LII - Legal Information Institute: Legal Materials for Washington
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Title 84 - PROPERTY TAXES
General powers and duties of department of revenue.
Assessment and taxation of public utilities.
New and rehabilitated multiple-unit dwellings in urban centers.
Assessment and taxation of private car companies.
|Easements of public utilities.|
Timber and forest lands.
Open space, agricultural, timber lands -- Current use -- Conservation futures.
Deferral of special assessments and/or property taxes.
Listing of property.
Revaluation of property.
Equalization of assessments.
Limitations upon regular property taxes.
Collection of taxes.
Recovery of taxes paid or property sold for taxes.
Destroyed property -- Abatement or refund.
Federal payments in lieu of taxes.
Chapter 84.56 RCW COLLECTION OF TAXESSECTIONS
Establishment of tax rolls by treasurer -- Public record -- Tax roll account -- Authority to receive, collect taxes.
Taxes collected by treasurer -- Dates of delinquency -- Tax statement notice concerning payment by check -- Interest -- Penalties.
Tax statement to show voter-approved levies.
Waiver of interest and penalties -- Circumstances -- Provision of death certificate and affidavit for certain waivers.
Special assessments, excise taxes, or rates and charges -- Collection by county treasurer authorized.
Treasurer's duties on receiving rolls -- Notice of taxes due.
Tax receipts -- Current tax only may be paid.
Personal property -- Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of.
Distraint and sale of property about to be removed, dissipated, sold, or disposed of -- Computation of taxes, entry on rolls, tax liens.
Removal of property from county or state after assessment without paying tax.
Removal of personalty -- Certification of tax by treasurer.
Certification of statement of taxes and delinquency.
Collection of certified taxes -- Remittance.
Removal of timber or improvements on which tax is delinquent -- Penalty.
Severance of standing timber assessed as realty -- Timber tax may be collected as personalty tax.
Lien of personalty tax follows insurance.
Monthly distribution of taxes collected.
Cancellation of uncollectible personalty taxes.
Penalty for wilful noncollection or failure to file delinquent list.
Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.
Court cancellation of personalty taxes more than four years delinquent.
Settlement with state for state taxes -- Penalty.
Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list.
Annual report of collections to county auditor.
Interested person may pay real property taxes.
Recovery by occupant or tenant paying realty taxes.
Payment by mortgagee or other lien holder.
Payment on part of parcel or tract or on undivided interest or fractional interest -- Division -- Certification -- Appeal.
Separate ownership of improvements -- Separate payment authorized.
Separate ownership of improvements -- Procedure for segregation of improvement tax.
Separate ownership of improvements -- Segregation or payment not to release lien.
Relisting and relevy of tax adjudged void.
Ships and vessels -- Collection of taxes -- Delinquent taxes -- Valuation and assessment of unlisted ships or vessels.
Year 2000 failure -- No interest or penalties -- Payment of tax.
Chapter 84.60 RCW LIEN OF TAXES
Charging personalty tax against realty.
Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use -- Effect.
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
(Formerly Certificates of delinquency)
Prosecuting attorney to foreclose on request.
Certificate to county -- Foreclosure -- Notice -- Sale of certain residential property eligible for deferral prohibited.
Payment by interested person before day of sale.
Redemption before day of sale -- Redemption of property of minors and legally incompetent persons.
Foreclosure proceedings -- Judgment -- Sale -- Notice -- Form of deed -- Recording.
Certified copies of records as evidence.
Deeds as evidence -- Estoppel by judgment.
Prior taxes deemed delinquent -- County as bidder at sale -- Purchaser to pay all delinquent taxes, interest, or costs.
Deed recording fee -- Transmittal to county auditor and purchaser.