RCW 84.56.240
Cancellation of uncollectible personalty taxes.
If the county treasurer is unable, for the want of goods or chattels whereupon to levy, to collect by distress or otherwise, the taxes, or any part thereof, which may have been assessed upon the personal property of any person or corporation, or an executor or administrator, guardian, receiver, accounting officer, agent or factor, the treasurer shall file with the county legislative authority, on the first day of February following, a list of such taxes, with an affidavit of the treasurer or of the deputy treasurer entrusted with the collection of the taxes, stating that the treasurer had made diligent search and inquiry for goods and chattels wherewith to make such taxes, and was unable to make or collect the same. The county legislative authority shall cancel such taxes as the county legislative authority is satisfied cannot be collected.
[ 1997 c 393 § 14; 1961 c 15 § 84.56.240. Prior: 1925 ex.s. c 130 § 94; RRS § 11255; prior: 1899 c 141 § 8; 1897 c 71 § 72; 1895 c 176 § 16; 1893 c 124 § 73; 1890 p 562 § 88.]
Structure Revised Code of Washington
Chapter 84.56 - Collection of Taxes.
84.56.022 - Tax statement to show voter-approved levies.
84.56.029 - Payment assistance.
84.56.050 - Treasurer's duties on receiving rolls—Notice of taxes due.
84.56.060 - Tax receipts—Current tax only may be paid.
84.56.075 - Issuance of warrant by court for property subject to distraint.
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.
84.56.220 - 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.
84.56.270 - Court cancellation of personalty taxes more than four years delinquent.
84.56.280 - Settlement with state for state taxes—Penalty.
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.
84.56.345 - 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.