Section 84.69.030 - Refunds-Procedure-When claim for an order required(1) Except as provided in this section, no orders for a refund under this chapter may be made except on a claim: (a) Verified by the person who paid the tax, the person's guardian, executor, or administrator; and(b) Filed with the county treasurer within three years after the due date of the payment sought to be refunded; and(c) Stating the statutory ground upon which the refund is claimed.(2) No claim for an order of refund is required for a refund that is based upon:(a) An order of the board of equalization, state board of tax appeals, or court of competent jurisdiction justifying a refund under RCW 84.69.020(9) through (12);(b) A decision by the treasurer or assessor that is rendered within three years after the due date of the payment to be refunded, justifying a refund under RCW 84.69.020; or(c) A decision by the assessor or department approving an exemption application that is filed under chapter 84.36 RCW within three years after the due date of the payment to be refunded.(3) A county legislative authority may authorize a refund to be processed more than three years after the due date of the payment to be refunded if the refund arises from taxes paid as a result of a manifest error in a description of property.Amended by 2019 c 32,§ 1, eff. 7/28/2019.Amended by 2015 c 174,§ 1, eff. 7/24/2015.Amended by 2014 c 16,§ 1, eff. 6/12/2014. 2009 c 350 § 9; 1991 c 245 § 32; 1989 c 378 § 32; 1961 c 15 § 84.69.030. Prior: 1957 c 120 § 3.