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HomeMy WebLinkAbout058 79RESOLUTION NO. 58 -79 AUTHORIZING REFUND FOR OVERPAYMENT OF PROPERTY TAXES WHEREAS, International Export Corporation, Financial Center, Suite 1120, Seattle, Washington 98161, has submitted a claim for refund for overpayment of taxes (a copy of which is attached), and WHEREAS, the claim complies with the statutory requirements set out in RCW 84.69, and WHEREAS, the said claim has been reviewed and approved by the Jefferson County Assessor and the Jefferson County Treasurer; NOW, THEREFORE, IT IS HEREBY RESOLVED, that the amount of ONE THOUSAND SEVENTY SEVEN AND 35/100 DOLLARS ($1,077.35) be refunded to Inter- national Export Corporation for overpayment of property taxes on that property described in the attached claim for the year 1977. IT IS FURTHER RESOLVED, that the treasurer be and she is hereby authorized to make refund in the above - designated amount. APP Cepd ADOPTED this 4th day of June, 1979. IFin BOARD OF COUNTY COMMISSIONERS JEFFERSON COUNTY SEAL:B rr t�f`:%11 '— v,-�� �,•�:� A.M.. 'Meara, C airman SO� �,jfi B.G. Brown, Member ATTEST: $etty nderson, County J Audit sand Ex- officio Clerk of the Board arroll M. Mercer, Member d'Oti a WIPE 01055 INTERNATIONAL EXPORT CORPORATION Tel: (206) 623 -7768 Telex: 32 -0213 FINANCIAL CENTER, SUITE 1120 Cable: Stripp SEATTLE, WASHINGTON 98161 May 21, 1979 Jefferson County Treasurer Court House Port Townsend, Washington 98368 Dear Sir: Mail Address: P.O. Box 680 Seattle, Wash. 98111 We wish to apply for a refund on our 1977 personal property tax paid in 1978 on parcel number 00002100.0, (Anderson Lake State Timber Sale, app. #37496). The assessed property value was based on a State Cruise which overestimated the actual timber volume of the Anderson Lake sale. Moreover, when stumpage value was calculated, the harvest type was mistakenly listed as an old growth. Instead, the sale area was a young growth final harvest. Both factors resulted in an overstatement of the property's value. As all logging operations on the above sale were completed in 1978, an accurate assessment can now be determined. Correction of the above errors indicates the taxable stumpage value to have been $187,764.05 instead of the original assessment of $268,340.00. Consequently, our true liability for the period was only $2,510.52 instead of the $3,587.87 actually paid, entitling our corporation to a refund of $1,077.35 plus interest. With the enclosed petition, we request your reassessment of our tax liability so as to include these deductions. To help in your determinations, along with our petition form we are enclosing: 1. A copy from our timber prospectus listing the State Cruise figures, 2. Copies of the Puget Sound Log Scaling and Grading Bureau's scale certificates covering the completed sale, 3. A copy of the sale's total production figures, and { VOL 5 FAGS ®1056 Jefferson County Treasurer Page Two May 21, 1979 4) A detail sheet with support computations for our corrected assessment value. Should you have any questions or require further documentation, please contact our Seattle office. mm /dec Enclosures Respectfully yours, ms's M rtin Murphy P Y INTERNATIONAL EXPORT CORPORATION VOL 5 PAGE 0 10!57 PETITION FOR PROPERTY TAX REFUND (RCW 84.60.050 or 84.69.020) FILE •WITH COUNTY TREASURER PETITION NO Claim for Refund Must be Made Within Three Years Following Payment of Taxes The nt ' 1 Export Corp. Tax District Tax Rate Tax petitioner; , under the provisions of RCW 84.69.020 or RCW 84.60.050 hereby petitions for a refund of taxes extended upon the tax rolls of Jefferson 1 -50 1 -1 County, for the year 19%7 , with respect to the following described property: Legal Description of Property: Parcel No. 000021000 Anderson Lake State Timber Sale, Application number 37496 PETITIONER ALLEGES THE FOLLOWING TO BE FACTS: The assessed value of said property made in the year 19 7 7 , for taxes becoming due in the year 19 7Sj , and the tax extended upon said total valuation were as follows: Real Entire Property Tax Personal' Taut Property Half 13� 37060 Half Assessed Value Tax District Tax Rate Tax 4 -28 -78 268,340 1 -50 1 -1 $3,587. REFUND IS HEREBY CLAIMED FOR THE FOLLOWING REASON: Date Paid Receipt No. Amount Paid 4 -28 -78 793.94 10 -30 -? ,793.94 A. Under the provisions of RCW 84.69.020 (1.) 0 Paid more than once; or (2.) a Paid as a result of manifest error in description; or (3.) Paid as a result of a clerical error in extending the tax rolls; or (4.) El Paid as a result of other clerical errors in listing property; or (5.) Paid with respect to improvements which did not exist on assessment date; or (6.) Paid under levies or statutes adjudicated to be illegal or unconstitutional; or (7.) Paid as a result of mistake, inadvertence, or lack of knowledge by any person exempted from pay- inq real property taxes or portion thereof pursuant to RCW 84.36.370 and 380; or RCW 84.36.381 through 389; or (8.) © Paid or overpaid as a result of mistake, inadvertence, or lack of knowledge by either a public official or employee or by any person paying the same or paid as a result of mistake, inadvert- ence, or lack of knowledge by either a public official or employee, or by any person paying the same with respect to real property in which the person paying the same has no legal interest; or (9.) Paid on the basis of an assessed valuation which was appealed to the county board of equalization and ordered reduced by the board; or (10.) El 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) 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; or (11.) Paid as a state property tax levied upon county assessed 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 (Amendment 59) of the state Constitution equal one percent of the assessed value established by the board. B. Under the provisions of RCW 84.60.050 (1.) F1 Pro rata refund due on taxes previously paid on real property which was subsequently acquired by or placed under immediate possession and use of the State of Washington, and county or any municipal corporation. Said tax should be reduced from . . . . . $3,587, 8 7 to S % _ 51 n . s? Refund should be made to taxpayer of $ 1, 0 7 7. 3 5 plus interest (84.69.100) VERIFICATION I hereby verify that the contents of the foregoing petition are true and correct to the best of my knowledge and belief, and request that the said tax be ;7eled or refunded in conformity t thi,�r�petiti n. Date ,v , / 19 % , �f ![ �vAccountan Sub3crx an swrrn to�e�re m is day of 19� S }gnature o taXPa7 or agent Tit e P. 0. BOX //6/80 No Public AcTdress Seattle, Wash 98111 FORM REV 64 -0001 (9/75) � VOL 5 PAGE 0 1058 Explain briefly the reason for the refund claim Overstatement of true property value due to: 1) State Cruise which over- estimated actual timber volume, and 2) error in which harvest type was listed as an old growth when instead it was a YOUNG GROWTH FINAL HARVEST. CERTIFICATION BY COUNTY ASSESSOR I hereby certify that all of the statements be 54 granted O denied for the following in the foregoing petition are true reason: and recommend a request for refund STI�D�r- ,rJnn/7 T�rrrn -ew /`f�� %/J %r� V/�-/� i� i e, 2 Date AMX unty Assessor CERTIFICATION BY COUNTY TREASURER I hereby certify that the statements in the payment have been verified and are true: Date � 19 foregoing petition relative to amount of taxes paid and dates of n County Treasurer ORDER OF THE BOARD OF COUNTY COMMISSIONERS OR OTHER COUNTY LEGISLATIVE AUTHORITY After due consideration of the petition, the signed statements, recommendations of county officers, and all other evidence submitted, we hereby make the following orders Petition for refund is thereby approved and the county treasurer is directed to make a refund in the sum of $ 10 / /R 3-5 plus interest if applicable at the rate of five percent per annum from the date of collection o the portion refundable or from the date of claim for refund, whichever is later. Q Petition for refund is necessarily denied because the claim does not qualify under RCW 84.69.020, or under RCW 84.60.050 for the following reason: County Board of omm ss oners or Other Governmental Authority By c Chairman Member Member 1 Date ( 19� VOL 5 PAGE 01059