RCW 84.56.345
Alteration of property lines—Payment of taxes and assessments.
Every person who offers a document to the auditor of the proper county for recording that results in any division, alteration, or adjustment of real property boundary lines, except as provided for in RCW 58.04.007(1) and 84.40.042(1)(c), must present a certificate of payment from the proper officer who is in charge of the collection of taxes and assessments for the affected property or properties. All taxes and assessments, both current and delinquent must be paid. For purposes of chapter 502, Laws of 2005, liability begins on January 1st.
[ 2017 c 109 § 2; 2005 c 502 § 6.]
NOTES:
Effective date—2005 c 502: See note following RCW 1.12.070.
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.