Revised Code of Washington
Wash. Rev. Code § 84.68.060 (2026)
Limitation of actions
✓ current as of May 2026
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No action instituted pursuant to this chapter or otherwise to recover any tax levied or assessed shall be commenced after the 30th day of the next succeeding June following the year in which said tax became payable.
Notes:
Limitation of action to cancel tax deed: RCW 4.16.090.
Notes of Decisions
Cited in 6
cases, 1970–2019 · leading case: Cary v. Mason Cnty., 132 P.3d 157 (Wash. Ct. App. 2006).
Cary v. Mason Cnty., 132 P.3d 157 (Wash. Ct. App. 2006). “We disagree, holding that Cary’s action is analogous to actions to recover any tax levied or assessed under RCW 84.68.060. Such actions must be commenced by June 30 of the year following the year the tax became payable.”
Clark-Kunzl Co. v. Williams, 469 P.2d 874 (Wash. 1970). “The county argues that the injunction sought by the Clark corporations was barred by the statute of limitations, RCW 84.68.060. The statute reads: No action instituted pursuant to this chapter or otherwise to recover any tax levied or assessed shall be commenced after the 30th…”
Transamerica Title Ins. v. Hoppe, 611 P.2d 1361 (Wash. Ct. App. 1980). “020 is subject to RCW 84.68.060, limitation of actions, which reads as follows: No action instituted pursuant to this chapter or otherwise to recover any tax levied or assessed shall be commenced after the 30th day of the next succeeding June following the year in which said tax…”
P. B. Inv. Co. v. King Cnty., 469 P.2d 893 (Wash. 1970). “In addition to making substantive arguments on the issue of the exemption, King County argues that plaintiff is barred from bringing this action by the terms of RCW 84.68.060. The statute reads: No action instituted pursuant to this chapter or otherwise to recover any tax levied…”
United Airlines, Inc., App. v. Wa State Dept Of Revenue, Resps., 376 P.3d 471 (Wash. Ct. App. 2016). “RCW 84.68.060. United paid the taxes, but not under protest.”
Palmer D. Strand, et ux v. Bd. of Tax Appeals (Wash. Ct. App. 2019). “20 20 As an alternative to these administrative avenues, a party who has paid a tax under written protest and has not elected a formal hearing before the BTA may file a refund suit in court.”
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