LII - Legal Information Institute: Legal Materials for Washington
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Title 84 - PROPERTY TAXES
CHAPTERS
84.08 | General powers and duties of department of revenue. |
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. |
84.33 | Timber and forest lands. |
84.34 | Open space, agricultural, timber lands -- Current use -- Conservation futures. |
84.38 | Deferral of special assessments and/or property taxes. |
84.40 | Listing of property. |
84.41 | Revaluation of property. |
84.48 | Equalization of assessments. |
84.55 | Limitations upon regular property taxes. |
84.56 | Collection of taxes. |
84.68 | Recovery of taxes paid or property sold for taxes. |
84.70 | Destroyed property -- Abatement or refund. |
84.72 | Federal payments in lieu of taxes. |
Chapter 84.56 RCW COLLECTION OF TAXESSECTIONS
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
84.60.040 | 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. |
84.64.130 | Certified copies of records as evidence. |
84.64.180 | Deeds as evidence -- Estoppel by judgment. |
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. |