RCW 82.45.070
Tax is lien on property—Enforcement.
The tax provided for in this chapter and any interest or penalties thereon is a specific lien upon each parcel of real property located in this state that is either sold or that is owned by an entity in which a controlling interest has been transferred or acquired. The lien attaches from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
[ 2010 1st sp.s. c 23 § 209; 1969 ex.s. c 223 § 28A.45.070. Prior: 1951 1st ex.s. c 11 § 9. Formerly RCW 28A.45.070, 28.45.070.]
NOTES:
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Structure Revised Code of Washington
Chapter 82.45 - Excise Tax on Real Estate Sales.
82.45.030 - "Selling price," "total consideration paid or contracted to be paid," defined.
82.45.032 - Additional definitions.
82.45.033 - "Controlling interest" defined.
82.45.060 - Tax on sale of property.
82.45.065 - Tax preferences—Expiration dates.
82.45.070 - Tax is lien on property—Enforcement.
82.45.080 - Tax is seller's obligation—Choice of remedies.
82.45.090 - Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest.
82.45.180 - Disposition of proceeds.
82.45.190 - Exemptions—State route No. 16 corridor transportation systems and facilities.
82.45.195 - Exemptions—Standing timber sales.
82.45.197 - Exemptions—Inheritance—Documents required.
82.45.210 - State assistance for county electronic processing and reporting of taxes—Grant program.
82.45.220 - Failure to report transfer of controlling interest.
82.45.230 - Accounts into which tax is deposited.
82.45.235 - Tax treatment—Transactions structured to reduce or avoid tax.