Revised Code of Washington
Title 84 - PROPERTY TAXES
84.68 Recovery of taxes paid or property sold for taxes.
84.68.110 Small claims recoveries -- Recovery of erroneous taxes without court action.
RCW 84.68.110 Small claims recoveries — Recovery of erroneous taxes without court action.
*** CHANGE IN 2013 *** (SEE 5077-S.SL) ***
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 has been erroneously assessed or that a tax has been incorrectly extended against him 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 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.
[1961 c 15 § 84.68.110. Prior: 1939 c 16 § 1; RRS § 11241-1.]
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