(1) The county treasurer shall be the receiver and collector of
all taxes extended upon the tax rolls of the county, whether
levied for state, county, school, bridge, road, municipal or
other purposes, and also of all fines, forfeitures or penalties
received by any person or officer for the use of his or her
county. No treasurer shall accept tax payments or issue receipts
for the same until the treasurer has completed the tax roll for
the current year's collection and provided notification of the
completion of the roll. Notification may be accomplished
electronically, by posting a notice in the office, or through
other written communication as determined by the treasurer. All
taxes upon real and personal property made payable by the
provisions of this title shall be due and payable to the
treasurer on or before the thirtieth day of April and, except as
provided in this section, shall be delinquent after that date.
(2) Each tax statement shall include a notice that checks
for payment of taxes may be made payable to "Treasurer of
. . . . . . County" or other appropriate office, but tax
statements shall not include any suggestion that checks may be
made payable to the name of the individual holding the office of
treasurer nor any other individual.
(3) When the total amount of tax or special assessments on
personal property or on any lot, block or tract of real property
payable by one person is fifty dollars or more, and if one-half
of such tax be paid on or before the thirtieth day of April, the
remainder of such tax shall be due and payable on or before the
thirty-first day of October following and shall be delinquent
after that date.
(4) When the total amount of tax or special assessments on
any lot, block or tract of real property or on any mobile home
payable by one person is fifty dollars or more, and if one-half
of such tax be paid after the thirtieth day of April but before
the thirty-first day of October, together with the applicable
interest and penalty on the full amount of tax payable for that
year, the remainder of such tax shall be due and payable on or
before the thirty-first day of October following and shall be
delinquent after that date.
(5) Delinquent taxes under this section are subject to
interest at the rate of twelve percent per annum computed on a
monthly basis on the full year amount of tax unpaid from the date
of delinquency until paid. Interest shall be calculated at the
rate in effect at the time of payment of the tax, regardless of
when the taxes were first delinquent. In addition, delinquent
taxes under this section are subject to penalties as follows:
(a) A penalty of three percent of the full year amount of
tax unpaid shall be assessed on the tax delinquent on June 1st of
the year in which the tax is due.
(b) An additional penalty of eight percent shall be assessed
on the amount of tax delinquent on December 1st of the year in
which the tax is due.
(6) Subsection (5) of this section notwithstanding, no
interest or penalties may be assessed during any period of armed
conflict on delinquent taxes imposed on the personal residences
owned by active duty military personnel who are participating as
part of one of the branches of the military involved in the
conflict and assigned to a duty station outside the territorial
boundaries of the United States.
(7) During a state of emergency declared under RCW 43.06.010(12), the county treasurer, on his or her own motion or
at the request of any taxpayer affected by the emergency, may
grant extensions of the due date of any taxes payable under this
section as the treasurer deems proper.
(8) For purposes of this chapter, "interest" means both
interest and penalties.
(9) All collections of interest on delinquent taxes shall be
credited to the county current expense fund; but the cost of
foreclosure and sale of real property, and the fees and costs of
distraint and sale of personal property, for delinquent taxes,
shall, when collected, be credited to the operation and
maintenance fund of the county treasurer prosecuting the
foreclosure or distraint or sale; and shall be used by the county
treasurer as a revolving fund to defray the cost of further
foreclosure, distraint and sale for delinquent taxes without
regard to budget limitations.
[2008 c 181 § 510; 2007 c 105 § 2; 2005 c 502 § 7; 2004 c 161 § 6; 1996 c 153 § 1. Prior: 1991 c 245 § 16; 1991 c 52 § 1; 1988 c 222 § 30; 1987 c 211 § 1; 1984 c 131 § 1; 1981 c 322 § 2; 1974 ex.s. c 196 § 1; 1974 ex.s. c 116 § 1; 1971 ex.s. c 288 § 3; 1969 ex.s. c 216 § 3; 1961 c 15 §84.56.020 ; prior: 1949 c 21 § 1; 1935 c 30 § 2; 1931 c 113 § 1; 1925 ex.s. c 130 § 83; Rem. Supp. 1949 § 11244; prior: 1917 c 141 § 1; 1899 c 141 § 6; 1897 c 71 § 68; 1895 c 176 § 14; 1893 c 124 § 69; 1890 p 561 § 84; Code 1881 § 2892. Formerly RCW 84.56.020 and 84.56.030.]
NOTES:
Part headings not law -- 2008 c 181: See note following RCW 43.06.220.
Application -- 2005 c 502 § 7: "Section 7 of this act applies to all taxes levied for collection in 2005 and thereafter." [2005 c 502 § 10.]
Effective date -- 2005 c 502: See note following RCW 1.12.070.
Effective date -- 2004 c 161: See note following RCW 28B.10.270.
Applicability -- 1996 c 153: "This act is effective for taxes levied for collection in 1997 and thereafter." [1996 c 153 § 4.]
Effective date -- 1988 c 222: See note following RCW 84.40.040.
Effective date -- 1987 c 211: "This act shall take effect January 1, 1988." [1987 c 211 § 2.]
Applicability -- 1984 c 131 § 1: "Section 1 of this act applies to taxes payable in 1985 and thereafter." [1984 c 131 § 12.]
Severability -- 1974 ex.s. c 196: "If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [1974 ex.s. c 196 § 9.]
Savings -- Severability -- 1971 ex.s. c 288: See notes following RCW 84.40.030.
Advance deposit of taxes on certain platted property: RCW 58.08.040.
Payment of taxes upon loss of exempt status: RCW 84.40.380.