These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Tax is lien on property—Enforcement.
The tax provided for in this chapter and any interest or penalties thereon is a specific lien upon each parcel of real property located in this state that is either sold or that is owned by an entity in which a controlling interest has been transferred or acquired. The lien attaches from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
NOTES:
Effective date—2010 1st sp.s. c 23: See note following RCW
82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW
82.04.220.