Chapter 84.38 RCW

DEFERRAL OF SPECIAL ASSESSMENTS AND/OR PROPERTY TAXES

Sections

HTMLPDF 84.38.010Legislative finding and purpose.
HTMLPDF 84.38.020Definitions.
HTMLPDF 84.38.030Conditions and qualifications for claiming deferral.
HTMLPDF 84.38.040Declaration to defer special assessments and/or real property taxesFilingContentsAppeal.
HTMLPDF 84.38.050Renewal of deferralFormsNotice to renewLimitation upon special assessment deferral amount.
HTMLPDF 84.38.060Declaration of deferral by agent, guardian, etc.
HTMLPDF 84.38.070Ceasing to reside permanently on property subject to deferral declaration.
HTMLPDF 84.38.080Right to deferral not reduced by contract or agreement.
HTMLPDF 84.38.090Procedure where residence under mortgage or purchase contract.
HTMLPDF 84.38.100Lien of state, mortgage or purchase contract holderPriorityAmountInterest.
HTMLPDF 84.38.110Duties of county assessor.
HTMLPDF 84.38.120Payments to local improvement or taxing districts.
HTMLPDF 84.38.130When deferred assessments or taxes become payable.
HTMLPDF 84.38.140Collection of deferred assessments or taxes.
HTMLPDF 84.38.150Election to continue deferral by surviving spouse or surviving domestic partner.
HTMLPDF 84.38.160Payment of part or all of deferred taxes authorized.
HTMLPDF 84.38.170Collection of personal property taxes not affected.
HTMLPDF 84.38.180FormsRules and regulations.
HTMLPDF 84.38.900Severability1975 1st ex.s. c 291.
HTMLPDF 84.38.910Effective dates1975 1st ex.s. c 291.