reglab/housing_qa huggingface dataset:
WA Rev Code § 84.55.045 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.045 - Applicability of chapter to levy by port district for industrial development district purposes.

RCW 84.55.045 Applicability of chapter to levy by port district for industrial development district purposes.For purposes of applying the provisions of this chapter:(1) A levy by or for a port district pursuant to *RCW 53.36.100 shall be treated in the same manner as a separate regular property tax levy made by or for a separate taxing district; and(2) The first levy by or for a port district pursuant to *RCW 53.36.100 after April 1, 1982, shall not be subject to RCW 84.55.010.[ 1982 1st ex.s. c 3 § 2.]NOTES:*Reviser's note: RCW 53.36.100 was repealed by 2015 c 135 § 5, effective January 1, 2026.Effective date—1982 1st ex.s. c 3: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1982." [ 1982 1st ex.s. c 3 § 3.]
WA Rev Code § 84.55.047 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.047 - Applicability of chapter to community revitalization financing increment areas.

RCW 84.55.047 Applicability of chapter to community revitalization financing increment areas.Limitations on regular property taxes that are provided in this chapter shall continue in a taxing district whether or not an increment area exists within the taxing district as provided under chapter 39.89 RCW.[ 2001 c 212 § 24.]NOTES:
WA Rev Code § 84.55.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.060 - Rate rules—Educational program—Other necessary action.

RCW 84.55.060 Rate rules—Educational program—Other necessary action.The department of revenue shall adopt rules relating to the calculation of tax rates and the limitation in RCW 84.55.010, conduct an educational program on this subject, and take any other action necessary to insure compliance with the statutes and rules on this subject.[ 1979 ex.s. c 218 § 6.]
WA Rev Code § 84.55.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.070 - Inapplicability of chapter to levies for certain purposes.

RCW 84.55.070 Inapplicability of chapter to levies for certain purposes.The provisions of this chapter do not apply to a levy, including any state levy, or that portion of a levy, made by or for a taxing district:(1) For the purpose of funding a property tax refund paid under the provisions of chapter 84.68 RCW;(2) Under RCW 84.69.180; or(3) Attributable to amounts of state taxes withheld under RCW 84.56.290 or the provisions of chapter 84.69 RCW, or otherwise attributable to state taxes lawfully owing by reason of adjustments made under RCW 84.48.080.[ 2017 3rd sp.s. c 13 § 308; 2009 c 350 § 11; 1982 1st ex.s. c 28 § 2; 1981 c 228 § 3.]NOTES:Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 §§ 301-314: See notes following RCW 84.52.065.Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.Application—2009 c 350 §§ 10 and 11: See note following RCW 84.69.180.Severability—1982 1st ex.s. c 28: See note following RCW 84.48.080.
WA Rev Code § 84.55.092 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.092 - Protection of future levy capacity.

RCW 84.55.092 Protection of future levy capacity.(1) The regular property tax levy for each taxing district other than the state's levies may be set at the amount which would be allowed otherwise under this chapter if the regular property tax levy for the district for taxes due in prior years beginning with 1986 had been set at the full amount allowed under this chapter including any levy authorized under RCW 52.16.160 or 52.26.140(1)(c) that would have been imposed but for the limitation in RCW 52.18.065 or 52.26.240, applicable upon imposition of the benefit charge under chapter 52.18 or 52.26 RCW.(2) The purpose of subsection (1) of this section is to remove the incentive for a taxing district to maintain its tax levy at the maximum level permitted under this chapter, and to protect the future levy capacity of a taxing district that reduces its tax levy below the level that it otherwise could impose under this chapter, by removing the adverse consequences to future levy capacities resulting from such levy reductions.(3) Subsection (1) of this section does not apply to any portion of a city or town's regular property tax levy that has been reduced as part of the formation of a fire protection district under RCW 52.02.160.[ 2017 3rd sp.s. c 13 § 309. Prior: 2017 c 328 § 3; 2017 c 196 § 3; 1998 c 16 § 3; 1988 c 274 § 4; 1986 c 107 § 3.]NOTES:Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 §§ 301-314: See notes following RCW 84.52.065.Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.Application—2017 c 196 §§ 3 and 9-13: "Sections 3 and 9 through 13 of this act apply to property taxes levied for collection in 2018 and thereafter." [ 2017 c 196 § 18.]Effective date—2017 c 196 §§ 1-9, 11, 13, and 14: See note following RCW 52.26.220.Purpose—Severability—1988 c 274: See notes following RCW 84.52.010.Severability—Construction—1986 c 107: See notes following RCW 39.67.010.
WA Rev Code § 84.55.100 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.100 - Determination of limitations.

RCW 84.55.100 Determination of limitations.The property tax limitation contained in this chapter shall be determined by the county assessors of the respective counties in accordance with the provisions of this chapter: PROVIDED, That the limitation for any state levy shall be determined by the department of revenue and the limitation for any intercounty rural library district shall be determined by the library district in consultation with the respective county assessors.[ 1983 c 223 § 1.]
WA Rev Code § 84.55.110 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.110 - Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Calculation of taxes due.

RCW 84.55.110 Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Calculation of taxes due.Whenever a withdrawal occurs under RCW 27.12.355, 35.61.360, 52.04.056, or 70.44.235, restrictions under chapter 84.55 RCW on the taxes due for the library district, metropolitan park district, fire protection district, or public hospital district, and restrictions under chapter 84.55 RCW on the taxes due for the city or town if an entire city or town area is withdrawn from a library district or fire protection district, shall be calculated as if the withdrawn area had not been part of the library district, metropolitan park district, fire protection district, or public hospital district, and as if the library district or fire protection district had not been part of the city or town.[ 1987 c 138 § 6.]
WA Rev Code § 84.55.125 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.125 - Limitation adjustment for certain leasehold interests.

RCW 84.55.125 Limitation adjustment for certain leasehold interests.For taxes levied for collection in 2002, the limitation set forth in RCW 84.55.010 for a taxing district shall be increased by an amount equal to the aggregate assessed valuation of leasehold interests subject to tax by the district under RCW 84.40.410, multiplied by the regular property tax levy rate of that district for the preceding year.[ 2001 c 26 § 4.]
WA Rev Code § 84.55.130 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.130 - Inapplicability of limitation to certain multiyear levy periods by port districts.

RCW 84.55.130 Inapplicability of limitation to certain multiyear levy periods by port districts.(1) Except as provided in RCW 53.36.160(3), RCW 84.55.010 does not apply to a levy under RCW 53.36.160.(2) For purposes of applying the provisions of this chapter, a levy by or for a port district under RCW 53.36.160(3) must be treated in the same manner as a separate regular property tax levy made by or for a separate taxing district.[ 2015 c 135 § 3.]
WA Rev Code § 84.55.135 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.135 - Property tax levies or special assessments on dissolved special purpose districts—When authorized.

RCW 84.55.135 Property tax levies or special assessments on dissolved special purpose districts—When authorized.(1) Except as provided in subsection (2) of this section, if a county dissolves a special purpose district under chapter 36.96 RCW, the county may impose a separate property tax levy or special assessment on the property lying within the former boundaries of the dissolved special purpose district beginning in the first calendar year following dissolution if:(a) The county assumes responsibility of the services previously provided by the special purpose district; and(b) The property tax levy or special assessment does not exceed any legally authorized property tax levy rate or special assessment for the dissolved special purpose district.(2) If a county discontinues providing the services of a dissolved special purpose district for which the county imposed a separate property tax levy or special assessment as provided in subsection (1) of this section, the county must cease imposing that property tax levy or special assessment beginning in the first calendar year after the discontinuation of the provision of services by the county.(3) For purposes of RCW 84.52.010 and 84.52.043, a property tax levy authorized by a county under this section is subject to the same provisions as the county's general property tax levy.(4) The limitation in RCW 84.55.010 does not apply to the first property tax levy imposed under this section.(5) For purposes of this section, "special assessment" means any special assessment, benefit assessment, or rates and charges imposed by a special purpose district.[ 2020 c 179 § 6.]
WA Rev Code § 84.56.010 (2021)
2021 Revised Code of Washington|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.

RCW 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 or her county as certified by the county assessor for such assessment year, and said rolls shall be preserved as a public record in the office of the county treasurer. The amount of said taxes levied and extended upon said rolls shall be charged to the treasurer in an account to be designated as treasurer's "Tax roll account" for . . . . . . and said rolls shall be full and sufficient authority for the county treasurer to receive and collect all taxes therein levied: PROVIDED, That the county treasurer shall in no case collect such taxes or issue receipts for the same or enter payment or satisfaction of such taxes upon said assessment rolls before the county treasurer has completed the tax roll for the current year's collection and provided the notification required by RCW 84.56.020.[ 2007 c 105 § 1; 1994 c 301 § 50; (1975-'76 2nd ex.s. c 10 § 1 expired December 31, 1976); 1965 ex.s. c 7 § 2; 1961 c 15 § 84.56.010. Prior: 1935 c 30 § 1; 1925 ex.s. c 130 § 82; RRS § 11243; prior: 1890 p 561 § 83.]
WA Rev Code § 84.56.022 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.022 - Tax statement to show voter-approved levies.

RCW 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 be shown either as a dollar amount or as a percentage of the total amount of taxes.[ 1995 c 180 § 1; 1994 c 301 § 48.]
WA Rev Code § 84.56.025 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.025 - Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers.

RCW 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 must be waived by the county treasurer if the notice for these taxes due, as provided in RCW 84.56.050, was not sent to a taxpayer due to error by the county. Where waiver of interest and penalties has occurred, the full amount of interest and penalties must be reinstated if the taxpayer fails to pay the delinquent taxes within thirty days of receiving notice that the taxes are due. Each county treasurer must, subject to guidelines prepared by the department of revenue, establish administrative procedures to determine if taxpayers are eligible for this waiver.(2) In addition to the waiver under subsection (1) of this section, the interest and penalties for delinquencies on property taxes must be waived by the county treasurer under the following circumstances:(a) The taxpayer fails to make one payment under RCW 84.56.020 by the due date on the taxpayer's personal residence because of hardship caused by the death of the taxpayer's spouse if the taxpayer notifies the county treasurer of the hardship within sixty days of the tax due date; or(b) The taxpayer fails to make one payment under RCW 84.56.020 by the due date on the taxpayer's parent's or stepparent's personal residence because of hardship caused by the death of the taxpayer's parent or stepparent if the taxpayer notifies the county treasurer of the hardship within sixty days of the tax due date.(3) In addition to the waivers under subsections (1) and (2) of this section, the county treasurer, at his or her discretion, may waive interest and penalties for delinquencies on property taxes where the taxpayer paid an erroneous amount due to apparent taxpayer error and the taxpayer pays the delinquent taxes within thirty days of receiving notice that the taxes are due.(4) Before allowing a hardship waiver under subsection (2) of this section, the county treasurer may require a copy of the death certificate along with an affidavit signed by the taxpayer.[ 2014 c 13 § 2; 2003 c 12 § 1; 1998 c 327 § 1; 1984 c 185 § 1.]NOTES:
WA Rev Code § 84.56.029 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.029 - Payment assistance.

RCW 84.56.029 Payment assistance.(1) If a taxpayer requests assistance for payment of current year or delinquent taxes, the county assessor, if applicable:(a) May assist the taxpayer in applying for a property tax exemption program under RCW 84.36.379 through 84.36.389;(b) May assist the taxpayer in applying for the property tax deferral program under chapter 84.38 RCW; and(c) Must refer the taxpayer to the statewide foreclosure hotline recommended by the Washington state housing finance commission.(2) A county treasurer may also refer a taxpayer requesting tax payment assistance to the county assessor's office under subsection (1) of this section.[ 2019 c 332 § 5.]NOTES:Effective date—2019 c 332: "This act takes effect January 1, 2020." [ 2019 c 332 § 8.]
WA Rev Code § 84.56.035 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.035 - Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.

RCW 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 or treasurers within which the local government is located to collect the special assessments, excise taxes, rates, or charges. If such a contract is entered into, notice of the special assessments, excise taxes, or rates or charges due may be included on the notice of property taxes due, may be included on a separate notice that is mailed with the notice of property taxes due, or may be sent separately from the notice of property taxes due. County treasurers may impose an annual fee for collecting special assessments, excise taxes, or rates or charges not to exceed one percent of the dollar value of special assessments, excise taxes, or rates or charges collected.[ 1987 c 355 § 1.]
WA Rev Code § 84.56.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.050 - Treasurer's duties on receiving rolls—Notice of taxes due.

RCW 84.56.050 Treasurer's duties on receiving rolls—Notice of taxes due.(1) On receipt of the certification of the tax rolls from the county assessor, the county treasurer must transfer all real and personal property taxes from the rolls to the treasurer's tax roll, and must carry forward to the current tax rolls a memorandum of all delinquent taxes on each and every description of property, entering which taxes are delinquent and the amounts for each year. Except as provided otherwise in this section, the treasurer must provide a printed notice or electronically publish, at the expense of the county, information for each taxpayer, regarding the amount of real and personal property, and the name of each tax and levy made on the same. The county treasurer must be the sole collector of all taxes, current or delinquent.(2) For the purposes of this section, "taxpayer" means any person charged, or whose property is charged, with property tax.(3) The person to be notified under this section is the person whose name appears on the tax roll herein mentioned. However, if:(a) No name so appears the person to be notified is the person shown by the treasurer's tax rolls or duplicate tax receipts of any preceding year as the payer of the tax last paid on the property; or(b) The real property taxes are paid by a bank, as defined in RCW 62A.1-201, the name of each tax and levy in the property tax information on the county treasurer's website satisfies the notice requirements of this section.[ 2017 c 142 § 2; 1991 c 245 § 17; 1963 c 94 § 1; 1961 c 15 § 84.56.050. Prior: 1941 c 32 § 1; 1939 c 206 § 41; 1937 c 121 § 2; 1925 ex.s. c 130 § 84; Rem. Supp. 1941 § 11245; prior: 1897 c 71 § 69; 1893 c 124 § 70; 1890 p 561 § 85; Code 1881 §§ 2894, 2895.]
WA Rev Code § 84.56.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.060 - Tax receipts—Current tax only may be paid.

RCW 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 payment of all taxes in the treasurer's records by parcel. The owner or owners of property against which there are delinquent taxes, shall have the right to pay the current tax without paying any delinquent taxes there may be against the property.[ 1991 c 245 § 18; 1971 ex.s. c 35 § 1; 1961 c 15 § 84.56.060. Prior: 1925 ex.s. c 130 § 85; RRS § 11246; prior: 1897 c 71 § 70; 1893 c 124 § 71; 1890 p 561 § 86; Code 1881 § 2899.]
WA Rev Code § 84.56.075 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.075 - Issuance of warrant by court for property subject to distraint.

RCW 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 judge of the superior court or district court in the county in which such property is located may, upon the request of the county treasurer or their deputy, issue a warrant directed to the county treasurer or their deputy commanding the search for and seizure of the property described in the request for warrant at the place or places described in the request for warrant.(2) The procedure for the issuance and execution and return of the warrant authorized by this section and for return of any property seized shall be the criminal rules of the superior court and the district court.(3) Property seized under this section shall be disposed of as provided in RCW 84.56.070 or 84.56.090.(4) This section does not require the application for or issuance of any warrant not otherwise required by law.[ 2006 c 286 § 1.]
WA Rev Code § 84.56.120 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.120 - Removal of property from county or state after assessment without paying tax.

RCW 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 RCW 84.60.010 and 84.60.020 from the county in which the property was assessed and from the state until taxes and interest are paid, or until notice has been given to the county treasurer describing the property to be removed and in case of public or private sales of personal property, a list of the property desired to be sold shall be sent to the treasurer, the tax will be computed upon the consolidated tax levy for the previous year. Any taxes owed shall become an automatic lien upon the proceeds of any auction and shall be remitted to the county treasurer before final distribution to any person, as defined in this section. If proceeds are distributed in violation of this section, the seller or agent of the seller shall assume all liability for taxes, interest, and penalties owed to the county treasurer. Any person violating the provisions of this section shall be guilty of a misdemeanor. For the purposes of this section, "person" includes a property owner, mortgagor, creditor, or agent.[ 2004 c 79 § 6; 2003 c 23 § 2; 1991 c 245 § 20; 1961 c 15 § 84.56.120. Prior: 1925 ex.s. c 130 § 88; RRS § 11249; prior: 1907 c 29 § 2.]
WA Rev Code § 84.56.150 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.56 - Collection of Taxes.|84.56.150 - Removal of personalty—Certification of tax by treasurer.

RCW 84.56.150 Removal of personalty—Certification of tax by treasurer.If any person, firm, or corporation removes from one county to another in this state personal property that has been assessed in the former county for a tax that is unpaid at the time of such removal, the treasurer of the county from which the property is removed must certify to the treasurer of the county to which the property has been moved a statement of the tax together with all delinquencies and penalties.[ 2020 c 139 § 56; 1961 c 15 § 84.56.150. Prior: 1925 ex.s. c 130 § 90; RRS § 11251; prior: 1899 c 32 § 1.]