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Chapter 84.38 RCW


RCW Sections

84.38.010Legislative finding and purpose.
84.38.030Conditions and qualifications for claiming deferral.
84.38.040Declaration to defer special assessments and/or real property taxes -- Filing -- Contents -- Appeal.
84.38.050Renewal of deferral -- Forms -- Notice to renew -- Limitation upon special assessment deferral amount.
84.38.060Declaration of deferral by agent, guardian, etc.
84.38.070Ceasing to reside permanently on property subject to deferral declaration.
84.38.080Right to deferral not reduced by contract or agreement.
84.38.090Procedure where residence under mortgage or purchase contract.
84.38.100Lien of state, mortgage or purchase contract holder -- Priority -- Amount -- Interest.
84.38.110Duties of county assessor.
84.38.120Payments to local improvement or taxing districts.
84.38.130When deferred assessments or taxes become payable.
84.38.140Collection of deferred assessments or taxes.
84.38.150Election to continue deferral by surviving spouse or surviving domestic partner.
84.38.160Payment of part or all of deferred taxes authorized.
84.38.170Collection of personal property taxes not affected.
84.38.180Forms -- Rules and regulations.
84.38.900Severability -- 1975 1st ex.s. c 291.
84.38.910Effective dates -- 1975 1st ex.s. c 291.