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Chapter

COUNTIES AND CITIES—EXCISE TAX ON REAL ESTATE SALES

  • RCW 82.46.010— Tax on sale of real property authorized—Proceeds dedicated to local capital projects—Additional tax authorized—Maximum rates.
  • RCW 82.46.015— Capital projects—Use of tax funds.
  • RCW 82.46.021— Referendum procedure to repeal or alter tax.
  • RCW 82.46.030— Distribution of proceeds.
  • RCW 82.46.035— Additional tax—Certain counties and cities—Ballot proposition—Use limited to capital projects—Temporary rescindment for noncompliance (as amended by 2025 c 85).
  • RCW 82.46.037— Capital projects—Use of additional tax funds.
  • RCW 82.46.040— Tax is lien on property—Enforcement.
  • RCW 82.46.050— Tax is seller's obligation—Choice of remedies.
  • RCW 82.46.060— Payment of tax—Evidence of payment—Recording.
  • RCW 82.46.070— Additional excise tax—Acquisition and maintenance of conservation areas.
  • RCW 82.46.075— Additional excise tax—Affordable housing.
  • RCW 82.46.080— Notice to county treasurer.
  • RCW 82.46.090— Application of chapter 82.45 RCW.
  • RCW 82.46.900— Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.