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WASHINGTON STATUTES AND CODES
84.38 - Deferral of special assessments and/or property taxes.
- 84.38.010 - Legislative finding and purpose.
- 84.38.020 - Definitions.
- 84.38.030 - Conditions and qualifications for claiming deferral.
- 84.38.040 - Declaration to defer special assessments and/or real property taxes -- Filing -- Contents -- Appeal.
- 84.38.050 - Renewal of deferral -- Forms -- Notice to renew -- Limitation upon special assessment deferral amount.
- 84.38.060 - Declaration of deferral by agent, guardian, etc.
- 84.38.070 - Ceasing to reside permanently on property subject to deferral declaration.
- 84.38.080 - Right to deferral not reduced by contract or agreement.
- 84.38.090 - Procedure where residence under mortgage or purchase contract.
- 84.38.100 - Lien of state, mortgage or purchase contract holder -- Priority -- Amount -- Interest.
- 84.38.110 - Duties of county assessor.
- 84.38.120 - Payments to local improvement or taxing districts.
- 84.38.130 - When deferred assessments or taxes become payable.
- 84.38.140 - Collection of deferred assessments or taxes.
- 84.38.150 - Election to continue deferral by surviving spouse or surviving domestic partner.
- 84.38.160 - Payment of part or all of deferred taxes authorized.
- 84.38.170 - Collection of personal property taxes not affected.
- 84.38.180 - Forms -- Rules and regulations.
- 84.38.900 - Severability -- 1975 1st ex.s. c 291.
- 84.38.910 - Effective dates -- 1975 1st ex.s. c 291.
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