Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.46 Counties And Cities -- Excise Tax On Real Estate Sales

82.46.010 Tax on sale of real property authorized -- Proceeds dedicated to local capital projects -- Additional tax authorized -- Maximum rates
(1) The legislative authority of any county or city shall identify in the adopted budget the capital projects funded in whole or in part from ...

82.46.021 Referendum procedure to repeal or alter tax
Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.46.010(3) shall ...

82.46.030 Distribution of proceeds
(1) The county treasurer shall place one percent of the proceeds of the taxes imposed under this chapter in the county current expense fund to ...

82.46.035 Additional tax -- Certain counties and cities -- Ballot proposition -- Use limited to capital projects -- Temporary rescindment for noncompliance
(1) The legislative authority of any county or city shall identify in the adopted budget the capital projects funded in whole or in part from ...

82.46.040 Tax is lien on property -- Enforcement
Any tax imposed under this chapter or RCW 82.46.070 and any interest or penalties thereon is a specific lien upon each piece of real property ...

82.46.050 Tax is seller's obligation -- Choice of remedies
The taxes levied under this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or ...

82.46.060 Payment of tax -- Evidence of payment -- Recording
Any taxes imposed under this chapter or RCW 82.46.070 shall be paid to and collected by the treasurer of the county within which is located ...

82.46.070 Additional excise tax -- Acquisition and maintenance of conservation areas
(1) Subject to subsection (2) of this section, the legislative authority of any county may impose an additional excise tax on each sale of real ...

82.46.075 Additional excise tax--Affordable housing
(1) Subject to subsections (4) and (5) of this section, the legislative authority of any county may impose an additional excise tax on the purchase ...

82.46.080 Notice to county treasurer
A county, city, or town that imposes an excise tax under this chapter must provide the county treasurer with a copy of the ordinance or ...

82.46.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993 -- Application under chapter 82.45 RCW
Any ordinance imposing a tax under chapter 82.46 RCW which is in effect on July 1, 1993, shall apply to all sales taxable under chapter ...