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RESOLUTION NO. :Y:?- },.5
PROPERTY TAX REFUND PROGRAM
IMPLEMENTATION
PURSUANT to the provisions of Ch. 84.69 RCW, as amended by Ch. 3, Laws
of 1973, 2d Ex. Sess. , and pursuant to the instructions issued by the State
Auditor and the State Department of Revenue pursuant to RCW 84.69.050,
the County Treasurer is hereby authorized and ordered to make all refunds
necessary by reason of the decision of the Washington State Supreme Court
in Department of Revenue v. Hoppe, 82 Wn. 2d 549 (1973), said refunds to
be made in accordance with the procedures provided for in Ch. 84.69 RCW,
as amended by Ch. 3, Laws of 1973, 2d Ex. Sess., and the procedures es-
tablished in the instructions from the State Auditor and the Department of
Revenue referred to above.
APPROVED and ADOPTED this 23rd. day of October, 1973.
BOARD OF COMMISSIONERS
JEFFERSON COUNTY
SEAL:
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Walter A. Kelly, 'Chattma~
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B . G. Brown, Member
No.
Page
Date Issued
149
1 of 2
October 12, 19.?~_
STATE OF WASHINGTON
Office of State Auditor
Division of Municipal Corporations
BULLETIN
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To~ The Chairman of Boards of County Commissioners,
County Treasurers and County Assessors
Fromt~arrell K. Russell, CPA, Chief Examiner
~- Division of Municipal Corporations
Clyde Rose, Director, Property Tax Division,
Department of Revenue
Subject. Administration of Property Tax Refund Program
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OCT 1 6 1973
AUDITOR
JEFFERSON COUNTY
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Subsequent to the issuance of joint bulletin No. 147 (D.M.C.), the mini session
of the legislature passed Engrossed House Bill No. 190 containing amendments to
existing laws concerning matters associated with the refund procedure. In
accordance with the amendments and other related laws, the following additional
administrative procedures will be implemented to carry out the property tax
refund program.
First, the board of county commissioners shall adopt a resolution authorizing
the apl_entation of the property tax refund program required by the provisions
of RCW 84.69.030. The resolution should contain, as a minimum, the text of the
model included herewith and be prepared in the usual form used by each county.
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A separate bank account shall be established by the county treasurer from which
cash refunds are to be paid. Monies to be placed in the account shall be taken
from second half collections in amounts equaling the refunds due taxpayers that
have paid their taxes in full for the year 1973. Payments of refunds shall be
made by treasurer's checks drawn on the account in accordance with instructions
contained in Bulletin No. 147. Payments shall be in the actual amount due as no
a1nimum. amounts can be established.
All property tax refunds, whether by check or credit adjustment, shall be made
in full without application from the taxpayer.
It is assumed at this date that all credit adjustments have been made on second
half statements as requested in Bulletin No. 147.
County Treasurers are urged to clear all refunds and adjustments prior to
December 31, 1973 to avoid interest and further accounting problems.
Pursuant to RCW 84.69.050 as amended by Chapter 5, Laws of 1973, Ex. Sess.,
refunds applicable to state property tax levies will be deducted from the
state's portion of current property tax collections.
Costs incurred by county treasurers incident to the property tax refund program
will be recovered after all refunds and allowances have been made. Such costs
shall be a charge against the various taxing bodies on a pro rata basis of the
dollar value of the applicable refunds. The charges will be recovered by deduc-
tions from tax collections or transfers from operating funds as appropriate.
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STATE OF WASHINGTON
Office of State Auditor
Division of Municipal Corporations
BULLETIN
No.
Page
Date Issued
149
2 of 2
October 12~197~_
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MODEL RESOLUTION TO IMPLEMENT H.B. 190
Pursuant to the provisions of Ch. 84.69 RCW, as amended by Ch. 3, Laws of 1973,
2d ex. 88SS., and pursuant to the instructions issued by the State Auditor and
the State Department of Revenue pursuant to RCW 84.69.050, the county treasurer
is hereby authorized and ordered to make all refunds necessary by reason of
the decision of the Washington State Supr_e Court in Department of Revenue v.
Hoppe, 82 Wn. 2d 549 (1973), said refunds to be made in accordance with the
procedures provided for in Ch. 84.69 RCW, as amended by Ch. 3, Laws of 1973,
2d ex. H8S., and the procedures established in the instructions from the
State Auditor and the Department of Revenue referred to above.
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