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LII - Legal Information Institute: Legal Materials for Washington
http://www.law.cornell.edu/states/washington.html

Legislature: Legislative Web Site Unavailable


Title 84 - PROPERTY TAXES

CHAPTERS

84.04

Definitions.

84.08

General powers and duties of department of revenue.

84.09

General provisions.

84.12

Assessment and taxation of public utilities.

84.14

New and rehabilitated multiple-unit dwellings in urban centers.

84.16

Assessment and taxation of private car companies.

84.20

Easements of public utilities.

84.26

Historic property.

84.33

Timber and forest lands.

84.34

Open space, agricultural, timber lands -- Current use -- Conservation futures.

84.36

Exemptions.

84.38

Deferral of special assessments and/or property taxes.

84.40

Listing of property.

84.41

Revaluation of property.

84.44

Taxable situs.

84.48

Equalization of assessments.

84.52

Levy of taxes.

84.55

Limitations upon regular property taxes.

84.56

Collection of taxes.

84.60

Lien of taxes.

84.64

Lien foreclosure.

84.68

Recovery of taxes paid or property sold for taxes.

84.69

Refunds.

84.70

Destroyed property -- Abatement or refund.

84.72

Federal payments in lieu of taxes.

84.98

Construction.


Chapter 84.56 RCW COLLECTION OF TAXES
SECTIONS

 

84.56.010

Establishment of tax rolls by treasurer -- Public record -- Tax roll account -- Authority to receive, collect taxes.

84.56.020

Taxes collected by treasurer -- Dates of delinquency -- Tax statement notice concerning payment by check -- Interest -- Penalties.

84.56.022

Tax statement to show voter-approved levies.

84.56.025

Waiver of interest and penalties -- Circumstances -- Provision of death certificate and affidavit for certain waivers.

84.56.035

Special assessments, excise taxes, or rates and charges -- Collection by county treasurer authorized.

84.56.050

Treasurer's duties on receiving rolls -- Notice of taxes due.

84.56.060

Tax receipts -- Current tax only may be paid.

84.56.070

Personal property -- Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of.

84.56.090

Distraint and sale of property about to be removed, dissipated, sold, or disposed of -- Computation of taxes, entry on rolls, tax liens.

84.56.120

Removal of property from county or state after assessment without paying tax.

84.56.150

Removal of personalty -- Certification of tax by treasurer.

84.56.160

Certification of statement of taxes and delinquency.

84.56.170

Collection of certified taxes -- Remittance.

84.56.200

Removal of timber or improvements on which tax is delinquent -- Penalty.

84.56.210

Severance of standing timber assessed as realty -- Timber tax may be collected as personalty tax.

84.56.220

Lien of personalty tax follows insurance.

84.56.230

Monthly distribution of taxes collected.

84.56.240

Cancellation of uncollectible personalty taxes.

84.56.250

Penalty for wilful noncollection or failure to file delinquent list.

84.56.260

Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.

84.56.270

Court cancellation of personalty taxes more than four years delinquent.

84.56.280

Settlement with state for state taxes -- Penalty.

84.56.290

Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list.

84.56.300

Annual report of collections to county auditor.

84.56.310

Interested person may pay real property taxes.

84.56.320

Recovery by occupant or tenant paying realty taxes.

84.56.330

Payment by mortgagee or other lien holder.

84.56.340

Payment on part of parcel or tract or on undivided interest or fractional interest -- Division -- Certification -- Appeal.

84.56.360

Separate ownership of improvements -- Separate payment authorized.

84.56.370

Separate ownership of improvements -- Procedure for segregation of improvement tax.

84.56.380

Separate ownership of improvements -- Segregation or payment not to release lien.

84.56.430

Relisting and relevy of tax adjudged void.

84.56.440

Ships and vessels -- Collection of taxes -- Delinquent taxes -- Valuation and assessment of unlisted ships or vessels.

84.56.450

Year 2000 failure -- No interest or penalties -- Payment of tax.


Chapter 84.60 RCW LIEN OF TAXES

SECTIONS

84.60.010

Priority of tax lien.

84.60.020

Attachment of tax liens.

84.60.040

Charging personalty tax against realty.

84.60.050

Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use -- Effect.

84.60.070

Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use -- Segregation of taxes if only part of parcel required.

Chapter 84.64 RCW
LIEN FORECLOSURE

(Formerly Certificates of delinquency)

SECTIONS

84.64.040

Prosecuting attorney to foreclose on request.

84.64.050

Certificate to county -- Foreclosure -- Notice -- Sale of certain residential property eligible for deferral prohibited.

84.64.060

Payment by interested person before day of sale.

84.64.070

Redemption before day of sale -- Redemption of property of minors and legally incompetent persons.

84.64.080

Foreclosure proceedings -- Judgment -- Sale -- Notice -- Form of deed -- Recording.

84.64.120

Appellate review -- Deposit.

84.64.130

Certified copies of records as evidence.

84.64.180

Deeds as evidence -- Estoppel by judgment.

84.64.190

Certified copy of deed as evidence.

84.64.200

Prior taxes deemed delinquent -- County as bidder at sale -- Purchaser to pay all delinquent taxes, interest, or costs.

84.64.215

Deed recording fee -- Transmittal to county auditor and purchaser.

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