Special assessments and/or real property tax
obligations deferred under this chapter shall become payable
together with interest as provided in RCW 84.38.100:
(1) Upon the sale of property which has a deferred special
assessment and/or real property tax lien upon it.
(2) Upon the death of the claimant with an outstanding
deferred special assessment and/or real property tax lien except
a surviving spouse or surviving domestic partner who is qualified
under this chapter may elect to incur the special assessment
and/or real property tax lien which shall then be payable by that
spouse or that domestic partner as provided in this section.
(3) Upon the condemnation of property with a deferred
special assessment and/or real property tax lien upon it by a
public or private body exercising eminent domain power, except as
otherwise provided in RCW 84.60.070.
(4) At such time as the claimant ceases to reside
permanently in the residence upon which the deferral has been
granted.
(5) Upon the failure of any condition set forth in RCW 84.38.030.
[2008 c 6 § 704; 1984 c 220 § 26; 1975 1st ex.s. c 291 § 38.]
NOTES:
Part headings not law -- Severability -- 2008 c 6: See RCW 26.60.900 and 26.60.901.