HomeMy WebLinkAboutResolution 16-001-CC�
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' BOARD OF COUNTY COMMISSIONERS
� Grant County,Washington
�
RESOLUTION IN THE MATTER OF RESOLUTION No. 16- G�d -CC
THE DISCRETION OF THE COUNTY
LEGISLATIVE AUTHORITY TO
AUTHORIZE REFUNDS OR
CANCELLATIONS OR CORRECTIONS
' OF THE TAX ROLLS OUTSIDE OF THE
ORDINARY TIME LIMITS.
WHEREAS, ordinarily in order to be timely under Washington law a claim for a property
tax refund under 84.69 RCW must be filed with the county treasurer within three years of the due
date of the payment sought to refunded, and
WHEREAS, ordinarily in order to be timely under Washington law a proceeding for a
' cancellation, reduction, correction, or refund of property taxes under RCW 84.68.110 through
RCW 84.68.150 must be filed with the county assessor within three years of year in which the tax
' became payable or purported to become payable, and
WHEREAS, ordinarily a manifast error cancellation or correction by the county assessor
or county treasurer under RCW 84.48.065 may not be made for any period more than three years
, preceding the year in which the error is discovered, and
WHEREAS, the Washington State Legislature has recently amended RCW 84.69.030 to
' permit refunds on claims �'iled more than three years after the due date of the payment sought to
be refunded if the claim arises from taxes paid as the result of a manifest error in a description of
property; but only if such an extension of time is authorized by the county legislative authority,
and
WHEREAS, the Washington State Legislature has recently amended RCW 84.68.150 to
permit petitions for cancellation or reduction of assessment or correction of tax rolls and the refund
of taxes under RCW 84.68.110 through RCW 84.68.150 to be considered even if filed more than
three years after the year in which the tax became payable, or purported to become payable, if the
, reduction or correction is the result ot'a manifest ei�ror and if the county legislative authority also
authorizes the extension of time to file the petition, and
WHEREAS, the Washington State Legislature has recently amended RCW 84.48.065 to
permit the county assessor or county treasurer to issue a manifest ei�ror cancellation or correction
for a period more than three years preceding the year in which the error is discovered, but only if
authorized by the county legislative authority, and
N:\StafflBVasquez\Resolution-Ordinance\Tax Roll Refunds, Cancellations or Corrections
' outside of the ordinary time limits..docx
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, WHEREAS, if the Grant County Board of Commissioners were to make use of the
, additional authority granted by the legislature to extend the time periods for cancellations,
reductions,corrections,and refunds as now provided for in RCW 84.69.030,RCW 84.68.150, and
RCW 84.48.065, it could have the effect of undermining the certainty, predictability, and finality
' of the process by which property taxes are collected and corrections and refund requests are
resolved.
NOW, THEREFORE, BE IT RESOLVED that it is in all cases the policy of Grant
County to not extend, or authorize to extend, the time limits otherwise provided in RCW
84.69.030, RCW 84.68.150, or RCW 84.48.065, for the cancellation, reduction, correction, or
; refund of property taxes,for corrections of assessments or of the tax rolls,or for petitions or claims
seeking such cancellations, reductions, corrections, or refunds.
DATED this °�"I day of , 2016.
' BOARD OF COUNTY
COMMISSIONERS
Yea Nay Abstain G T OUl�TTY, WASHINGTON
❑ ❑
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� Cin
dy Carte , Chair
ATTEST: ❑ ❑ ❑ ������
Carolann Swartz, Vice-Chair
lerlc of the oar � ❑ ❑ M `
Richard Stevens, Member
N:\StafflBVasquez\Resolution-Ordinance\Tax Roll Refunds, Cancellations or Corrections
outside of the ordinary time limits..docx