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.
RCW 82.45.070
Tax is lien on property—Enforcement.
Applied in 1 court decision — leading case County of Yakima v. Confederated Tribes and Bands of Yakima Indian Nation Confederated Tribes and Bands of Yakima Indian Nation (1992)
Most recently applied in County of Yakima v. Confederated Tribes and Bands of Yakima Indian Nation Confederated Tribes and Bands of Yakima Indian Nation (January 1992)
2010 1st sp.s. c 23 s 209; 1969 ex.s. c 223 s 28A.45.070
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.