84.69.180 - Property tax authority for funding refunds and abatements. - Washington Statutes

Property tax authority for funding refunds and abatements.

Taxing districts other than the state may levy a tax upon all the taxable property within the district for the purpose of:

     (1) Funding refunds paid or to be paid under this chapter, except for refunds under RCW 84.69.020(1), including interest, as ordered by the county treasurer or county legislative authority within the preceding twelve months; and

     (2) Reimbursing the taxing district for taxes abated under RCW 84.70.010 within the preceding twelve months. This subsection (2) only applies to abatements that do not require a refund under this chapter. Abatements that require a refund are included within the scope of subsection (1) of this section.

[2009 c 350 § 10.]

Notes: Application -- 2009 c 350 §§ 10 and 11: "Sections 10 and 11 of this act apply retroactively to January 1, 2009, and apply to taxes levied under section 10 of this act for collection in 2010 and thereafter." [2009 c 350 § 12.]