Revised Code of Washington
Chapter 84.56 - Collection of Taxes.
84.56.300 - Annual report of collections to county auditor.

RCW 84.56.300
Annual report of collections to county auditor.

On the first Monday of February of each year the county treasurer shall balance up the tax rolls as of December 31 of the prior year in the treasurer's hands and with which the treasurer stands charged on the roll accounts of the county auditor. The treasurer shall then report to the county auditor in full the amount of taxes collected and specify the amount collected on each fund. The treasurer shall also report the amount of taxes that remain uncollected and delinquent upon the tax rolls, which, with collections and credits on account of errors and double assessments, should balance the tax rolls as the treasurer stands charged. The treasurer shall then report the amount of collections on account of interest since the taxes became delinquent, and as added to the original amounts when making such collections, and with which the treasurer is now to be charged by the auditor, such reports to be duly verified by affidavit.

[ 1997 c 393 § 15; 1973 1st ex.s. c 45 § 1; 1961 c 15 § 84.56.300. Prior: 1925 ex.s. c 130 § 98; RRS § 11259; prior: 1899 c 141 § 10; 1897 c 71 § 77; 1895 c 176 § 18; 1893 c 124 § 78; 1890 p 565 § 99.]

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.