§ 84.38.010 Legislative finding and purpose
§ 84.38.020 Definitions
§ 84.38.030 Conditions and qualifications for claiming deferral
§ 84.38.040 Declaration to defer special assessments and/or real property taxes — Filing — Contents — Appeal
§ 84.38.050 Renewal of deferral — Forms — Notice to renew — Limitation upon special assessment deferral amount
§ 84.38.060 Declaration of deferral by agent, guardian, etc
§ 84.38.070 Ceasing to reside permanently on property subject to deferral declaration
§ 84.38.080 Right to deferral not reduced by contract or agreement
§ 84.38.090 Procedure where residence under mortgage or purchase contract
§ 84.38.100 Lien of state, mortgage or purchase contract holder — Priority — Amount — Interest
§ 84.38.110 Duties of county assessor
§ 84.38.120 Payments to local improvement or taxing districts
§ 84.38.130 When deferred assessments or taxes become payable
§ 84.38.140 Collection of deferred assessments or taxes
§ 84.38.150 Election to continue deferral by surviving spouse or surviving domestic partner
§ 84.38.160 Payment of part or all of deferred taxes authorized
§ 84.38.170 Collection of personal property taxes not affected
§ 84.38.180 Forms — Rules and regulations
§ 84.38.900 Severability — 1975 1st ex.s. c 291
§ 84.38.910 Effective dates — 1975 1st ex.s. c 291

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Terms Used In Washington Code > Chapter 84.38 - Deferral of special assessments and/or property taxes

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • 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.
  • 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.
  • Devise: To gift property by will.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • 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
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • 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.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).