RCW 64.32.190
Separate assessments and taxation.
Each apartment and its undivided interest in the common areas and facilities shall be deemed to be a parcel and shall be subject to separate assessments and taxation by each assessing unit for all types of taxes authorized by law including but not limited to special ad valorem levies and special assessments. Neither the building, nor the property, nor any of the common areas and facilities shall be deemed to be a security or a parcel for any purpose.
[ 1963 c 156 § 19.]
Structure Revised Code of Washington
Title 64 - Real Property and Conveyances
Chapter 64.32 - Horizontal Property Regimes Act (Condominiums).
64.32.020 - Application of chapter.
64.32.030 - Apartments and common areas declared real property.
64.32.040 - Ownership and possession of apartments and common areas.
64.32.050 - Common areas and facilities.
64.32.060 - Compliance with covenants, bylaws, and administrative rules and regulations.
64.32.070 - Liens or encumbrances—Enforcement—Satisfaction.
64.32.080 - Common profits and expenses.
64.32.090 - Contents of declaration.
64.32.100 - Copy of survey map, building plans to be filed—Contents of plans.
64.32.110 - Ordinances, resolutions, or zoning laws—Construction.
64.32.120 - Contents of deeds or other conveyances of apartments.
64.32.130 - Mortgages, liens or encumbrances affecting an apartment at time of first conveyance.
64.32.150 - Removal of property from provisions of chapter.
64.32.160 - Removal of property from provisions of chapter—No bar to subsequent resubmission.
64.32.170 - Records and books—Availability for examination—Audits.
64.32.180 - Exemption from liability for contribution for common expenses prohibited.
64.32.190 - Separate assessments and taxation.
64.32.210 - Conveyance—Liability of grantor and grantee for unpaid common expenses.
64.32.230 - Destruction or damage to all or part of property—Disposition.
64.32.250 - Application of chapter, declaration and bylaws.
64.32.260 - Applicability to common interest communities.
64.32.280 - Voting—In person, absentee ballots, proxies.
64.32.290 - Electric vehicle charging stations.