Revised Code of Washington
Chapter 84.56 - Collection of Taxes.
84.56.320 - Recovery by occupant or tenant paying realty taxes.

RCW 84.56.320
Recovery by occupant or tenant paying realty taxes.

When any tax on real property is paid by or collected of any occupant or tenant, or any other person, which, by agreement or otherwise, ought to have been paid by the owner, lessor, or other party in interest, such occupant, tenant, or other person may recover by action the amount which such owner, lessor, or party in interest ought to have paid, with interest thereon at the rate of ten percent per annum, or he or she may retain the same from any rent due or accruing from him or her to such owner or lessor for real property on which such tax is so paid; and the same shall, until paid, constitute a lien upon such real property.

[ 2013 c 23 § 373; 1961 c 15 § 84.56.320. Prior: 1925 ex.s. c 130 § 102; RRS § 11263; prior: 1897 c 71 § 81; 1893 c 124 § 86; 1890 p 583 § 133.]

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.