Petitions for refund of taxes under Chapter 84.69 RCW shall be filed with the Treasurer or the assessor on forms provided by the assessor. The assessor shall review all petitions for refund that involve issues within the assessor's statutory responsibilities and determine whether the provisions of RCW 84.69.020 or RCW 84.60.050 are satisfied. The assessor shall forward all petitions to the county Treasurer with an indication of whether the assessor determined that the provisions of RCW 84.69.020 or RCW 84.60.050 were satisfied, were not satisfied, or if no such determination was made because the issues involved were not within the assessor's statutory responsibilities.
(Ord. 89-7 § 1, 1989; Ord. 99-04, 1999)
If the Treasurer receives a petition from the assessor with an indication by the assessor that the provisions of RCW 84.69.020 or RCW 84.60.050 have been satisfied and if the Treasurer determines that the petition was filed within the time limits set forth in RCW 84.69.030, the Treasurer shall grant the petition and issue a tax refund to the petitioner. If the Treasurer receives a petition involving issues outside of the assessor's statutory responsibilities that therefore has not been reviewed to determine whether the provisions of RCW 84.69.020 were satisfied, the Treasurer shall make such a review. After review, if the Treasurer finds that the provisions of RCW 84.69.020 are satisfied and that the petition was timely filed, the Treasurer shall grant the petition and issue a tax refund to the petitioner.
(Ord. 89-7 § 2, 1989; Ord. 99-04, 1999)