Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.56 Collection Of Taxes

84.56.010 Establishment of tax rolls by treasurer -- Public record -- Tax roll account -- Authority to receive, collect taxes
On or before the first Monday in January next succeeding the date of levy of taxes the county treasurer shall establish tax rolls of his ...

84.56.020 Taxes collected by treasurer -- Dates of delinquency -- Tax statement notice concerning payment by check -- Interest -- Penalties -- Extensions during state of emergency
(1) The county treasurer shall be the receiver and collector of all taxes extended upon the tax rolls of the county, whether levied for state, ...

84.56.022 Tax statement to show voter-approved levies
Each tax statement shall show the amount of voter-approved: (1) Regular levies except those authorized in RCW 84.55.050; and (2) excess levies. Such amounts may ...

84.56.025 Waiver of interest and penalties -- Circumstances -- Provision of death certificate and affidavit for certain waivers
(1) The interest and penalties for delinquencies on property taxes shall be waived by the county treasurer if the notice for these taxes due, as ...

84.56.035 Special assessments, excise taxes, or rates and charges -- Collection by county treasurer authorized
A local government authorized both to impose and to collect any special assessments, excise taxes, or rates or charges may contract with the county treasurer ...

84.56.050 Treasurer's duties on receiving rolls -- Notice of taxes due
On receiving the tax rolls the treasurer shall post all real and personal property taxes from the rolls to the treasurer's tax roll, and shall ...

84.56.060 Tax receipts -- Current tax only may be paid
The county treasurer upon receiving any tax paid in cash, shall give to the person paying the same a receipt. The treasurer shall record the ...

84.56.070 Personal property -- Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of
On the fifteenth day of February succeeding the levy of taxes, the county treasurer shall proceed to collect all personal property taxes. The treasurer shall ...

84.56.075 Issuance of warrant by court for property subject to distraint
(1) When there is probable cause to believe that there is property within the county subject to distraint pursuant to RCW 84.56.070 or 84.56.090, any ...

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
Whenever in the judgment of the assessor or the county treasurer personal property is being removed or is about to be removed without the limits ...

84.56.120 Removal of property from county or state after assessment without paying tax
After personal property has been assessed, it shall be unlawful for any person to remove the personal property subject to tax liens created pursuant to ...

84.56.150 Removal of personalty -- Certification of tax by treasurer
If any person, firm or corporation shall remove from one county to another in this state personal property which has been assessed in the former ...

84.56.160 Certification of statement of taxes and delinquency
The treasurer of any county of this state shall have the power to certify a statement of taxes and delinquencies of any person, firm, company ...

84.56.170 Collection of certified taxes -- Remittance
The treasurer of any county of this state receiving the certified statement provided for in RCW 84.56.150 and 84.56.160, shall have the same power to ...

84.56.200 Removal of timber or improvements on which tax is delinquent -- Penalty
It shall be unlawful for any person, firm or corporation to remove any timber from timbered lands, no portion of which is occupied for farming ...

84.56.210 Severance of standing timber assessed as realty -- Timber tax may be collected as personalty tax
Whenever standing timber which has been assessed as real estate is severed from the land as part of which it was so assessed, it may ...

84.56.220 Lien of personalty tax follows insurance
In the event of the destruction of personal property, the lien of the personal property tax shall attach to and follow any insurance that may ...

84.56.230 Monthly distribution of taxes collected
On the first day of each month the county treasurer shall distribute pro rata to those taxing districts for which the county treasurer also serves ...

84.56.240 Cancellation of uncollectible personalty taxes
If the county treasurer is unable, for the want of goods or chattels whereupon to levy, to collect by distress or otherwise, the taxes, or ...

84.56.250 Penalty for willful noncollection or failure to file delinquent list
If any county treasurer willfully refuses or neglects to collect any taxes assessed upon personal property, where the same is collectible, or to file the ...

84.56.260 Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges
The power and duty to levy on property and collect any tax due and unpaid shall be the responsibility of the county treasurer until the ...

84.56.270 Court cancellation of personalty taxes more than four years delinquent
The county treasurer of any county of the state of Washington, after he has first received the approval of the board of county commissioners of ...

84.56.280 Settlement with state for state taxes -- Penalty
Immediately after the last day of each month, the county treasurer shall pay over to the state treasurer the amount collected by the county treasurer ...

84.56.290 Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list
Whenever any tax shall have been heretofore, or shall be hereafter, canceled, reduced or modified in any final judicial, county board of equalization, state board ...

84.56.300 Annual report of collections to county auditor
On the first Monday of February of each year the county treasurer shall balance up the tax rolls as of December 31 of the prior ...

84.56.310 Interested person may pay real property taxes -- Limitation
Any person being the owner or having an interest in an estate or claim to real property against which taxes have not been paid may ...

84.56.320 Recovery by occupant or tenant paying realty taxes
When any tax on real property is paid by or collected of any occupant or tenant, or any other person, which, by agreement or otherwise, ...

84.56.330 Payment by mortgagee or other lien holder
Any person who has a lien by mortgage or otherwise, upon any real property upon which any taxes have not been paid, may pay such ...

84.56.340 Payment on part of parcel or tract or on undivided interest or fractional interest -- Division -- Certification -- Appeal
Any person desiring to pay taxes upon any part or parts of real property heretofore or hereafter assessed as one parcel, or tract, or upon ...

84.56.345 Alteration of property lines -- Payment of taxes and assessments
Every person who offers a document to the auditor of the proper county for recording that results in any division, alteration, or adjustment of real ...

84.56.360 Separate ownership of improvements -- Separate payment authorized
In any case where buildings, structures or improvements are held in separate ownership from the fee as a part of which they have been assessed ...

84.56.370 Separate ownership of improvements -- Procedure for segregation of improvement tax
Such person may apply to the county assessor for a certificate showing the total assessed value of the land together with all buildings, structures or ...

84.56.380 Separate ownership of improvements -- Segregation or payment not to release lien
A segregation or payment under RCW 84.56.360 and 84.56.370 shall not release the land or the building, structure or improvement paid on from any tax ...

84.56.430 Relisting and relevy of tax adjudged void
If any tax or portion of any tax heretofore or hereafter levied on any property liable to taxation is prevented from being collected for any ...

84.56.440 Ships and vessels -- Collection of taxes -- Delinquent taxes -- Valuation and assessment of unlisted ships or vessels -- Extensions during state of emergency
(1) The department of revenue shall collect all ad valorem taxes upon ships and vessels listed with the department in accordance with RCW 84.40.065 and ...