When it becomes necessary, in the opinion of the county treasurer, to charge the tax on personal property against real property, in order that such personal property tax may be collected, such county treasurer shall select for that purpose some particular tract or lots of real property owned by the person owing such personal property tax, and in his or her tax roll and certificate of delinquency shall designate the particular tract or lots of real property against which such personal property tax is charged, and such real property shall be chargeable therewith.
RCW 84.60.040
Charging personalty tax against realty.
Applied in 3 court decisions — leading case Quigley v. General Electric Co. (In Re Electric City, Inc.) (1984)
Most recently applied in Bankers Trust Co. v. Snohomish County (November 1999)
2013 c 23 s 374; 1961 c 15 s 84.60.040
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.