If the county treasurer rejects a claim or fails to act within six months from the date of filing of a claim for refund in whole or in part, the person who paid the taxes, the person's guardian, executor, or administrator may within one year after the date of the filing of the claim commence an action in the superior court against the county to recover the taxes which the county treasurer has refused to refund.
RCW 84.69.120
Action on rejected claim—Time for commencement.
Applied in 1 court decision — leading case United Airlines, Inc., App. v. Wa State Dept Of Revenue, Resps. (2016)
Most recently applied in United Airlines, Inc., App. v. Wa State Dept Of Revenue, Resps. (June 2016)
1991 c 245 s 40; 1989 c 378 s 33; 1981 c 228 s 2; 1961 c 15 s 84.69.120
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.