82.46.037  <<  82.46.040 >>   82.46.050

Tax is lien on propertyEnforcement.

Any tax imposed under this chapter or RCW 82.46.070 and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.

NOTES:

Reviser's note: This section was amended by 1990 1st ex.s. c 5 § 4 and by 1990 c 17 § 39, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
SeverabilityPart, section headings not law1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Purpose1990 1st ex.s. c 5: See note following RCW 36.32.570.
IntentConstructionEffective dateFire district funding1982 1st ex.s. c 49: See notes following RCW 35.21.710.
Site Contents
Selected content listed in alphabetical order under each group