AGO Opinion Topics: REFUNDS

Taxes assessed and paid on property previously escheated to the state may be recovered under the Small Claims Act.

The clerk of a superior court is not required by law to return a jury fee paid in a civil lawsuit either (1) when the demand for jury has been stricken by the court more than three days before the date of trial for the reason that the demand was untimely filed or (2) when, after the case has been set for trial, the court is notified of a settlement in the case prior to the trial date.

(1) and (2).  Under the soldiers and sailors civil relief act as recently construed by the United States supreme court, nonresident military personnel stationed in Washington can either license their motor vehicles and house trailers in their home state or license such vehicles in Washington without having to pay the excise tax imposed upon residents of this state by chapter 82.44 RCW and chapter 82.50 RCW. (3) The department of motor vehicles may, upon receipt of a proper application and proof, make refunds to nonresident servicemen who have under a mistake of law paid the motor vehicle excise tax in licensing automobiles in this state, provided the claim for refund is made within a period of two years from the date of payment.

In the absence of an express appropriation, the Public Service Commission should not refund to any common or contract carrier who desires to take advantage of the alternative method of licensing under Sec. 9, Ch. 79, Laws of 1955, the 1955 fees paid under RCW 81.80.310 and 81.80.320 on trailers and semi-trailers [[semitrailers]].

One wishing to protest part or all of his property taxes, may pay his tax in two installments as permitted by RCW 84.56.020 and file his protest with the payment of each installment.

Entries on tax rolls made pursuant to chapter 253, Laws of 1955, may be corrected by April boards of equalization, and first-half overpayments deducted from amount shown as due on second-half statements. Tax refunds must be made from county tax refund fund, money for which should be provided by school districts in 1956-1957 budgets.