§ 84.56.010 Establishment of tax rolls by treasurer — Public record — Tax roll account — Authority to receive, collect taxes
§ 84.56.020 Taxes collected by treasurer — Dates of delinquency — Tax statement notice concerning payment by check — Interest — Penalties — Extensions during state of emergency
§ 84.56.022 Tax statement to show voter-approved levies
§ 84.56.025 Waiver of interest and penalties — Circumstances — Provision of death certificate and affidavit for certain waivers
§ 84.56.029 Payment assistance
§ 84.56.035 Special assessments, excise taxes, or rates and charges — Collection by county treasurer authorized
§ 84.56.050 Treasurer’s duties on receiving rolls — Notice of taxes due
§ 84.56.060 Tax receipts — Current tax only may be paid
§ 84.56.070 Personal property — Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of — Mobile or manufactured homes, waiver of interest and penalties
§ 84.56.075 Issuance of warrant by court for property subject to distraint
§ 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
§ 84.56.120 Removal of property from county or state after assessment without paying tax
§ 84.56.150 Removal of personalty — Certification of tax by treasurer
§ 84.56.160 Certification of statement of taxes and delinquency
§ 84.56.170 Collection of certified taxes — Remittance
§ 84.56.200 Removal of timber or improvements on which tax is delinquent — Penalty
§ 84.56.210 Severance of standing timber assessed as realty — Timber tax may be collected as personalty tax
§ 84.56.220 Lien of personalty tax follows insurance
§ 84.56.230 Monthly distribution of taxes collected
§ 84.56.240 Cancellation of uncollectible personalty taxes
§ 84.56.250 Penalty for willful noncollection to file delinquent list
§ 84.56.260 Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges
§ 84.56.270 Court cancellation of personalty taxes more than four years delinquent
§ 84.56.280 Settlement with state for state taxes — Penalty
§ 84.56.290 Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list
§ 84.56.300 Annual report of collections to county auditor
§ 84.56.310 Interested person may pay real property taxes — Limitation
§ 84.56.320 Recovery by occupant or tenant paying realty taxes
§ 84.56.330 Payment by mortgagee or other lienholder
§ 84.56.335 Manufactured/mobile home or park model trailer landlord tax responsibility
§ 84.56.340 Payment on part of parcel or tract or on undivided interest or fractional interest — Division — Certification — Appeal
§ 84.56.345 Alteration of property lines — Payment of taxes and assessments
§ 84.56.360 Separate ownership of improvements — Separate payment authorized
§ 84.56.370 Separate ownership of improvements — Procedure for segregation of improvement tax
§ 84.56.380 Separate ownership of improvements — Segregation or payment not to release lien
§ 84.56.430 Relisting and relevy of tax adjudged void
§ 84.56.440 Ships and vessels — Collection of fees and taxes — Delinquent fees and taxes — Extensions during state of emergency — Withholding decal for failure to pay taxes or fees
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Terms Used In Washington Code > Chapter 84.56 - Collection of taxes

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Executor: A male person named in a will to carry out the decedent
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Personal property: All property that is not real property.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.