All annual taxes and assessments of real and personal property shall hereafter be known and designated as taxes and assessments of the year in which such taxes and assessments, or the initial installment thereof, shall become due and payable.
RCW 84.09.010
Nomenclature—Taxes designated as taxes of year in which payable.
Applied in 4 court decisions — leading case Advanced Silicon Materials v. Grant County (2005)
Most recently applied in Advanced Silicon Materials v. Grant County (December 2005)
1961 c 15 s 84.09.010
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.