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Chapter

COLLECTION OF TAXES

  • RCW 84.56.010— Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes.
  • RCW 84.56.020— Taxes collected by treasurer—Dates of delinquency—Tax statement notice concerning payment by check—Interest—Penalties—Extensions during state of emergency.
  • RCW 84.56.022— Tax statement to show voter-approved levies.
  • RCW 84.56.025— Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers.
  • RCW 84.56.029— Payment assistance.
  • RCW 84.56.035— Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.
  • RCW 84.56.050— Treasurer's duties on receiving rolls—Notice of taxes due.
  • RCW 84.56.060— Tax receipts—Current tax only may be paid.
  • RCW 84.56.070— Personal 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.
  • RCW 84.56.075— Issuance of warrant by court for property subject to distraint.
  • RCW 84.56.090— Distraint and sale of property about to be removed, dissipated, sold, or disposed of—Computation of taxes, entry on rolls, tax liens.
  • RCW 84.56.120— Removal of property from county or state after assessment without paying tax.
  • RCW 84.56.150— Removal of personalty—Certification of tax by treasurer.
  • RCW 84.56.160— Certification of statement of taxes and delinquency.
  • RCW 84.56.170— Collection of certified taxes—Remittance.
  • RCW 84.56.200— Removal of timber or improvements on which tax is delinquent—Penalty.
  • RCW 84.56.210— Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax.
  • RCW 84.56.220— Lien of personalty tax follows insurance.
  • RCW 84.56.230— Monthly distribution of taxes collected.
  • RCW 84.56.240— Cancellation of uncollectible personal property taxes—Cancellation of personal property taxes when the cost of collection exceeds the amount due.
  • RCW 84.56.250— Penalty for willful noncollection to file delinquent list.
  • RCW 84.56.260— Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.
  • RCW 84.56.270— Court cancellation of personalty taxes more than four years delinquent.
  • RCW 84.56.280— Settlement with state for state taxes—Penalty.
  • RCW 84.56.290— Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list.
  • RCW 84.56.300— Annual report of collections to county auditor.
  • RCW 84.56.310— Interested person may pay real property taxes—Limitation.
  • RCW 84.56.320— Recovery by occupant or tenant paying realty taxes.
  • RCW 84.56.330— Payment by mortgagee or other lienholder.
  • RCW 84.56.335— Manufactured/mobile home or park model trailer landlord tax responsibility.
  • RCW 84.56.340— Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal.
  • RCW 84.56.345— Alteration of property lines—Payment of taxes and assessments.
  • RCW 84.56.360— Separate ownership of improvements—Separate payment authorized.
  • RCW 84.56.370— Separate ownership of improvements—Procedure for segregation of improvement tax.
  • RCW 84.56.380— Separate ownership of improvements—Segregation or payment not to release lien.
  • RCW 84.56.430— Relisting and relevy of tax adjudged void.
  • RCW 84.56.440— Ships 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.