§ 36.95.110. Liability for delinquent tax and costs
Any person owing the excise tax provided for under this chapter and who fails to pay the same within sixty days after the board or the county treasurer has sent the tax bill to him, shall be deemed to be delinquent. Such person shall be liable for all costs to the county or district attributable to collecting the tax but no such excise tax or costs, nor any judgment based thereon, shall be deemed to create a lien against real property.
[1981 c 52 § 3; 1971 ex.s. c 155 § 11.]
Sections: Previous 36.95.040 36.95.050 36.95.060 36.95.070 36.95.080 36.95.090 36.95.100 36.95.110 36.95.120 36.95.130 36.95.140 36.95.150 36.95.160 36.95.180 36.95.190 NextLast modified: April 7, 2009