Wash. Rev. Code ch. 84.56 – Collection of taxes. | Midpage

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Revised Code of Washington

Chapter 84.56

Wash. Rev. Code ch. 84.56

Collection of taxes.

84.56.010Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes.84.56.020Taxes collected by treasurer—Dates of delinquency—Tax statement notice concerning payment by check—Interest—Penalties—Extensions during state of emergency.84.56.022Tax statement to show voter-approved levies.84.56.025Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers.84.56.029Payment assistance.84.56.035Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.84.56.050Treasurer's duties on receiving rolls—Notice of taxes due.84.56.060Tax receipts—Current tax only may be paid.84.56.070Personal property—Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of—Refund of excess—Mobile or manufactured homes, waiver of interest and penalties.84.56.075Issuance of warrant by court for property subject to distraint.84.56.090Distraint and sale of property about to be removed, dissipated, sold, or disposed of—Computation of taxes, entry on rolls, tax liens.84.56.120Removal of property from county or state after assessment without paying tax.84.56.150Removal of personalty—Certification of tax by treasurer.84.56.160Certification of statement of taxes and delinquency.84.56.170Collection of certified taxes—Remittance.84.56.200Removal of timber or improvements on which tax is delinquent—Penalty.84.56.210Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax.84.56.220Lien of personalty tax follows insurance.84.56.230Monthly distribution of taxes collected.84.56.240Cancellation of uncollectible personal property taxes—Cancellation of personal property taxes when the cost of collection exceeds the amount due.84.56.250Penalty for willful noncollection to file delinquent list.84.56.260Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.84.56.270Court cancellation of personalty taxes more than four years delinquent.84.56.280Settlement with state for state taxes—Penalty.84.56.290Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list.84.56.300Annual report of collections to county auditor.84.56.310Interested person may pay real property taxes—Limitation.84.56.320Recovery by occupant or tenant paying realty taxes.84.56.330Payment by mortgagee or other lienholder.84.56.335Manufactured/mobile home or park model trailer landlord tax responsibility.84.56.340Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal.84.56.345Alteration of property lines—Payment of taxes and assessments.84.56.360Separate ownership of improvements—Separate payment authorized.84.56.370Separate ownership of improvements—Procedure for segregation of improvement tax.84.56.380Separate ownership of improvements—Segregation or payment not to release lien.84.56.430Relisting and relevy of tax adjudged void.84.56.440Ships 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.