RCW 82.46.030
Distribution of proceeds.
(1) The county treasurer shall place one percent of the proceeds of the taxes imposed under this chapter in the county current expense fund to defray costs of collection.
(2) The remaining proceeds from the county tax under RCW 82.46.010(2) shall be placed in a county capital improvements fund. The remaining proceeds from city or town taxes under RCW 82.46.010(2) shall be distributed to the respective cities and towns monthly and placed by the city treasurer in a municipal capital improvements fund.
(3) This section does not limit the existing authority of any city, town, or county to impose special assessments on property specially benefited thereby in the manner prescribed by law.
[ 2000 c 103 § 17; 1992 c 221 § 2; 1990 1st ex.s. c 17 § 37; 1982 1st ex.s. c 49 § 13.]
NOTES:
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
Structure Revised Code of Washington
Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales.
82.46.015 - Capital projects—Use of tax funds.
82.46.021 - Referendum procedure to repeal or alter tax.
82.46.030 - Distribution of proceeds.
82.46.037 - Capital projects—Use of additional tax funds.
82.46.040 - Tax is lien on property—Enforcement.
82.46.050 - Tax is seller's obligation—Choice of remedies.
82.46.060 - Payment of tax—Evidence of payment—Recording.
82.46.070 - Additional excise tax—Acquisition and maintenance of conservation areas.
82.46.075 - Additional excise tax—Affordable housing.