Washington § 36.58.140 - Solid waste disposal district — Excise tax — Lien for delinquent taxes and penalties.

Full text of Washington Revised Code of Washington § 36.58.140 — Solid waste disposal district — Excise tax — Lien for delinquent taxes and penalties., with citation guidance and answers to common questions.

§ 36.58.140. Solid waste disposal district — Excise tax — Lien for delinquent taxes and penalties.

A solid waste disposal district may levy and collect an excise tax on the privilege of living in or operating a business in a solid waste disposal taxing district sufficient to fund its solid waste disposal activities: PROVIDED, That any property which is producing commercial garbage shall be exempt if the owner is providing regular collection and disposal. The excise tax shall be billed and collected at times and in the manner fixed and determined by the solid waste disposal district. Penalties for failure to pay the tax on time may be provided for. A solid waste disposal district shall have a lien for delinquent taxes and penalties, plus an interest rate equal to the interest rate for delinquent property taxes. The lien shall be attached to each parcel of property in the district that is occupied by the person so taxed and shall be superior to all other liens and encumbrances except liens for property taxes.
The solid waste disposal district shall periodically certify the delinquencies to the county treasurer at which time the lien shall be attached. The lien shall be foreclosed in the same manner as the foreclosure of real property taxes.
[ 1982 c 175 s 5.]

Notes

Severability—1982 c 175: See note following RCW 36.58.100.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 36.58.140

What does Revised Code of Washington § 36.58.140 cover?

Section 36.58.140 ("Solid waste disposal district — Excise tax — Lien for delinquent taxes and penalties.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 36.58.140?

A common citation format is "Revised Code of Washington § 36.58.140" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 36.58.140 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

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