RCW 36.95.110
Liability for delinquent tax and costs.
Any person owing the excise tax provided for under this chapter and who fails to pay the same within sixty days after the board or the county treasurer has sent the tax bill to him or her, shall be deemed to be delinquent. Such person shall be liable for all costs to the county or district attributable to collecting the tax but no such excise tax or costs, nor any judgment based thereon, shall be deemed to create a lien against real property.
[ 2009 c 549 § 4159; 1981 c 52 § 3; 1971 ex.s. c 155 § 11.]
Structure Revised Code of Washington
Chapter 36.95 - Television Reception Improvement Districts.
36.95.020 - Boundaries—Territory excluded.
36.95.030 - Petition to form—Contents.
36.95.040 - Notice of text of petition, meeting where will be considered.
36.95.050 - Resolution creating district.
36.95.060 - District board—Duties—How constituted—Quorum—Officers—Filling vacancies.
36.95.070 - District board—Reimbursement of members for expenses.
36.95.080 - List of television set owners.
36.95.090 - County budget provisions applicable to district—Financing budget.
36.95.100 - Tax levied—Maximum—Exemptions.
36.95.110 - Liability for delinquent tax and costs.
36.95.130 - District board—Powers generally.
36.95.140 - Signals district may utilize.
36.95.150 - Claims against district board—Procedure upon allowance.
36.95.160 - District treasurer—Duties—District warrants.
36.95.180 - Costs of county officers reimbursed.
36.95.190 - Penalty for false statement as to tax exemption.
36.95.200 - Dissolution of district by resolution—Disposition of property.
36.95.210 - District may not be formed to operate certain translator stations.