reglab/housing_qa huggingface dataset:
WA Rev Code § 84.56.160 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.160 - Certification of statement of taxes and delinquency.

RCW 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 or corporation, or of any tax on personal property together with all penalties and delinquencies, which statement shall be under seal and contain a transcript of the tax collection records and so much of the tax roll as shall affect the person, firm, company or corporation or personal property to the treasurer of any county of this state, wherein any such person, firm, company or corporation has any real or personal property.[ 1994 c 301 § 51; 1961 c 15 § 84.56.160. Prior: 1925 ex.s. c 130 § 91; RRS § 11252; prior: 1899 c 32 § 2.]
WA Rev Code § 84.56.170 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.170 - Collection of certified taxes—Remittance.

RCW 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 collect the taxes, penalties and delinquencies so certified as the treasurer has to collect the personal taxes levied on personal property in his or her own county, and as soon as the said taxes are collected they shall be remitted, less the cost of collecting same, to the treasurer of the county to which said taxes belong, by the treasurer collecting them.[ 1994 c 301 § 52; 1961 c 15 § 84.56.170. Prior: 1925 ex.s. c 130 § 92; RRS § 11253; prior: 1899 c 32 § 3.]
WA Rev Code § 84.56.200 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.200 - Removal of timber or improvements on which tax is delinquent—Penalty.

RCW 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 purposes by the owner thereof, or to remove any building or improvements from lands, upon which taxes are delinquent until the taxes thereon have been paid.Any person violating the provisions of this section shall be guilty of a gross misdemeanor.[ 1961 c 15 § 84.56.200. Prior: 1925 ex.s. c 130 § 11; RRS § 11115.]
WA Rev Code § 84.56.210 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.210 - Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax.

RCW 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 be considered by the county assessor as personal property, and the county treasurer shall thereafter be entitled to pursue all of the rights and remedies provided by law for the collection of personal property taxes in the collection of taxes levied against such timber: PROVIDED, That whenever the county assessor elects to treat severed timber as personalty under the provisions of this section, he or she shall immediately give notice by mail to the person or persons charged with the tax of the fact of his or her election, and the amount of tax standing against the timber.[ 2013 c 23 § 370; 1961 c 15 § 84.56.210. Prior: 1939 c 206 § 42; 1929 c 70 § 1; RRS § 11247-1.]
WA Rev Code § 84.56.220 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.220 - Lien of personalty tax follows insurance.

RCW 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 be upon the property and the insurer shall pay to the county treasurer from the insurance money all taxes, interest and costs that may be due.[ 1991 c 245 § 21; 1961 c 15 § 84.56.220. Prior: 1935 c 30 § 5; 1925 ex.s. c 130 § 87; RRS § 11248; prior: 1921 c 117 § 1; 1911 c 24 § 3.]
WA Rev Code § 84.56.230 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.230 - Monthly distribution of taxes collected.

RCW 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 as the district treasurer, according to the rate of levy for each fund, the amount collected as consolidated tax during the preceding month: PROVIDED, HOWEVER, That the county treasurer, at his or her option, may distribute the total amount of such taxes collected according to the ratio that the levy of taxes made for each taxing district in the county bears to such total amount collected. On or before the tenth day of each month the county treasurer shall remit to the respective city treasurers and all other taxing districts for which the county treasurer does not serve as district treasurer, their pro rata share of all taxes collected for the previous month as provided for in RCW 36.29.110.[ 2002 c 81 § 1; 1991 c 245 § 22; 1973 1st ex.s. c 43 § 1; 1961 c 15 § 84.56.230. Prior: 1925 ex.s. c 130 § 93; RRS § 11254; prior: 1890 p 564 § 95.]
WA Rev Code § 84.56.240 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.240 - Cancellation of uncollectible personalty taxes.

RCW 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 any part thereof, which may have been assessed upon the personal property of any person or corporation, or an executor or administrator, guardian, receiver, accounting officer, agent or factor, the treasurer shall file with the county legislative authority, on the first day of February following, a list of such taxes, with an affidavit of the treasurer or of the deputy treasurer entrusted with the collection of the taxes, stating that the treasurer had made diligent search and inquiry for goods and chattels wherewith to make such taxes, and was unable to make or collect the same. The county legislative authority shall cancel such taxes as the county legislative authority is satisfied cannot be collected.[ 1997 c 393 § 14; 1961 c 15 § 84.56.240. Prior: 1925 ex.s. c 130 § 94; RRS § 11255; prior: 1899 c 141 § 8; 1897 c 71 § 72; 1895 c 176 § 16; 1893 c 124 § 73; 1890 p 562 § 88.]
WA Rev Code § 84.56.250 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.250 - Penalty for willful noncollection to file delinquent list.

RCW 84.56.250 Penalty for willful noncollection to file delinquent list.(1) If any county treasurer willfully refuses to collect any taxes assessed upon personal property, where the same is collectible, or to file the delinquent list and affidavit, as provided in RCW 84.56.300, the treasurer shall be held, in his or her next settlement with the county legislative authority, liable for the whole amount of such taxes uncollected, and the same shall be deducted from his or her salary and applied to the several funds for which they were levied.(2) By June 30 of each year, each county treasurer must report the amount of uncollected personal property and real property taxes from the previous calendar year, where a treasurer refused to collect such taxes under subsection (1) of this section, to the department of commerce. The department of commerce must submit a summarized list of uncollected taxes by county to the legislature by July 15 of each year.[ 2019 c 433 § 1; 2001 c 299 § 19; 1961 c 15 § 84.56.250. Prior: 1925 ex.s. c 130 § 95; RRS § 11256; prior: 1897 c 71 § 73; 1893 c 124 § 74; 1890 p 563 § 91.]
WA Rev Code § 84.56.260 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.260 - Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.

RCW 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 tax is paid; and the certification of the assessment roll shall continue in force and confer authority upon the treasurer to whom the same was issued to collect any tax due and uncollected thereon. This section shall apply to all assessment rolls, special assessments, fees, rates, or other charges for which the treasurer has the responsibility for collection.[ 1991 c 245 § 23; 1984 c 250 § 7; 1961 c 15 § 84.56.260. Prior: 1925 ex.s. c 130 § 96; RRS § 11257; prior: 1897 c 71 § 74; 1893 c 124 § 75.]
WA Rev Code § 84.56.270 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.270 - Court cancellation of personalty taxes more than four years delinquent.

RCW 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 or she has first received the approval of the board of county commissioners of such county, through a resolution duly adopted, is hereby empowered to petition the superior court in or for his or her county to finally cancel and completely extinguish the lien of any delinquent personal property tax which appears on the tax rolls of his or her county, which is more than four years delinquent, which he or she attests to be beyond hope of collection, and the cancellation of which will not impair the obligation of any bond issue nor be precluded by any other legal impediment that might invalidate such cancellation. The superior court shall have jurisdiction to hear any such petition and to enter such order as it shall deem proper in the premises.[ 2013 c 23 § 372; 1984 c 132 § 5; 1961 c 15 § 84.56.270. Prior: 1945 c 59 § 1; Rem. Supp. 1945 § 11265-1.]
WA Rev Code § 84.56.280 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.280 - Settlement with state for state taxes—Penalty.

RCW 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 and credited to the various state funds, but every such payment shall be subject to correction for error discovered. If they are not paid to the state treasurer before the twentieth day of the month the state treasurer shall make a sight draft on the county treasurer for such amount. Should any county treasurer fail or refuse to honor the draft or make payment of the amount thereon, except for manifest error or other good and sufficient cause, the county treasurer shall be guilty of nonfeasance in office and upon conviction thereof shall be punished according to law.[ 1991 c 245 § 24; 1979 ex.s. c 86 § 7; 1961 c 15 § 84.56.280. Prior: 1955 c 113 § 2; prior: 1949 c 69 § 1, part; 1933 c 35 § 1, part; 1925 ex.s. c 130 § 97, part; Rem. Supp. 1949 § 11258, part; prior: 1899 c 141 § 9, part; 1897 c 71 § 76, part; 1895 c 176 § 17, part; 1893 c 124 § 77, part; 1890 p 565 § 96, part; Code 1881 § 2942, part.]NOTES:Severability—1979 ex.s. c 86: See note following RCW 13.24.040.
WA Rev Code § 84.56.300 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.300 - Annual report of collections to county auditor.

RCW 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 year in the treasurer's hands and with which the treasurer stands charged on the roll accounts of the county auditor. The treasurer shall then report to the county auditor in full the amount of taxes collected and specify the amount collected on each fund. The treasurer shall also report the amount of taxes that remain uncollected and delinquent upon the tax rolls, which, with collections and credits on account of errors and double assessments, should balance the tax rolls as the treasurer stands charged. The treasurer shall then report the amount of collections on account of interest since the taxes became delinquent, and as added to the original amounts when making such collections, and with which the treasurer is now to be charged by the auditor, such reports to be duly verified by affidavit.[ 1997 c 393 § 15; 1973 1st ex.s. c 45 § 1; 1961 c 15 § 84.56.300. Prior: 1925 ex.s. c 130 § 98; RRS § 11259; prior: 1899 c 141 § 10; 1897 c 71 § 77; 1895 c 176 § 18; 1893 c 124 § 78; 1890 p 565 § 99.]
WA Rev Code § 84.56.310 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.310 - Interested person may pay real property taxes—Limitation.

RCW 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 pay the same and satisfy the lien at any time before the filing of a certificate of delinquency against the real property. The person or authority who shall collect or receive the same shall give a certificate that such taxes have been so paid to the person or persons entitled to demand such certificate. After the filing of a certificate of delinquency, the redemption rights shall be controlled by RCW 84.64.060.[ 2005 c 502 § 8; 1961 c 15 § 84.56.310. Prior: 1925 ex.s. c 130 § 100; RRS § 11261; prior: 1897 c 71 § 79; 1893 c 124 § 84.]NOTES:Effective date—2005 c 502: See note following RCW 1.12.070.
WA Rev Code § 84.56.320 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.320 - Recovery by occupant or tenant paying realty taxes.

RCW 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, ought to have been paid by the owner, lessor, or other party in interest, such occupant, tenant, or other person may recover by action the amount which such owner, lessor, or party in interest ought to have paid, with interest thereon at the rate of ten percent per annum, or he or she may retain the same from any rent due or accruing from him or her to such owner or lessor for real property on which such tax is so paid; and the same shall, until paid, constitute a lien upon such real property.[ 2013 c 23 § 373; 1961 c 15 § 84.56.320. Prior: 1925 ex.s. c 130 § 102; RRS § 11263; prior: 1897 c 71 § 81; 1893 c 124 § 86; 1890 p 583 § 133.]
WA Rev Code § 84.56.330 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.330 - Payment by mortgagee or other lienholder.

RCW 84.56.330 Payment by mortgagee or other lienholder.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 taxes, and the interest, penalty and costs thereon; and the receipt of the county treasurer or other collecting official shall constitute an additional lien upon such land, to the amount therein stated, and the amount so paid and the interest thereon at the rate specified in the mortgage or other instrument shall be collectible with, or as a part of, and in the same manner as the amount secured by the original lien: PROVIDED, That the person paying such taxes shall pay the same as mortgagee or other lienholder and shall procure the receipt of the county treasurer therefor, showing the mortgage or other lien relationship of the person paying such taxes, and the same shall have been recorded with the county auditor of the county wherein the said real estate is situated, within ten days after the payment of such taxes and the issuance of such receipt. It shall be the duty of any treasurer issuing such receipt to make notation thereon of the lien relationship claim of the person paying such taxes. It shall be the duty of the county auditor in such cases to index and record such receipts in the same manner as provided for the recording of liens on real estate, upon the payment to the county auditor of the appropriate recording fees by the person presenting the same for recording: AND PROVIDED FURTHER, That in the event the above provision be not complied with, the lien created by any such payment shall be subordinate to the liens of all mortgages or encumbrances upon such real property, which are senior to the mortgage or other lien of the person so making such payment.[ 1999 c 233 § 23; 1961 c 15 § 84.56.330. Prior: 1933 c 171 § 1; RRS § 11263-1.]NOTES:Effective date—1999 c 233: See note following RCW 4.28.320.
WA Rev Code § 84.56.335 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.335 - Manufactured/mobile home or park model trailer landlord tax responsibility.

RCW 84.56.335 Manufactured/mobile home or park model trailer landlord tax responsibility.(1) Except as provided in subsection (2) of this section, if the landlord of a manufactured/mobile home park takes ownership of a manufactured/mobile home or park model trailer with the intent to resell or rent the same after (a) the manufactured/mobile home or park model trailer has been abandoned; or (b) a final judgment for restitution of the premises under RCW 59.18.410 has been executed in favor of the landlord with regard to the manufactured/mobile home or park model trailer and title has been lawfully transferred to the landlord, the outstanding taxes become the responsibility of the landlord. After the outstanding taxes, interest, and penalties are removed from the tax rolls under subsection (2) of this section, all future taxes are the responsibility of the owner of the manufactured/mobile home or park model trailer.(2) Upon notification by the assessor, the county treasurer must remove from the tax rolls any outstanding taxes, as well as interest and penalties, on a manufactured/mobile home or park model trailer if the landlord of a manufactured/mobile home park:(a) Submits a signed affidavit to the assessor indicating that the landlord has taken ownership of the manufactured/mobile home or park model trailer with the intent to resell or rent after: (i) The manufactured/mobile home or park model trailer has been abandoned; or (ii) a final judgment for restitution of the premises under RCW 59.18.410 has been executed in favor of the landlord with regard to the manufactured/mobile home or park model trailer and title has been lawfully transferred to the landlord; and(b) The most current assessed value of the manufactured/mobile home or park model trailer is less than eight thousand dollars.(3) For the purposes of this section, "abandoned," "manufactured/mobile home," and "park model" have the same meanings as provided in RCW 59.20.030.[ 2013 c 198 § 1.]
WA Rev Code § 84.56.340 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.340 - Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal.

RCW 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 such person's undivided fractional interest in such a property, may do so by applying to the county assessor, who must carefully investigate and ascertain the relative or proportionate value said part or part interest bears to the whole tract assessed, on which basis the assessment must be divided, and the assessor shall forthwith certify such proportionate value to the county treasurer: PROVIDED, That excepting when property is being acquired for public use, or where a person or financial institution desires to pay the taxes and any penalties and interest on a mobile home upon which they have a lien by mortgage or otherwise, no segregation of property for tax purposes shall be made under this section unless all current year and delinquent taxes and assessments on the entire tract have been paid in full. The county treasurer, upon receipt of certification, shall duly accept payment and issue receipt on the apportionment certified by the county assessor. In cases where protest is filed to said division appeal shall be made to the county legislative authority at its next regular session for final division, and the county treasurer shall accept and receipt for said taxes as determined and ordered by the county legislative authority. Any person desiring to pay on an undivided interest in any real property may do so by paying to the county treasurer a sum equal to such proportion of the entire taxes charged on the entire tract as interest paid on bears to the whole.[ 2003 c 23 § 3; 1997 c 393 § 16; 1996 c 153 § 2; 1994 c 301 § 53; 1985 c 395 § 4; 1971 ex.s. c 48 § 1; 1961 c 15 § 84.56.340. Prior: 1939 c 206 § 44; 1933 c 171 § 2; 1925 ex.s. c 130 § 103; RRS § 11264; prior: 1899 c 141 § 11; 1897 c 71 § 82; 1893 c 124 § 87; 1890 p 583 § 134. Formerly RCW 84.56.340 and 84.56.350.]NOTES:Applicability—1996 c 153: See note following RCW 84.56.020.
WA Rev Code § 84.56.345 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.345 - Alteration of property lines—Payment of taxes and assessments.

RCW 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 property boundary lines, except as provided for in RCW 58.04.007(1) and 84.40.042(1)(c), must present a certificate of payment from the proper officer who is in charge of the collection of taxes and assessments for the affected property or properties. All taxes and assessments, both current and delinquent must be paid. For purposes of chapter 502, Laws of 2005, liability begins on January 1st.[ 2017 c 109 § 2; 2005 c 502 § 6.]NOTES:Effective date—2005 c 502: See note following RCW 1.12.070.
WA Rev Code § 84.56.360 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.360 - Separate ownership of improvements—Separate payment authorized.

RCW 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 for the purpose of taxation, any person desiring to pay separately the tax upon the buildings, structures or improvements may do so under the provisions of this section, RCW 84.56.370 and 84.56.380.[ 1961 c 15 § 84.56.360. Prior: 1939 c 155 § 1; RRS § 11264-1.]