Washington § 84.68.140 - Small claims recoveries — Payment of refunds — Procedure.

Full text of Washington Revised Code of Washington § 84.68.140 — Small claims recoveries — Payment of refunds — Procedure., with citation guidance and answers to common questions.

§ 84.68.140. Small claims recoveries — Payment of refunds — Procedure.

Certified copies of the order of the department of revenue shall be forwarded to the county assessor, the county auditor and the taxpayer, and the taxpayer shall immediately be entitled to a refund of the difference, if any, between the tax already paid and the canceled or reduced or corrected tax based upon the order of the department with interest on such amount from the date of payment of the original tax. Upon receipt of the order of the department the county auditor shall draw a warrant against the county tax refund fund in the amount of any tax reduction so ordered, plus interest at the rate specified in RCW 84.69.100 to the date such warrant is issued, and such warrant shall be paid by the county treasurer out of any moneys on hand in said fund. If no funds are available in the county tax refund fund for the payment of such warrant the warrant shall bear interest and shall be callable under such conditions as are provided by law for county warrants and such interest, if any, shall also be paid out of said fund. The order of the department shall for all purposes be considered as a judgment against the county tax refund fund and the obligation thereof shall be discharged in the same manner as provided by law for the discharge of judgments against the county for excessive taxes under the provisions of RCW 84.68.010 through 84.68.070 or any act amendatory thereof.
[ 1989 c 378 s 31; 1975 1st ex.s. c 278 s 210; 1961 c 15 s 84.68.140. Prior: 1939 c 16 s 4; RRS s 11241-4.]

Notes

Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 84.68.140

What does Revised Code of Washington § 84.68.140 cover?

Section 84.68.140 ("Small claims recoveries — Payment of refunds — Procedure.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 84.68.140?

A common citation format is "Revised Code of Washington § 84.68.140" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

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