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84.52.778 - Public utility district levy authorized. - RCW 84.52.778 Public utility district levy authorized. See RCW 54.16.080.
84.52.784 - Water-sewer district levies authorized. - RCW 84.52.784 Water-sewer district levies authorized. See RCW 57.04.050, 57.20.019,...
84.52.786 - Cultural arts, stadium and convention district tax levies authorized. - RCW 84.52.786 Cultural arts, stadium and convention district tax levies...
84.52.787 - Cemetery district levy authorized. - RCW 84.52.787 Cemetery district levy authorized. See RCW 68.52.290 and...
84.52.790 - Public hospital district levy authorized. - RCW 84.52.790 Public hospital district levy authorized. See RCW 70.44.060.
84.52.793 - Air pollution control agency levy authorized. - RCW 84.52.793 Air pollution control agency levy authorized. See RCW...
84.52.799 - Veteran's relief fund levy authorized. - RCW 84.52.799 Veteran's relief fund levy authorized. See RCW 73.08.080.
84.52.802 - Acquisition of open space, etc., land or rights to future development by certain entities—Property tax levy authorized. - RCW 84.52.802 Acquisition of open space, etc., land or rights...
84.52.808 - River improvement fund levy authorized. - RCW 84.52.808 River improvement fund levy authorized. See RCW 86.12.010.
84.52.811 - Intercounty river control agreement levy authorized. - RCW 84.52.811 Intercounty river control agreement levy authorized. See RCW...
84.52.814 - Flood control zone district levy authorized. - RCW 84.52.814 Flood control zone district levy authorized. See RCW...
84.52.816 - Flood control zone—Prorationing protection. - RCW 84.52.816 Flood control zone—Prorationing protection. A flood control zone...
84.52.817 - Irrigation and rehabilitation district special assessment authorized. - RCW 84.52.817 Irrigation and rehabilitation district special assessment authorized. See...
84.52.820 - Reclamation district levy authorized. - RCW 84.52.820 Reclamation district levy authorized. See RCW 89.30.391 through...
84.52.821 - Property tax. - RCW 84.52.821 Property tax. (1) The legislative authority of a...
84.52.823 - Levy for tax refund funds. - RCW 84.52.823 Levy for tax refund funds. See RCW 84.68.040.
84.52.825 - Tax preferences—Expiration dates. - RCW 84.52.825 Tax preferences—Expiration dates. (1) See RCW 82.32.805 for...
Chapter 84.55 - Limitations Upon Regular Property Taxes.
84.55.005 - Definitions. - RCW 84.55.005 Definitions. The definitions in this section apply throughout...
84.55.010 - Limitations prescribed. - RCW 84.55.010 Limitations prescribed. (1) Except as provided in this...
84.55.0101 - Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution. - RCW 84.55.0101 Limit factor—Authorization for taxing district to use one...
84.55.015 - Restoration of regular levy. - RCW 84.55.015 Restoration of regular levy. If a taxing district...
84.55.020 - Limitation upon first levy for district created from consolidation. - RCW 84.55.020 Limitation upon first levy for district created from...
84.55.030 - Limitation upon first levy following annexation. - RCW 84.55.030 Limitation upon first levy following annexation. For the...
84.55.035 - Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation. - RCW 84.55.035 Inapplicability of limitation to newly-formed taxing district created...
84.55.040 - Increase in statutory dollar rate limitation. - RCW 84.55.040 Increase in statutory dollar rate limitation. If by...
84.55.045 - Applicability of chapter to levy by port district for industrial development district purposes. - RCW 84.55.045 Applicability of chapter to levy by port district...
84.55.047 - Applicability of chapter to community revitalization financing increment areas. - RCW 84.55.047 Applicability of chapter to community revitalization financing increment...
84.55.050 - Election to authorize increase in regular property tax levy—Limited propositions—Procedure. - RCW 84.55.050 Election to authorize increase in regular property tax...
84.55.060 - Rate rules—Educational program—Other necessary action. - RCW 84.55.060 Rate rules—Educational program—Other necessary action. The department of...
84.55.070 - Inapplicability of chapter to levies for certain purposes. - RCW 84.55.070 Inapplicability of chapter to levies for certain purposes....
84.55.092 - Protection of future levy capacity. - RCW 84.55.092 Protection of future levy capacity. (1) The regular...
84.55.100 - Determination of limitations. - RCW 84.55.100 Determination of limitations. The property tax limitation contained...
84.55.110 - Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Calculation of taxes due. - RCW 84.55.110 Withdrawal of certain areas of a library district,...
84.55.120 - Public hearing—Taxing district's revenue sources—Adoption of tax increase by ordinance or resolution. - RCW 84.55.120 Public hearing—Taxing district's revenue sources—Adoption of tax increase...
84.55.125 - Limitation adjustment for certain leasehold interests. - RCW 84.55.125 Limitation adjustment for certain leasehold interests. For taxes...
84.55.130 - Inapplicability of limitation to certain multiyear levy periods by port districts. - RCW 84.55.130 Inapplicability of limitation to certain multiyear levy periods...
84.55.135 - Property tax levies or special assessments on dissolved special purpose districts—When authorized. - RCW 84.55.135 Property tax levies or special assessments on dissolved...
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. - RCW 84.56.010 Establishment of tax rolls by treasurer—Public record—Tax roll...
84.56.020 - Taxes collected by treasurer—Dates of delinquency—Tax statement notice concerning payment by check—Interest—Penalties—Extensions during state of emergency. - RCW 84.56.020 Taxes collected by treasurer—Dates of delinquency—Tax statement notice...
84.56.022 - Tax statement to show voter-approved levies. - RCW 84.56.022 Tax statement to show voter-approved levies. Each tax...
84.56.025 - Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers. - RCW 84.56.025 Waiver of interest and penalties—Circumstances—Provision of death certificate...
84.56.029 - Payment assistance. - RCW 84.56.029 Payment assistance. (1) If a taxpayer requests assistance...
84.56.035 - Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized. - RCW 84.56.035 Special assessments, excise taxes, or rates and charges—Collection...
84.56.050 - Treasurer's duties on receiving rolls—Notice of taxes due. - RCW 84.56.050 Treasurer's duties on receiving rolls—Notice of taxes due....
84.56.060 - Tax receipts—Current tax only may be paid. - RCW 84.56.060 Tax receipts—Current tax only may be paid. The...
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. - RCW 84.56.070 Personal property—Distraint and sale, notice, property incapable of...
84.56.075 - Issuance of warrant by court for property subject to distraint. - RCW 84.56.075 Issuance of warrant by court for property subject...
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. - RCW 84.56.090 Distraint and sale of property about to be...
84.56.120 - Removal of property from county or state after assessment without paying tax. - RCW 84.56.120 Removal of property from county or state after...
84.56.150 - Removal of personalty—Certification of tax by treasurer. - RCW 84.56.150 Removal of personalty—Certification of tax by treasurer. If...
84.56.160 - Certification of statement of taxes and delinquency. - RCW 84.56.160 Certification of statement of taxes and delinquency. The...
84.56.170 - Collection of certified taxes—Remittance. - RCW 84.56.170 Collection of certified taxes—Remittance. The treasurer of any...
84.56.200 - Removal of timber or improvements on which tax is delinquent—Penalty. - RCW 84.56.200 Removal of timber or improvements on which tax...
84.56.210 - Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax. - RCW 84.56.210 Severance of standing timber assessed as realty—Timber tax...
84.56.220 - Lien of personalty tax follows insurance. - RCW 84.56.220 Lien of personalty tax follows insurance. In the...
84.56.230 - Monthly distribution of taxes collected. - RCW 84.56.230 Monthly distribution of taxes collected. On the first...
84.56.240 - Cancellation of uncollectible personalty taxes. - RCW 84.56.240 Cancellation of uncollectible personalty taxes. If the county...
84.56.250 - Penalty for willful noncollection to file delinquent list. - RCW 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. - RCW 84.56.260 Continuing responsibility to collect taxes, special assessments, fees,...
84.56.270 - Court cancellation of personalty taxes more than four years delinquent. - RCW 84.56.270 Court cancellation of personalty taxes more than four...
84.56.280 - Settlement with state for state taxes—Penalty. - RCW 84.56.280 Settlement with state for state taxes—Penalty. Immediately after...
84.56.290 - Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list. - RCW 84.56.290 Adjustment with state for reduced or canceled taxes...
84.56.300 - Annual report of collections to county auditor. - RCW 84.56.300 Annual report of collections to county auditor. On...
84.56.310 - Interested person may pay real property taxes—Limitation. - RCW 84.56.310 Interested person may pay real property taxes—Limitation. Any...
84.56.320 - Recovery by occupant or tenant paying realty taxes. - RCW 84.56.320 Recovery by occupant or tenant paying realty taxes....
84.56.330 - Payment by mortgagee or other lienholder. - RCW 84.56.330 Payment by mortgagee or other lienholder. Any person...
84.56.335 - Manufactured/mobile home or park model trailer landlord tax responsibility. - RCW 84.56.335 Manufactured/mobile home or park model trailer landlord tax...
84.56.340 - Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal. - RCW 84.56.340 Payment on part of parcel or tract or...
84.56.345 - Alteration of property lines—Payment of taxes and assessments. - RCW 84.56.345 Alteration of property lines—Payment of taxes and assessments....
84.56.360 - Separate ownership of improvements—Separate payment authorized. - RCW 84.56.360 Separate ownership of improvements—Separate payment authorized. In any...
84.56.370 - Separate ownership of improvements—Procedure for segregation of improvement tax. - RCW 84.56.370 Separate ownership of improvements—Procedure for segregation of improvement...
84.56.380 - Separate ownership of improvements—Segregation or payment not to release lien. - RCW 84.56.380 Separate ownership of improvements—Segregation or payment not to...
84.56.430 - Relisting and relevy of tax adjudged void. - RCW 84.56.430 Relisting and relevy of tax adjudged void. If...
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. - RCW 84.56.440 Ships and vessels—Collection of fees and taxes—Delinquent fees...
Chapter 84.60 - Lien of Taxes.
84.60.010 - Priority of tax lien. - RCW 84.60.010 Priority of tax lien. All taxes and levies...
84.60.020 - Attachment of tax liens. - RCW 84.60.020 Attachment of tax liens. The taxes assessed upon...
84.60.040 - Charging personalty tax against realty. - RCW 84.60.040 Charging personalty tax against realty. When it becomes...
84.60.050 - Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use—Effect. - RCW 84.60.050 Acquisition by governmental unit of property subject to...
84.60.070 - Acquisition by governmental unit of property subject to tax lien or placement under agreement or order of immediate possession or use—Segregation of taxes if only part of parcel required. - RCW 84.60.070 Acquisition by governmental unit of property subject to...
Chapter 84.64 - Lien Foreclosure.
84.64.005 - Definitions. - RCW 84.64.005 Definitions. The definitions in this section apply throughout...
84.64.040 - Prosecuting attorney to foreclose on request. - RCW 84.64.040 Prosecuting attorney to foreclose on request. The county...
84.64.050 - Certificate to county—Foreclosure—Notice—Sale of certain residential property eligible for deferral prohibited. - RCW 84.64.050 Certificate to county—Foreclosure—Notice—Sale of certain residential property eligible...
84.64.060 - Payment by interested person before day of sale. - RCW 84.64.060 Payment by interested person before day of sale....
84.64.070 - Redemption before day of sale—Redemption of property of minors and legally incompetent persons. - RCW 84.64.070 Redemption before day of sale—Redemption of property of...
84.64.080 - Foreclosure proceedings—Judgment—Sale—Notice—Form of deed—Recording. - RCW 84.64.080 Foreclosure proceedings—Judgment—Sale—Notice—Form of deed—Recording. (1) The court must...
84.64.120 - Appellate review—Deposit. - RCW 84.64.120 Appellate review—Deposit. Appellate review of the judgment of...
84.64.130 - Certified copies of records as evidence. - RCW 84.64.130 Certified copies of records as evidence. The books...
84.64.180 - Deeds as evidence—Estoppel by judgment. - RCW 84.64.180 Deeds as evidence—Estoppel by judgment. Deeds executed by...
84.64.190 - Certified copy of deed as evidence. - RCW 84.64.190 Certified copy of deed as evidence. Whenever it...
84.64.200 - County as bidder at sale—Purchaser to pay all delinquent taxes, interest, or costs. - RCW 84.64.200 County as bidder at sale—Purchaser to pay all...
84.64.215 - Deed recording fee—Transmittal to county auditor and purchaser. - RCW 84.64.215 Deed recording fee—Transmittal to county auditor and purchaser....
84.64.225 - Public auction sale by electronic media. - RCW 84.64.225 Public auction sale by electronic media. (1) In...
Chapter 84.68 - Recovery of Taxes Paid or Property Sold for Taxes.
84.68.010 - Injunctions prohibited—Exceptions. - RCW 84.68.010 Injunctions prohibited—Exceptions. Injunctions and restraining orders shall not...
84.68.020 - Payment under protest—Claim not required. - RCW 84.68.020 Payment under protest—Claim not required. In all cases...
84.68.030 - Judgment—Payment—County tax refund fund. - RCW 84.68.030 Judgment—Payment—County tax refund fund. In case it be...
84.68.040 - Levy for tax refund fund. - RCW 84.68.040 Levy for tax refund fund. Annually, at the...
84.68.050 - Venue of action—Intercounty property. - RCW 84.68.050 Venue of action—Intercounty property. The action for the...
84.68.060 - Limitation of actions. - RCW 84.68.060 Limitation of actions. No action instituted pursuant to...
84.68.070 - Remedy exclusive—Exception. - RCW 84.68.070 Remedy exclusive—Exception. Except as permitted by RCW 84.68.010...
84.68.080 - Action to recover property sold for taxes—Tender is condition precedent. - RCW 84.68.080 Action to recover property sold for taxes—Tender is...
84.68.090 - Action to recover property sold for taxes—Complaint. - RCW 84.68.090 Action to recover property sold for taxes—Complaint. In...
84.68.100 - Action to recover property sold for taxes—Restrictions construed as additional. - RCW 84.68.100 Action to recover property sold for taxes—Restrictions construed...
84.68.110 - Small claims recoveries—Recovery of erroneous taxes without court action. - RCW 84.68.110 Small claims recoveries—Recovery of erroneous taxes without court...
84.68.120 - Small claims recoveries—Petition—Procedure of county officers—Transmittal of findings to department of revenue. - RCW 84.68.120 Small claims recoveries—Petition—Procedure of county officers—Transmittal of findings...
84.68.130 - Small claims recoveries—Procedure of department of revenue. - RCW 84.68.130 Small claims recoveries—Procedure of department of revenue. Upon...
84.68.140 - Small claims recoveries—Payment of refunds—Procedure. - RCW 84.68.140 Small claims recoveries—Payment of refunds—Procedure. Certified copies of...
84.68.150 - Small claims recoveries—Limitation as to time and amount of refund. - RCW 84.68.150 Small claims recoveries—Limitation as to time and amount...
Chapter 84.69 - Refunds.
84.69.010 - Definitions. - RCW 84.69.010 Definitions. As used in this chapter, unless the...
84.69.020 - Grounds for refunds—Determination—Payment—Report. - RCW 84.69.020 Grounds for refunds—Determination—Payment—Report. On the order of the...
84.69.030 - Refunds—Procedure—When claim for an order required. - RCW 84.69.030 Refunds—Procedure—When claim for an order required. (1) Except...
84.69.040 - Refunds may include amounts paid to state, and county and taxing district taxes. - RCW 84.69.040 Refunds may include amounts paid to state, and...
84.69.050 - Refund with respect to amounts paid state. - RCW 84.69.050 Refund with respect to amounts paid state. The...
84.69.060 - Refunds with respect to county, state, and taxing district taxes. - RCW 84.69.060 Refunds with respect to county, state, and taxing...
84.69.070 - Refunds with respect to taxing districts—Administrative expenses—Disposition of funds upon expiration of refund orders. - RCW 84.69.070 Refunds with respect to taxing districts—Administrative expenses—Disposition of...
84.69.080 - Refunds with respect to taxing districts—Not to be paid from county funds. - RCW 84.69.080 Refunds with respect to taxing districts—Not to be...
84.69.090 - To whom refund may be paid. - RCW 84.69.090 To whom refund may be paid. The payment...
84.69.100 - Refunds shall include interest—Written protests not required—Rate of interest. - RCW 84.69.100 Refunds shall include interest—Written protests not required—Rate of...
84.69.110 - Expiration date of refund orders. - RCW 84.69.110 Expiration date of refund orders. Every order for...
84.69.120 - Action on rejected claim—Time for commencement. - RCW 84.69.120 Action on rejected claim—Time for commencement. If the...
84.69.130 - Claim prerequisite to action—Recovery limited to ground asserted. - RCW 84.69.130 Claim prerequisite to action—Recovery limited to ground asserted....
84.69.140 - Interest shall be allowed on amount recovered. - RCW 84.69.140 Interest shall be allowed on amount recovered. In...
84.69.150 - Refunds within sixty days. - RCW 84.69.150 Refunds within sixty days. Notwithstanding any other laws...
84.69.160 - Chapter does not supersede existing law. - RCW 84.69.160 Chapter does not supersede existing law. This chapter...
84.69.170 - Payment under protest not required. - RCW 84.69.170 Payment under protest not required. The remedies herein...
84.69.180 - Property tax authority for funding refunds and abatements. - RCW 84.69.180 Property tax authority for funding refunds and abatements....
Chapter 84.70 - Destroyed Property—Abatement or Refund.
84.70.010 - Reduction in value—Abatement—Formulas—Appeal—Physical improvements to qualifying single-family dwellings. - RCW 84.70.010 Reduction in value—Abatement—Formulas—Appeal—Physical improvements to qualifying single-family dwellings....
84.70.040 - Arson destroyed property. - RCW 84.70.040 Arson destroyed property. No relief under this chapter...
Chapter 84.72 - Federal Payments in Lieu of Taxes.
84.72.010 - State treasurer authorized to receive in lieu payments—Department of revenue to apportion. - RCW 84.72.010 State treasurer authorized to receive in lieu payments—Department...
84.72.020 - Basis of apportionment. - RCW 84.72.020 Basis of apportionment. Any such moneys so paid...
84.72.030 - Certification of apportionment to state treasurer—Distribution to county treasurers. - RCW 84.72.030 Certification of apportionment to state treasurer—Distribution to county...
Chapter 84.98 - Construction.
84.98.010 - Continuation of existing law. - RCW 84.98.010 Continuation of existing law. The provisions of this...
84.98.020 - Title, chapter, section headings not part of law. - RCW 84.98.020 Title, chapter, section headings not part of law....
84.98.030 - Invalidity of part of title not to affect remainder. - RCW 84.98.030 Invalidity of part of title not to affect...
84.98.040 - Repeals and saving. - RCW 84.98.040 Repeals and saving. See 1961 c 15 s...
84.98.050 - Emergency—1961 c 15. - RCW 84.98.050 Emergency—1961 c 15. This act is necessary for...