Revised Code of Washington - RCW Title 84 Property Taxes - Section 84.37.080 Conditions under which deferment ends

§ 84.37.080. Conditions under which deferment ends

Special assessments or real property tax obligations, or both, deferred under this chapter shall become payable together with interest as provided in RCW 84.37.070:

(1) Upon the sale of property which has a deferred special assessment lien or real property tax lien, or both, upon it;

(2) Upon the death of the claimant with an outstanding deferred special assessment lien or real property tax lien, or both, except a surviving spouse or surviving domestic partner who is qualified under this chapter may elect to incur the special assessment lien or real property tax lien, or both, which shall then be payable by that spouse or that domestic partner as provided in this section;

(3) Upon the condemnation of property with a deferred special assessment lien or real property tax lien, or both, upon it by a public or private body exercising eminent domain power, except as otherwise provided in RCW 84.60.070; or

(4) At such time as the claimant ceases to reside permanently in the residence upon which the deferral has been granted.

[2008 c 6 § 710; 2007 sp.s. c 2 § 8.]

Notes:
     Part headings not law -- Severability -- 2008 c 6: See RCW 26.60.900 and 26.60.901.

Sections:  Previous  84.37.010  84.37.020  84.37.030  84.37.040  84.37.050  84.37.060  84.37.070  84.37.080  84.37.090  84.37.900  84.37.901  84.37.902  84.37.903  Next

Last modified: April 7, 2009