RCW 84.38.090
Procedure where residence under mortgage or purchase contract.
If any residence is under mortgage or purchase contract requiring accumulation of reserves out of which the holder of the mortgage or contract is required to pay real estate taxes, said holder shall cosign the declaration of deferral either before a notary public or the county assessor or his or her deputy in the county where the real property is located.
[ 2013 c 23 § 356; 1975 1st ex.s. c 291 § 34.]
Structure Revised Code of Washington
Chapter 84.38 - Deferral of Special Assessments And/or Property Taxes.
84.38.010 - Legislative finding and purpose.
84.38.030 - Conditions and qualifications for claiming deferral.
84.38.060 - Declaration of deferral by agent, guardian, etc.
84.38.070 - Ceasing to reside permanently on property subject to deferral declaration.
84.38.080 - Right to deferral not reduced by contract or agreement.
84.38.090 - Procedure where residence under mortgage or purchase contract.
84.38.100 - Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest.
84.38.110 - Duties of county assessor.
84.38.120 - Payments to local improvement or taxing districts.
84.38.130 - When deferred assessments or taxes become payable.
84.38.140 - Collection of deferred assessments or taxes.
84.38.150 - Election to continue deferral by surviving spouse or surviving domestic partner.
84.38.160 - Payment of part or all of deferred taxes authorized.
84.38.170 - Collection of personal property taxes not affected.
84.38.180 - Forms—Rules and regulations.