Wash. Rev. Code § 82.45.070

Current through Chapters 1-163 and 165-376 of the 2024 Regular Session

Section 82.45.070 - Tax is lien on property-Enforcement

The tax provided for in this chapter and any interest or penalties thereon is a specific lien upon each parcel of real property located in this state that is either sold or that is owned by an entity in which a controlling interest has been transferred or acquired. The lien attaches from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.

RCW 82.45.070

Amended by 2010SP1 c 23, § 209, eff. 5/1/2010.

1969 ex.s. c 223 § 28A.45.070. Prior: 1951 1st ex.s. c 11 § 9. Formerly RCW 28A.45.070, 28.45.070.

Effective date- 2010 1st sp.s. c 23: See note following RCW 82.32.655.

Findings-Intent- 2010 1st sp.s. c 23: See notes following RCW 82.04.220.