Chapter 84.38 RCW

DEFERRAL OF SPECIAL ASSESSMENTS AND/OR PROPERTY TAXES

Sections
Legislative finding and purpose.
Definitions.
Conditions and qualifications for claiming deferral.
Declaration to defer special assessments and/or real property taxesFilingContentsAppeal.
Renewal of deferralFormsNotice to renewLimitation upon special assessment deferral amount.
Declaration of deferral by agent, guardian, etc.
Ceasing to reside permanently on property subject to deferral declaration.
Right to deferral not reduced by contract or agreement.
Procedure where residence under mortgage or purchase contract.
Lien of state, mortgage or purchase contract holderPriorityAmountInterest.
Duties of county assessor.
Payments to local improvement or taxing districts.
When deferred assessments or taxes become payable.
Collection of deferred assessments or taxes.
Election to continue deferral by surviving spouse or surviving domestic partner.
Payment of part or all of deferred taxes authorized.
Collection of personal property taxes not affected.
FormsRules and regulations.
Severability1975 1st ex.s. c 291.
Effective dates1975 1st ex.s. c 291.
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