Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 84. PROPERTY TAXES |
Chapter 84.56. Collection of taxes. |
Section 84.56.010. Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes. |
Section 84.56.020. Taxes collected by treasurer—Dates of delinquency—Tax statement notice concerning payment by check—Interest—Penalties—Extensions during state of emergency. |
Section 84.56.022. Tax statement to show voter-approved levies. |
Section 84.56.025. Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers. |
Section 84.56.035. Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized. |
Section 84.56.050. Treasurer's duties on receiving rolls—Notice of taxes due. |
Section 84.56.060. Tax receipts—Current tax only may be paid. |
Section 84.56.070. Personal property—Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of. |
Section 84.56.075. Issuance of warrant by court for property subject to distraint. |
Section 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. |
Section 84.56.120. Removal of property from county or state after assessment without paying tax. |
Section 84.56.150. Removal of personalty—Certification of tax by treasurer. |
Section 84.56.160. Certification of statement of taxes and delinquency. |
Section 84.56.170. Collection of certified taxes—Remittance. |
Section 84.56.200. Removal of timber or improvements on which tax is delinquent—Penalty. |
Section 84.56.210. Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax. |
Section 84.56.220. Lien of personalty tax follows insurance. |
Section 84.56.230. Monthly distribution of taxes collected. |
Section 84.56.240. Cancellation of uncollectible personalty taxes. |
Section 84.56.250. Penalty for willful noncollection or failure to file delinquent list. |
Section 84.56.260. Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges. |
Section 84.56.270. Court cancellation of personalty taxes more than four years delinquent. |
Section 84.56.280. Settlement with state for state taxes—Penalty. |
Section 84.56.290. Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list. |
Section 84.56.300. Annual report of collections to county auditor. |
Section 84.56.310. Interested person may pay real property taxes—Limitation. |
Section 84.56.320. Recovery by occupant or tenant paying realty taxes. |
Section 84.56.330. Payment by mortgagee or other lien holder. |
Section 84.56.335. Manufactured/mobile home or park model trailer landlord tax responsibility. |
Section 84.56.340. Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal. |
Section 84.56.345. Alteration of property lines—Payment of taxes and assessments. |
Section 84.56.360. Separate ownership of improvements—Separate payment authorized. |
Section 84.56.370. Separate ownership of improvements—Procedure for segregation of improvement tax. |
Section 84.56.380. Separate ownership of improvements—Segregation or payment not to release lien. |
Section 84.56.430. Relisting and relevy of tax adjudged void. |
Section 84.56.440. Ships and vessels—Collection of fees and taxes—Delinquent fees and taxes—Extensions during state of emergency—Withholding decal for failure to pay taxes or fees. |