{"data":{"id":"us-wa/rcw-84.69.030","jurisdiction":"us-wa","citation":"RCW 84.69.030","heading":"Refunds—Procedure—When claim for an order required.","body":"(1) Except as provided in this section, no orders for a refund under this chapter may be made except on a claim:\n(a) Verified by the person who paid the tax, the person's guardian, executor, or administrator; and\n(b) Filed with the county treasurer within three years after the due date of the payment sought to be refunded; and\n(c) Stating the statutory ground upon which the refund is claimed.\n(2) No claim for an order of refund is required for a refund that is based upon:\n(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);\n(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\n(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.\n(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.","path":["Title 84","Chapter 84.69"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=84.69.030","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T00:33:46Z","sha256":"1efd97d2bfdb7d07d05fe9fb6e327fa8f63d0e6993fce14496c3003893beebe1","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-84.69.020","next":"us-wa/rcw-84.69.040"},"notice":"GroundRules: Original legal text. Not legal advice."}