§ 84.36.812. Additional tax payable at time of sale -- Appeal of assessed values
All additional taxes imposed under RCW 84.36.262 or 84.36.810 shall become due and payable by the seller or transferor at the time of sale. The county auditor shall not accept an instrument of conveyance unless the additional tax has been paid or the department of revenue has determined that the property is not subject to RCW 84.36.262 or 84.36.810. The seller, the transferor, or the new owner may appeal the assessed values upon which the additional tax is based to the county board of equalization in accordance with the provisions of RCW 84.40.038.
[2001 c 185 § 9; 1984 c 220 § 9.]
Notes:
Application -- 2001 c 185 § § 1-12: See note following RCW 84.14.110.
Sections: Previous 84.36.650 84.36.655 84.36.660 84.36.665 84.36.800 84.36.805 84.36.810 84.36.812 84.36.813 84.36.815 84.36.820 84.36.825 84.36.830 84.36.833 84.36.835 Next
Last modified: April 7, 2009