RCW 84.38.140
Collection of deferred assessments or taxes.
(1) The department must collect all the amounts deferred together with interest under this chapter. However, in the event that the department is unable to collect an amount deferred together with interest, that amount deferred together with interest must be collected by the county treasurer in the manner provided for in chapter 84.56 RCW. For purposes of collection of deferred taxes, the provisions of chapters 84.56, 84.60, and 84.64 RCW are applicable.
(2) When any deferred special assessment and/or real property taxes together with interest are collected the moneys must be deposited in the state general fund.
(3) The department may charge off as finally uncollectible any amount deferred under this chapter or chapter 84.37 RCW, including accrued interest, if the department is satisfied that there are no cost-effective means of collecting the amount due.
[ 2013 c 221 § 9; 2001 c 299 § 18; 1984 c 220 § 27; 1975 1st ex.s. c 291 § 39.]
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.