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Chapter 84.56 RCW

COLLECTION OF TAXES

Complete chapter HTMLPDF

RCW dispositions

Sections

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