RCW 64.90.020
Separate titles and taxation.
(1) In a cooperative, unless the declaration provides that a unit owner's interest in a unit and its allocated interests is real estate for all purposes, that interest is personal property.
(2) In a condominium, plat community, or miscellaneous community, if there is any unit owner other than a declarant:
(a) Each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate; and
(b) Each unit together with its interest in the common elements must be separately taxed and assessed.
(3) If a development right has an ascertainable market value, the development right constitutes a separate parcel of real estate for property tax purposes and must be separately taxed and assessed to the declarant, and the declarant alone is liable for payment of those taxes.
(4) If there is no unit owner other than a declarant, the real estate comprising the common interest community may be taxed and assessed in any manner provided by law.
[ 2018 c 277 § 104.]
Structure Revised Code of Washington
Title 64 - Real Property and Conveyances
Chapter 64.90 - Washington Uniform Common Interest Ownership Act.
64.90.015 - No variation by agreement.
64.90.020 - Separate titles and taxation.
64.90.025 - Applicability of local ordinances, regulations, and building codes.
64.90.035 - Supplemental general principles of law applicable.
64.90.040 - Construction against implicit repeal.
64.90.045 - Application—Construction.
64.90.050 - Unconscionable agreement or term of contract.
64.90.055 - Obligation of good faith.
64.90.065 - Adjustment of dollar amounts.
64.90.070 - Electronic signatures in global and national commerce act.
64.90.075 - Common interest communities, new.
64.90.080 - Common interest communities, preexisting.
64.90.085 - Common interest communities, amendments to.
64.90.090 - Prior condominium statutes.
64.90.095 - Election of preexisting common interest communities.
64.90.100 - Common interest communities, nonresidential and mixed-use.
64.90.105 - Common interest communities, out-of-state.
64.90.110 - Exempt real estate arrangements.
64.90.115 - Other exempt covenants.
64.90.200 - Common interest communities, creation of.
64.90.205 - Reservation of name.
64.90.215 - Construction and validity of governing documents.
64.90.220 - Description of units.
64.90.225 - Declaration—Contents.
64.90.230 - Leasehold common interest communities.
64.90.235 - Allocated interests.
64.90.240 - Limited common elements.
64.90.245 - Maps—Exception—Amendments—Requirements—Recording.
64.90.250 - Development rights.
64.90.255 - Common elements and units—Alterations.
64.90.260 - Unit boundaries—Relocation.
64.90.265 - Subdivision and combination of units.
64.90.270 - Monuments as boundaries.
64.90.285 - Amendment of declaration.
64.90.295 - Rights of secured lenders.
64.90.300 - Master association.
64.90.305 - Delegation of power to subassociations.
64.90.310 - Merger or consolidation.
64.90.315 - Addition of unspecified real estate.
64.90.320 - Large scale communities.
64.90.325 - Judicial termination.
64.90.400 - Unit owners association—Organization.
64.90.405 - Powers and duties.
64.90.410 - Board members, officers, and committees.
64.90.415 - Period of declarant control—Transition.
64.90.420 - Transfer of association property.
64.90.425 - Transfer of special declarant rights.
64.90.430 - Contracts and leases—Termination.
64.90.435 - Organizational documents.
64.90.440 - Maintenance, repair, replacement—Liability of unit owner—Inspection.
64.90.455 - Unit owner voting.
64.90.460 - Liability—Tolling.
64.90.465 - Conveyance or encumbrance of common elements.
64.90.475 - Accounts and records—Reconciliation.
64.90.480 - Assessments and capital contributions.
64.90.485 - Liens—Enforcement—Notice of delinquency.
64.90.495 - Association records.
64.90.500 - Association as trustee.
64.90.513 - Electric vehicle charging stations.
64.90.520 - Officers and board members—Removal.
64.90.525 - Budgets—Assessments—Special assessments.
64.90.530 - Financial statements—Association funds.
64.90.540 - Reserve account—Withdrawals.
64.90.550 - Reserve study—Contents.
64.90.555 - Reserve study—Demand—Enforcement.
64.90.560 - Reserve account—Reserve study—Reserve disclosure—Liability.
64.90.600 - Applicability—Waiver.
64.90.605 - Public offering statement—Liability.
64.90.610 - Public offering statement—General provisions—Notice.
64.90.615 - Public offering statement—Common interest communities subject to development rights.
64.90.620 - Public offering statement—Conversion buildings.
64.90.625 - Public offering statement—Disclosure document.
64.90.630 - Public offering statement—Contract of sale—Conveyance restriction.
64.90.635 - Purchaser's right to cancel.
64.90.640 - Unit resales—Resale certificate.
64.90.655 - Conversion buildings—Tenant rights—City and county requirements—Violations.
64.90.660 - Conversion buildings—Common interest community units—Report.
64.90.665 - Express warranties.
64.90.670 - Implied warranties of quality.
64.90.675 - Implied warranties of quality—Exclusion or modification.
64.90.680 - Warranties of quality—Breach—Actions for construction defect claims.
64.90.690 - Promotional material—Labeling requirement.
64.90.695 - Improvements—Duties of declarant.