Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-15 - Historic property
Section 458-15-090 - Additional tax
Current through Register Vol. 24-06, March 15, 2024
An additional tax shall be imposed upon the disqualification or removal from the special valuation provided for by chapter 84.26 RCW as follows:
(1) No additional tax shall be levied prior to the assessor notifying the owner by mail, return receipt requested, that the property is no longer qualified for special valuation.
(2) Except as provided for in subsection (3) of this section, an additional tax shall be due which is the sum of the following:
(3) No additional tax shall be due if the disqualification or removal resulted solely from:
(4) The additional tax shall become a lien on the property which shall have priority to and shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which the property may become charged or liable.
(5) The additional tax shall be due and payable in full within thirty days after the tax statement is rendered by the county treasurer and shall be delinquent and subject to:
Such additional tax when collected shall be distributed by the county treasurer in the same manner in which current taxes applicable to the subject property are distributed.
Statutory Authority: RCW 84.08.010(2) and 84.08.070. 87-05-022 (Order PT 87-2), § 458-15-090, filed 2/13/87.