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Chapter 82.46 RCW: COUNTIES AND CITIES EXCISE TAX ON REAL ESTATE S... Page 8 of 12 <br />Tax is lien on property—Enforcement. <br />Any tax imposed under this chapter or RCW 82.46.070 and any interest or penalties <br />thereon is a specific lien upon each piece of real {property sold from the time of sale until the <br />tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of <br />mortgages. <br />[ 1990 1st ex.s. c 17 § 39; 1990 1st ex.s. c 5 § 4; 1982 1st ex.s. c 49 § 14.] <br />NOTES: <br />Reviser's note: This section was amended by 1990 1st ex.s. c 5 § 4 and by 1990 <br />c 17 § 39, each without reference to the other. Both amendments are incorporated in the <br />publication of this section under RCW 1.12.025(2). For rule of construction, see RCW <br />1.12.025(1). <br />Severability—Part, section headings not law -1990 1st ex.s. c 17: See RCW <br />36.70A.900 and 36.70A.901. <br />Purpose -1990 1st ex.s. c 5: See note following RCW 36.32.570. <br />Intent—Construction—Effective date—Fire district funding -1982 1st ex.s. c <br />49: See notes following RCW 35.21.710. <br />RCW 82.46.050 <br />Tax is seller's obligation—Choice of remedies. <br />The taxes levied under this chapter are the obligation of the seller and may be <br />enforced through an action of debt against the seller or in the manner prescribed for the <br />foreclosure of mortgages. Resort to one course of enforcement is not an election not to <br />pursue the other. <br />[ 1990 1st ex.s. c 17 § 40; 1982 1st ex.s. c 49 § 15.] <br />NOTES: <br />Severability—Part, section headings not law -1990 1st ex.s. c 17: See RCW <br />36.70A.900 and 36.70A.901. <br />Intent—Construction—Effective date --Fire district funding -1982 1st ex.s. c <br />49: See notes following RCW 35.21.710- <br />https://app.leg.wa.gov/RCW/default.aspx?cite=82.46&fulIrtrue 2/1/2021 <br />