Revised Code of Washington
Chapter 84.56 - Collection of Taxes.
84.56.035 - Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.

RCW 84.56.035
Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.

A local government authorized both to impose and to collect any special assessments, excise taxes, or rates or charges may contract with the county treasurer or treasurers within which the local government is located to collect the special assessments, excise taxes, rates, or charges. If such a contract is entered into, notice of the special assessments, excise taxes, or rates or charges due may be included on the notice of property taxes due, may be included on a separate notice that is mailed with the notice of property taxes due, or may be sent separately from the notice of property taxes due. County treasurers may impose an annual fee for collecting special assessments, excise taxes, or rates or charges not to exceed one percent of the dollar value of special assessments, excise taxes, or rates or charges collected.

[ 1987 c 355 § 1.]

Structure Revised Code of Washington

Revised Code of Washington

Title 84 - Property Taxes

Chapter 84.56 - Collection of Taxes.

84.56.010 - Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes.

84.56.020 - Taxes collected by treasurer—Dates of delinquency—Tax statement notice concerning payment by check—Interest—Penalties—Extensions during state of emergency.

84.56.022 - Tax statement to show voter-approved levies.

84.56.025 - Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers.

84.56.029 - Payment assistance.

84.56.035 - Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.

84.56.050 - Treasurer's duties on receiving rolls—Notice of taxes due.

84.56.060 - Tax receipts—Current tax only may be paid.

84.56.070 - Personal property—Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of—Mobile or manufactured homes, waiver of interest and penalties.

84.56.075 - Issuance of warrant by court for property subject to distraint.

84.56.090 - Distraint and sale of property about to be removed, dissipated, sold, or disposed of—Computation of taxes, entry on rolls, tax liens.

84.56.120 - Removal of property from county or state after assessment without paying tax.

84.56.150 - Removal of personalty—Certification of tax by treasurer.

84.56.160 - Certification of statement of taxes and delinquency.

84.56.170 - Collection of certified taxes—Remittance.

84.56.200 - Removal of timber or improvements on which tax is delinquent—Penalty.

84.56.210 - Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax.

84.56.220 - Lien of personalty tax follows insurance.

84.56.230 - Monthly distribution of taxes collected.

84.56.240 - Cancellation of uncollectible personalty taxes.

84.56.250 - Penalty for willful noncollection to file delinquent list.

84.56.260 - Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.

84.56.270 - Court cancellation of personalty taxes more than four years delinquent.

84.56.280 - Settlement with state for state taxes—Penalty.

84.56.290 - Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list.

84.56.300 - Annual report of collections to county auditor.

84.56.310 - Interested person may pay real property taxes—Limitation.

84.56.320 - Recovery by occupant or tenant paying realty taxes.

84.56.330 - Payment by mortgagee or other lienholder.

84.56.335 - Manufactured/mobile home or park model trailer landlord tax responsibility.

84.56.340 - Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal.

84.56.345 - Alteration of property lines—Payment of taxes and assessments.

84.56.360 - Separate ownership of improvements—Separate payment authorized.

84.56.370 - Separate ownership of improvements—Procedure for segregation of improvement tax.

84.56.380 - Separate ownership of improvements—Segregation or payment not to release lien.

84.56.430 - Relisting and relevy of tax adjudged void.

84.56.440 - Ships and vessels—Collection of fees and taxes—Delinquent fees and taxes—Extensions during state of emergency—Withholding decal for failure to pay taxes or fees.