RCW 84.56.270
Court cancellation of personalty taxes more than four years delinquent.
The county treasurer of any county of the state of Washington, after he or she has first received the approval of the board of county commissioners of such county, through a resolution duly adopted, is hereby empowered to petition the superior court in or for his or her county to finally cancel and completely extinguish the lien of any delinquent personal property tax which appears on the tax rolls of his or her county, which is more than four years delinquent, which he or she attests to be beyond hope of collection, and the cancellation of which will not impair the obligation of any bond issue nor be precluded by any other legal impediment that might invalidate such cancellation. The superior court shall have jurisdiction to hear any such petition and to enter such order as it shall deem proper in the premises.
[ 2013 c 23 § 372; 1984 c 132 § 5; 1961 c 15 § 84.56.270. Prior: 1945 c 59 § 1; Rem. Supp. 1945 § 11265-1.]
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.